Supreme Court of India
D.P. Lon v. Collector of Central Excise and Customs
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What the Court ordered
In view of the above clarification, the said yam is correctly classifiable under Heading No. 56.
Judgment, page 10
From the headnote
Central Excise Tariff Act, 1985: Heading 56.06: c Classification-Fancy yarn/ Taspa yarn-levy of excise duty-Held: The process used by the appellant in manufacturing of yarn is bound to produce a special effect yarn-The yarn could appropriately classifiable as fancy yarn under Heading 56.06-Hence appellant liable to pay excise duty- Central Excise Rules, 1944-Rule 17 4-Central Excises and Salt Act, 1944- Section 6. Words & Phrases: 'Fancy yarn'-Meaning of in thrz context a/Central ;xcise Tariff Act, 1985. Appellant-firm had been manufacturing yarn by the process of doubling/multifolding of
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