2005 (5) TMI 391

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....e, for the Appellant. Shri Vikas Kumar, DR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - The issue raised in this appeal is - Whether single yarn and double yarn, manufactured out of such single yarn, are distinct commercial items and whether manufacturing process was involved in making double yarn out of the single yarn? 2. The Appellate Commissioner h....

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....fore us, that the Supreme Court in the case of CCE v. Banswara Syntex Ltd., supra, held that, mere doubling or multifolding of the single yarn, which is manufactured, does not bring into existence a new product. This, he submitted by referring to the Head Note and also paragraph 7 of the judgment. It, however, appears to us that in paragraph 7, the Supreme Court has only referred to the contention....

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.... which 'NIL' duty is prescribed for double or multifold yarn including the double yarn manufactured out of yarn falling under Chapter 52, 54 or 55 of the Schedule on which the appropriate duty of excise has already been paid. The wordings in the Notification indicate that, double or multifold yarn is manufactured out of yarn on which appropriate excise duty has already been paid. 5. In thi....