Exemption Notification

[RAMESH ANANTHAKRISHNAN]

Dear Sir,

We are manufacturing Nylon Filament Yarn of various deniers. Our product comes under CETH 54021990. We avail Exemption Notification of 30/2004 dated 09.07.2004 for 210 and multiples of 210 denier with a tolerance of 6 percent and paying duty for all other products as per the Tariff. We referred various tariff books and found that ' Nylon filament yarn of 210 deniers or in the multiples there of with tolerance of 6 percent ' We do not find any amendment so for in the above notification. Now department objects that ' Exemption is applicable only 210 denier  with a tolerance of 6 percent ' and not ' multiples there of'

Kindly clarify.

 Regards

A.RAMESH

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

Exemption scope for nylon filament yarn: whether notification extends to specified denier and its multiples with tolerance applied. Whether the exemption for nylon filament yarn applies to 210 denier and its multiples with a six percent tolerance or only to the single specified denier is disputed; the manufacturer treats products in 210 denier and multiples within tolerance as exempt, while the department contends the exemption covers only the single specified denier, raising an interpretive question on exemption scope and tariff application.