Dutiability of sewing thread - Clarification Regarding

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.... sewing thread - Clarification Regarding. Certain doubts regarding the dutiability of sewing thread falling under Heading No. 55.04 of the erstwhile CET (prior to its amendment before Finance Act, 1995) during the period 1994-95 have been raised on the grounds that Heading No. 55.04 was not included in Note 3 of Section XI of the CETA, 1985. Doubts have also been raised in respect of duty liabi....

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....y, however, be mentioned that the process of making sewing thread out of single yarn was a process of manufacture. It is only then that there was need for issuing a exemption notification in respect of doubled/multifold yarn manufactured from duty paid yarn. It may be mentioned that even though the words "sewing thread" were included in the description of each of the Heading No. 52.03, 52.04, 54.0....

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.... definition of sewing thread for all the headings except Heading No. 55.04 in the tariff is not really relevant so far as the dutiability of sewing thread is concerned. The dutiability does not arise by virtue of the fact that definition of sewing thread was provided for in certain headings but by virtue of the fact that the process of making sewing thread out of single thread out of single yarn i....