1991 (3) TMI 151

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..... issued on the ground that under T.I. No. 18E, in the case of non-cellulosic spun yarn, its manufacture is complete after it is sized. Thus the duty is chargeable on weight after sizing as required under Rule 9 (as amended) of the Central Excise Rules, 1944 whereas the petitioner mill company has paid the duty on its unsized weight. Therefore, the differential duty is recoverable. As indicated in t .....

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..... ion that the excise duty in respect of cellulosic spun yarn and non-cellulosic spun yarn falling under Tariff Item No. 18III(ii) and 18E should be levied and collected on the weight of the unsized yarn at the spindle stage and not on the basis of the weight of the sized yarn. 3. As far as the show cause notice is concerned, it is required to be quashed and set aside on the short ground that it i .....

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