1982 (2) TMI 310

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..... ints raised by the petitioners in the revision application as well as at the time of personal hearing. 2. Briefly stated, the facts of the case are that the petitioners were engaged in dyeing/processing of worsted woollen yarn other than hand-knitted yarn. It was alleged that they had dyed/processed such worsted woollen yarn as received by them from outside without obtaining any Central Excise .....

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..... ifference between the duty on the base yarn and the duty on the processed/dyed yarn was not maintainable. Accordingly, he confirmed the demand in respect of 6315 Kgs. of dyed/processed yarn which was finally found to have been cleared. The appeal against the said order was rejected with the observations, inter alia, that there was no proof of payment of duty on the grey worsted woollen yarn. 3. .....

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..... the Assistant Collector. At the time of hearing while reiterating their earlier pleas they have contended that Notification No. 236 of 1976 would apply only to spinners and that the process of dyeing of woollen yarn was not covered by the definition of manufacture unlike in the case of fabrics where dyeing is specifically included as a process of manufacture. 4. The Government agree with the .....

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