1980 (7) TMI 101

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....points raised in the revision application, those urged during the course of personal hearing and have examined the records of the case. 2. Government observe that the petitioners are manufacturers of blended yarn which is excisable under Item 18E of the First Schedule to the Central Excises and Salt Act, 1944. The petitioners have contended that they were sizing a part of the yarn produced by t....

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....ecifically covers both sized and unsized yarn there is no specific mention of either sized or unsized yarn in Item 18E and therefore it is to be inferred that what was excisable under Item 18E was yarn in its unsized condition because yarn as a manufactured product is obtained in unsized form. 4. The petitioners have also contended that there are certain mills which sell yarn falling under Item....

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....nt to the weaving department is not disputed and since there is nothing on record to show that petitioners ever cleared the impugned goods after sizing, Government hold that central excise duty under Item 18E of the First Schedule to the Central Excises and Salt Act, 1944 should be charged on the yarn in the form in which it is cleared from the spinning department of the petitioners for further us....