Twisting/supn of single yarn-Manufacture

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..... Twisting/supn of single yarn-Manufacture
Query (Issue) Started By: - Narendra Soni Dated:- 21-1-2016 Last Reply Date:- 24-1-2016 Central Excise
Got 5 Replies
Central Excise
Dear Experts, If a manufacturer imports polyester yarn and twist/spun/doubling the same, Is the "spun/twisted polyester yarn" product amount to manufacture. Reply By CS SANJAY MALHOTRA: The Reply: Dear .....

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..... Mr. Soni, Conversion of Single Yarn into Double or Multifold amounts to "Manufacture" reasons being cited below. Section 2(f) of Central Excise Act defines Manufacture as any process incidental or ancillary to the completion of final product. Further note that both the products i.e. Single Yarn and Double Yarn are different in character and use also. Even the Central Excise Tariff He .....

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..... adings are also different and the basic principle is that where the tariff headings changes, the process of manufacture results in and it has been followed in various cases and accepted by CBEC. Refer to Clause 2 of Notes to Chapter 55 of Central Excise Act for Man-Made fibres, which is reproduced as below: 2. In relation to products falling under heading 5508 or 5509 or 5510, dyeing, printing, .....

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..... bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling, air mingling, air texturing, any other process or any one or more of these processes, or the conversion of any form of the said products into another form of such product shall amount to 'manufacture Hope the above addresses your query. Reply By Rajagopalan Ranganathan: The Reply: Sir Very apt clarificatio .....

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..... n Reply By KASTURI SETHI: The Reply: SH.CS SANJAY MALHOTRA Ji, Interpretation is par excellence. No need to intervene and hence question of interference does not arise. Reply By CS SANJAY MALHOTRA: The Reply: Thanks to Seniors for validating the response. Reply By Mahir S: The Reply: Yes, such activity do amount to manufacture , as nicely explained above.
Discussion Forum - Knowledge S .....

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..... haring .....

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