Captive consumption - Valuation - w.e.f. 16-3-1995, the process of winding i.e. transferring the yarn...

Captive consumption - Valuation - w.e.f. 16-3-1995, the process of winding i.e. transferring the yarn from bobbins to cones was no longer a process of manufacture - there is no question of adding the cost of winding by charging duty on the spun yarn at spindle stage - AT .....

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