Exemption for processed polyester filament yarns - no further duty after texturising or draw twisting when duty already paid. Notification No. 110/95 CE exempts dyed, printed, bleached or mercerised polyester filament yarn from further excise duty where excise duty has been paid at the texturising or draw twisting stage, so no additional duty is leviable after that stage regardless of unit type. Valuation for captive use follows normal practice; where no outside sale of textured yarn occurs, valuation of the processed yarn must be determined under the Central Excise (Valuation) Rules, 1975. Commissionerates must submit monthly data on units availing the exemption, invoice prices, base textured yarn values, and unit capacities.