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Yarn Twisted or Texturized Before Weaving Faces Central Excise Duty; Untwisted Yarn May Avoid Tax Liability.

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....Captive consumption - if the yarn produced at the intermediate stage is twisted /texturised before use for weaving the same is liable to Central Excise duty. However, if twisted/terturised yarn does not come into existence before weaving, it may not be taxable....