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TMI Blog2001 (1) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : C.N.B. Nair, Member (T)]. The appellant manufactured woollen yarn and used it captively for the manufacture of carpets. The present proceedings relate to the assessment of such yarn for the period from 25-7-1994 to 30-9-1994. The rate of duty during that period was to be determined in terms of Notification No. 26/94, dated 1-3-1994 as amended by Notification No. 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment of the goods under Sl. No. 1B as yarn of wool attracting duty on 10% ad valorem. The notice contented that the assessee s yarn came into existence in cone form and, therefore, duty was payable at 10% ad valorem. This demand was confirmed in the adjudication order and in the order-in-appeal. The present appeal before us challenges those orders. The contention raised on behalf of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. reported in 2000 (120) E.L.T. 786 (Tribunal). The Counsel also submitted that it is settled law that carrying out of one process like conversion into cone packing could not amount to manufacture, attracting demand of duty. He, cited the following decisions in support of his contention :- 1. J.K. Cotton Mills Ltd. v. C.C.E. [1987 (32) E.L.T. 234 (S.C.)] 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.C.E. v. Oswal Woollen Mills Ltd. [2000 (120) E.L.T. 786 (T)] 12. C.C.E. v. Pratap Spg. Wvg. Mfg. Co. Ltd. [2000 (91) ECR 856 (T)] 5. It is clear from a perusal of Notification No. 26/94 as amended in 90/94 that yarn of wool in plain (straight) reel hanks, whether single/ multifold, alone was eligible for full exemption under Sl. No. 1A. Yarn of woo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te his contention that yarn continued to be yarn whether in hank or cone form are also not relevant to the present dispute, inasmuch as the dispute is not in relation to dutiability on conversion of hank yarn into yarn on cone. The manufacturing activity in the appellant s case had proceeded up to the stage of conversion into cone form attracting duty under Sl. No. 1B of the relevant notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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