9911796707
TMI Blog2001 (7) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : V.K. Agrawal, Member (T)]. In this appeal, filed by M/s. Adinath Textiles Ltd., the issue involved is whether duty of excise is payable by them at the time of removal of goods from the factory after yarn was doubled or multi-fold or duty is payable at the single yarn stage. 2. Shri K.K. Anand, ld. Advocate, submitted that the Appellants manufacture cotton yarn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is only double and multi-fold yarn which is cleared from the factory and there is no removal of yarn at spindle stage. Learned Advocate submitted that they had discharged the duty liability according to Trade Notice No. 17/94 and no additional duty is demandable from them; that in any case as per Notification No. 90/94-C.E., dated 25-4-1994 no duty is chargeable on yarn, double or multi-fold manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich it is removed from the factory for home consumption. He relied upon the decision in the case of C.C.E., Chandigarh v. Oswal Wollen Mills Ltd. - 2000 (120) E.L.T. 786 (Tribunal) = 2000 (39) RLT 283 wherein it was held that duty will be payable at the stage of clearance of plain reel hanks yarn and not at the off spindle single yarn stage. He finally submitted that as the appellants only clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umed or subjected to any other or further process. In view of this judgment of the Supreme Court the duty is payable at the single yarn stage. Further Notification No. 26/94 as amended by Notification No. 90/94, dated 25-4-1994 provides nil rate of duty in respect of double or multi-fold yarn if manufactured out of yarn falling under Chapters 52, 54 or 55 of the Schedule to the Central Excise Tari ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
