Tolerance for yarn count variation permitted for excise assessment on cotton and cellulosic spun yarn. The Board permits a tolerance in declared yarn count for assessment of Central Excise Duty to cover errors in spinning, sampling and testing: cotton yarn is allowed 5% up to count 405 and 3% for count 405 and above, while cellulosic spun yarn is allowed 5%. These tolerances supersede earlier instructions and apply for determining the assessable count of yarn.
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.
Tolerance for yarn count variation permitted for excise assessment on cotton and cellulosic spun yarn.
The Board permits a tolerance in declared yarn count for assessment of Central Excise Duty to cover errors in spinning, sampling and testing: cotton yarn is allowed 5% up to count 405 and 3% for count 405 and above, while cellulosic spun yarn is allowed 5%. These tolerances supersede earlier instructions and apply for determining the assessable count of yarn.
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