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2013 (4) TMI 434 - CESTAT, MUMBAIClassification under Central Excise Tariff Act, 1985 - Demand of duty - The respondents paid duty at the spindle stage and also conducted pre-weaving process - The duty is on ad valorem basis should pay the duty on the value including all expenses incurred - Held that:- We find that sizing is not covered under any of the Notifications prevailing during the period of dispute in these appeals - Duty is liable to be paid on the value of sized yarn by the appellants during the relevant period. Similar view was taken by the Tribunal in the case of Mafatlal Industries Ltd. v. C.C.E.(2004 (6) TMI 429 - CESTAT, MUMBAI). We accordingly, hold that duty on sized yarn falling under Chapters 52 and 55 of Tariff is payable at ad valorem rates - We set side the Orders-in-Appeal dropping the demand pertaining to the process of sizing. However, we uphold the Orders-in-Appeal dropping the demand on account of other processes - The matter is remanded back to the original authority
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