2000 (7) TMI 366

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..... for the Respondent. [Order per : Gowri Shankar, Member (T).]. Duty of Rs. 1,05,618/- is required to be paid on the doubled yarn manufactured by the assessee out of single yarn. In the impugned order confirmed the view of the Dy. Commissioner that the doubling of yarn amounts to conversion of yarn from one form to another and therefore is deemed to be manufactured in terms of note 1 to c .....

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