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TMI Blog2017 (3) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of these processes in the value of yarn at the spindle stage - the impugned order qua demanding duty from the appellant is set aside and consequently, that part of the order is allowed. As the appellant has not pressed the issue for consideration of the refund claim, therefore, on the said ground the appeal is dismissed as not pressed. Appeal disposed off - decided partly in favor of assessee. - E/767/2008 - A/60387/2017-EX[DB] - Dated:- 9-3-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. Sandeep Singh, CA- for the appellant Shri. H. Singh, AR- for the respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order. 2. The facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beaming etc. and since these processes appeared to be manufacturing processes which added to the value of the yarn, the cost of these processes was also required to be added to the cost of yarn on spindles for the purpose of payment of duty. It is on the basis that the show cause notice was issued to the appellant for recovery of allegedly short paid duty. 1.2 The show cause notice was adjudicated by the Commissioner dropped the demand in respect of sizing for the entire period holding that the same does not amount to manufacture, and also dropped the demand in respect of reeling, winding, beaming and warping, of the spun yarn other than manmade yarn cleared for captive consumption holding that the manmade cotton yarn when subjected to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the fact that in appellant's own case for earlier period (supra), the issue came up before this Tribunal and this Tribunal observed as under: 8.1 We find that for this period, in terms of the Chapter notes to Chapter 52 and 55 the doubling/multi folding of single ply yarn was to be treated as process of manufacture. However, the duty demand on the yarn manufactured in the unit and at the spindle stage, i.e. yarn on bobbins which was in fully finished condition and whose quantity has been accounted for in the RG-1 register, by adding to its value, the value of subsequent processes winding/cheese winding/singeing and doubling/multi folding would not be sustainable, as when the single ply yarn is in fully finished condition at the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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