1999 (5) TMI 111 - AT - Central Excise

Summary

The appellate tribunal ruled in favor of the appellants, who are manufacturers of grey yarn sent for dyeing to a job worker. The tribunal held that the assessable value of dyed yarn should not include the cost of dyeing as the job worker who carried out the dyeing operation should be liable for any duty. The appellants were not considered manufacturers of dyed yarn, and the impugned order was set aside, granting relief to the appellants.