TMI Blog1989 (6) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... mode prescribed by Rule 56-B of the Central Excise Rules, 1944, to another unit of the petitioners for texturising. The question raised here relates to the excise duty payable on the texturised yarn. 2. By a notification dated 11th May 1982 issued under Rule 8 of the Central Excise Rules texturised yarn produced out of base yarn was made exigible to a concessional rate of duty, viz., the duty fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng regard to the exemption notification dated 11th May 1982, duty in the sum of Rs. 61.25 plus Rs. 5/- per kilogram. 3. On behalf of the respondents emphasis is laid on the fact that the POY that was manufactured by the petitioners in one unit was transported to another unit of the petitioners for texturising in the mode prescribed by Rule 56B. Thereunder the Collector may permit a manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notification dated 11th May 1982 because it falls within the particular provision of the tariff that is therein referred to. It must, therefore, be held that the petitioners are liable to pay excise duty on the texturised yarn at the rate of Rs. 66.25 (Rs. 61.25 + Rs. 5/-) per kilogram. The order to the contrary dated 15th Nov. 1982, Ex-D to the petition, is quashed. 5. It is made clear that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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