Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of C. Ex. vs Jam Shri Ranjit Singhji Spg. And Wvg. ... on 8 July, 2003
Equivalent citations: 2003(156)ELT786(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. The order of the Commissioner (Appeals) cites the provision of Chapter 55 of the tariff in order to say that winding of the cone is a process of manufacture and therefore credit could be taken of the duty paid on the double yarn that the assessee received and mounted on to cone, which it exported.
2. The contention in the appeal that such winding does not amount to manufacture is therefore cleaaly incorrect.
3. Appeal dismissed.