TMI Blog1981 (9) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... he dispute between the parties in these two petitions are in effect and substance virtually the same as the facts and circumstances in and the dispute which arose in Writ Petition No. 455 of 1980 decided by Kurdukar J. on July 14, 1981. I have already followed the said judgment indeed, it binds me, there being no good reason to take a different view of the matter while deciding at group of six oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for delinking these present two cases from the ratio of the judgment. of Kurdukar J. 3. Hearing on this aspect the respective Counsels, I must say that the submission, ingenious though it be, seeks to draw a distinction without any difference to the fundamental question, viz. when is manufacture of yarn complete. On this question, as I read the judgment of Kurdukar J., ratio is that the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture as such. The manufacture of yarn is complete at the spindle stage or the spindle point when it emerges from the ring frame. And liability to pay excise duty thereon under Tariff Item No, 18E of the First Schedule to the Central Excises Salt Act must, therefore, be determined accordingly, the weight of subsequent size or starch having no relevance in that behalf. 4. Learned Counsel M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sizing compound is completely washed off and the fabric is de-sized. It is, therefore, difficult to understand how the process of sizing on the yarn would render it a different commodity excisable in itself-a manufacturing process must impart a change to the commodity and result in the production or emergence of a new substance or commodity. Yarn before and after sizing is nothing but yarn and. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents herein. In the circumstances, it would not be possible to successfully, invoke, and apply the same to instant two petitions. 6. In the result, these petitions are allowed. Rule in each of these petitions is made absolute in terms of prayer clauses (a) and (d) of the respective petitions. In the circumstances of the case, however, the parties are directed to bear their own respective costs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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