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of <h1>Central Excise Clarifies Duty on Polyester Staple Fibre and Tow: Charge at Tow Stage, Unless Exempted.</h1> The circular addresses the classification and assessment of polyester staple fibre and tow under Central Excise Tariff Heading 55.01. It clarifies whether duty should be charged at the tow stage or fibre stage during the manufacturing process. The process involves polymerisation and extrusion, with tow emerging as an intermediate product. Both tow and fibre are distinct commodities under the tariff heading and are chargeable to duty. Duty must be paid on tow before it is used to manufacture fibres unless exempted. Pending cases should be resolved based on this clarification, and relevant trade parties should be informed.
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