1989 (6) TMI 60

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....riented yarn (POY) of 115 deniers in one of their units. This POY is transported in the mode prescribed by Rule 56-B of the Central Excise Rules, 1944, to another unit of the petitioners for texturising. The question raised here relates to the excise duty payable on the texturised yarn. 2. By a notification dated 11th May 1982 issued under Rule 8 of the Central Excise Rules texturised yarn prod....

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....petitioners, therefore, they were liable to pay on the texturised yarn made by them, having regard to the exemption notification dated 11th May 1982, duty in the sum of Rs. 61.25 plus Rs. 5/- per kilogram. 3. On behalf of the respondents emphasis is laid on the fact that the POY that was manufactured by the petitioners in one unit was transported to another unit of the petitioners for texturisi....