Classification of partially oriented yarn: excise charged at the yarn's own denier at take up, not on post processing denier. POY is a finished, marketable filament yarn and central excise must be levied on POY at its own denierage at the take up stage rather than on the finer ... Summary
Classification of partially oriented yarn: excise charged at the yarn's own denier at take up, not on post processing denier.
POY is a finished, marketable filament yarn and central excise must be levied on POY at its own denierage at the take up stage rather than on the finer denier reached after subsequent drawing and texturising; textured yarn resulting from further processing is liable to duty separately unless exempted.
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