2005 (2) TMI 228

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....shna Kumar, Member (J)]. - Heard both sides. 2. The issue involved is whether doubling of yarn is liable to duty. It is undisputed that the appellant has the facility for manufacturing single yarn with plant and machinery. The appellant was claiming benefit of Notification 35/95-C.E., dated 16-3-95 Sr. No. 1, which is reproduced as under :- Sr. No. Chapter Description of Goods Rate ....

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.... apply to clearances of yarn from a factory having facilities (including plant and equipment) for producing single yarn." 3. Note 1 of Chapter 52 reads as under :- "In relation to products of heading Nos. 52.04. 52.05 and 52.06, the process of dyeing, printing, bleaching, mercerizing, twisting, texturing, doubling, multiple-folding, cabling or any other process or any one or more of these pr....