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<h1>Anti Dumping Duty Exemption Clarified for Spandex Yarn Under Notification No.15/2007-Cus; Assessments to Reflect Update.</h1> The circular clarifies that Anti Dumping Duty under Notification No.15/2007-Cus dated 20.02.2007 does not apply to Spandex Yarn (Elastomeric Yarn) classified under Tariff Item 5402 44 00. Although this tariff item is mentioned in the notification, the specified goods subject to the duty are 'Fully Drawn or Fully Printed Yarn or Spin Drawn Yarn or Flat Yarn of Polyester,' which does not include Spandex Yarn. Consequently, any pending assessments should be finalized with this clarification in mind. Any difficulties should be reported to the Board.