1980 (7) TMI 101 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the excisability of sized and unsized yarn under Item 18E of the Central Excises and Salt Act, 1944. The petitioners argued that only unsized yarn should be leviable to duty under Item 18E. The Government held that duty should be charged on the unsized yarn cleared from the spinning department for further use in weaving fabrics. The Government set aside the order-in-appeal and allowed the revision application.