2002 (2) TMI 590

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..... r per : K.K. Bhatia, Member (T)]. The appellants manufacture Polyester Filament Yarn (Texturised) falling under Chapter sub-heading No. 5402.32. They are obtaining Polyester filament yarn subject to texturising and twisting. On scrutiny of their RT 12 return for the month of September, 1995 and October, 1995, it was observed that they had not paid the duty on twisting charges amounting to Rs .....

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..... made before us. The appellants are seeking the relief under Notfn. No. 35/95-C.E., dt. 16-3-95 which exempts the texturised yarn from payment of duty if manufactured from duty paid yarn. In this case, since the yarn is cleared from their factory premises in the texturised form, we are of the view prima facie that the exemption under the said notification is not available to them. We, therefore dir .....

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