https://www.taxtmi.com/caselaws?id=52984 The Tribunal ruled in favor of the appellant, a 100% E.O.U., in a case concerning the classification of processing on semi-finished yarn under the Central Excise Act. The appellant's processing activities, leading to export, were considered to align with the broader interpretation of 'manufacture' for export purposes, as supported by a Board Circular. Consequently, the duty demand on the semi-finished yarn was deemed unsustainable, and the appellant was entitled to the benefit under Notification No. 1/95-C.E. The appeal was allowed, emphasizing the compatibility of the appellant's processing activities with the export-oriented manufacturing concept. en-us Fri, 23 Jul 2004 00:00:00 +0530 Fri, 08 Oct 2010 18:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52984 The Tribunal ruled in favor of the appellant, a 100% E.O.U., in a case concerning the classification of processing on semi-finished yarn under the Central Excise Act. The appellant's processing activities, leading to export, were considered to align with the broader interpretation of 'manufacture' for export purposes, as supported by a Board Circular. Consequently, the duty demand on the semi-finished yarn was deemed unsustainable, and the appellant was entitled to the benefit under Notification No. 1/95-C.E. The appeal was allowed, emphasizing the compatibility of the appellant's processing activities with the export-oriented manufacturing concept. Case-Laws Central Excise Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52984