Classification of polyester tow and staple fibre: duty payable at tow stage unless exempted, separate clearances require prior duty. The circular clarifies that polyester tow and staple fibre are separately included in the tariff and recognised as distinct commodities; tow produced and cleared separately is chargeable to excise duty at the tow stage, and tow used as an intermediate in continuous manufacture must be treated as liable to duty before consumption unless specifically exempted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of polyester tow and staple fibre: duty payable at tow stage unless exempted, separate clearances require prior duty.
The circular clarifies that polyester tow and staple fibre are separately included in the tariff and recognised as distinct commodities; tow produced and cleared separately is chargeable to excise duty at the tow stage, and tow used as an intermediate in continuous manufacture must be treated as liable to duty before consumption unless specifically exempted.
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