2005 (2) TMI 228

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... yarn is liable to duty. It is undisputed that the appellant has the facility for manufacturing single yarn with plant and machinery. The appellant was claiming benefit of Notification 35/95-C.E., dated 16-3-95 Sr. No. 1, which is reproduced as under :- Sr. No. Chapter Description of Goods Rate Conditions 1. 51, 52 54, 55 Yarn (other .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cluding plant and equipment) for producing single yarn." 3. Note 1 of Chapter 52 reads as under :- "In relation to products of heading Nos. 52.04. 52.05 and 52.06, the process of dyeing, printing, bleaching, mercerizing, twisting, texturing, doubling, multiple-folding, cabling or any other process or any one or more of these processes, or the conversion of any form of the said products into an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X