2006 (6) TMI 312

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.... None, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. -  The respondent in this case were manufacturing nylon undyed texturised yarn and polyestar undyed yarn and are paying the duty on the same. However, after clearance they were storing this yarn within the factory premises and thereafter was clearing them at subsequent intervals for dyeing within the factory premises a....

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....nd that during that relevant period process of dyeing was not considered as manufacturing process as separate Chapter note (3) to that effect was inserted only from 16-3-1995. 3. The learned J.D.R. submits that since the goods were ultimately cleared from the factory as dyed yarn the duty is to be paid on the cost of the dyed yarn and under Section 2(f) the process of dyeing has been consi....

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....n the form in which it is cleared from the factory and manufacturing process cannot be divided. This was the view taken by the Apex Court in the case of Union of India v. J.G. Glass Industry 1998 (97) E.L.T. 5 (S.C.) wherein it has been held that duty is payable on the value of printed bottle (including printing charge) if manufacture of bottles and printing thereon is carried out within the same ....