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<h1>Excise Duty Exemption Clarified: Only Crimped Yarn Waste Qualifies, Not Other Texturised Yarns Per Notification No. 214/79.</h1> The circular addresses the dutiability of waste generated during the manufacture of texturised and crimped yarn. It clarifies that Notification No. 214/79, which exempts waste from the manufacture of crimped yarn from excise duty, does not extend to waste from other types of texturised yarn. The distinction lies in the manufacturing processes, where crimping involves a single heater and texturising involves two. The Chief Chemist's report confirms that crimped yarn is a subset of texturised yarn. Consequently, only waste from crimped yarn production qualifies for the exemption under the notification.