2001 (8) TMI 416 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled on whether duty can be imposed on cotton yarn processed through warping, beaming, and reeling. The appellant's textile mills were manufacturing cotton yarn for fabric production, undergoing exempted processes until a duty imposition in 1994. The tribunal set aside the duty imposition and remitted the duty, allowing the appeals.