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TMI Blog2006 (6) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... T)]. - The respondent in this case were manufacturing nylon undyed texturised yarn and polyestar undyed yarn and are paying the duty on the same. However, after clearance they were storing this yarn within the factory premises and thereafter was clearing them at subsequent intervals for dyeing within the factory premises and ultimately what was cleared from the factory was dyed yarn and not u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturing process as separate Chapter note (3) to that effect was inserted only from 16-3-1995. 3. The learned J.D.R. submits that since the goods were ultimately cleared from the factory as dyed yarn the duty is to be paid on the cost of the dyed yarn and under Section 2(f) the process of dyeing has been considered as process incidental and ancillary to the manufacture of final product which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This was the view taken by the Apex Court in the case of Union of India v. J.G. Glass Industry 1998 (97) E.L.T. 5 (S.C.) wherein it has been held that duty is payable on the value of printed bottle (including printing charge) if manufacture of bottles and printing thereon is carried out within the same factory because in the latter case the ultimate product which happens to be excisable item at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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