Concessional duty for polyester yarn applies to both partially and fully oriented yarn, preventing double charging. The concessional rate of duty for synthetic filament polyester yarn under the relevant tariff heading applies to both partially oriented yarn and fully oriented yarn; an amendment to the notification under the Central Excise rules ensures that polyester yarn so classified will not bear excise duty at both the POY and FOY stages, preventing double incidence of duty.
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Provisions expressly mentioned in the judgment/order text.
Concessional duty for polyester yarn applies to both partially and fully oriented yarn, preventing double charging.
The concessional rate of duty for synthetic filament polyester yarn under the relevant tariff heading applies to both partially oriented yarn and fully oriented yarn; an amendment to the notification under the Central Excise rules ensures that polyester yarn so classified will not bear excise duty at both the POY and FOY stages, preventing double incidence of duty.
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