Exemption for crimped yarn waste does not extend to waste from other texturised yarn manufacturing processes. The circular clarifies that Notification No. 214/79 exempts waste arising during the manufacture of crimped yarn only; crimped yarn is a distinct type of textured yarn and wastes from other texturised yarn processes (such as coiled, curled or looped yarns) are not covered by the notification and therefore do not qualify for its exemption.