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TMI BlogAssessment of intermediate goods — arising during the manufacture of ChaddarsX X X X Extracts X X X X X X X X Extracts X X X X ..... from the Solapur Zilla Yantramag Dharak Sangh to grant exemption to intermediate yarns arising during the manufacture of Chaddars. 2. It has been reported that the manufacturer of chaddars buys the cotton yearn and carries out processes like dyeing, printing, bleaching, etc on such yearn. These activities are chargeable to duty in terms of Chapter Note to Chapter 52. However, the chaddar was e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chapter 52 were not covered by the said SSI notification. Therefore, duty liability on these intermediate yearns existed even thought the final product namely chaddars was exempted. 3. It has, therefore, been decided to float a survey to ascertain the assessment practice of intermediate yearns, arising during the manufacture of Chaddars falling under the Chapter 63 which were exempted under SS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Yam used for manufacture of chaddars during the period 01.03.2003 to 08.07.2004, which availed SSI exemption under notification under 8/2003 2 (a) Number of units which paid duty on such input yarns even though Chaddars were exempted (b) The amount of duty paid by such unit at (a) above. 3. (a) Number of units which did not pay duty during the period 01.03.2003 to 08.07 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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