1999 (5) TMI 111

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..... Nair, Member (T)]. The appellants are manufacturers of grey yarn. They sell about 50% of the yarn so manufactured. The remaining are sent for dyeing to a job worker. Subsequently, dyed yarn is received back by the appellants and are sold in the market at a price higher than the price of grey yarn. The impugned order held that in respect of dyed yarn the assessable value should include the c .....

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..... he records of the case and have considered the submissions made by both sides. We find that the appellant is not undertaking dyeing operation at all. Therefore, there is no justification in the facts of the case, to hold that appellant is a manufacturer of dyed yarn. The dyeing operation was carried out by another manufacturer. In terms of Chapter Note 2 to Chapter 55, if at all duty was payable o .....

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