Exemption applicability for glass fibre yarn clarified: continuous filament yarn excluded, only spun yarn may qualify. The circular distinguishes continuous filament glass fibre produced by extrusion and collected as packages from yarn made by twisting staple glass fibres. It states that continuous filament constitutes continuous filament yarn and that filaments cut and spun constitute spun yarn. Because the notification specifically excludes continuous filament glass fibre yarn, the exemption under Notification No. 52/86-C.E., as amended, does not apply to continuous filament glass fibre yarn; only spun yarn of glass fibres remains within the scope of the exemption.
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Provisions expressly mentioned in the judgment/order text.
Exemption applicability for glass fibre yarn clarified: continuous filament yarn excluded, only spun yarn may qualify.
The circular distinguishes continuous filament glass fibre produced by extrusion and collected as packages from yarn made by twisting staple glass fibres. It states that continuous filament constitutes continuous filament yarn and that filaments cut and spun constitute spun yarn. Because the notification specifically excludes continuous filament glass fibre yarn, the exemption under Notification No. 52/86-C.E., as amended, does not apply to continuous filament glass fibre yarn; only spun yarn of glass fibres remains within the scope of the exemption.
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