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

Manufacturer Seeks Clarification on Notification 30/2004 Exemption for 210 Denier Nylon Yarn and Multiples; Dispute Ongoing A manufacturer of Nylon Filament Yarn is seeking clarification on an exemption under Notification 30/2004 for yarns of 210 denier and multiples thereof, with a 6% tolerance. The manufacturer avails this exemption for qualifying products and pays duties for others. However, the department contends that the exemption only applies to 210 denier yarns with the specified tolerance, not to multiples of 210. A respondent inquires if the issue has been resolved, indicating ongoing uncertainty or dispute regarding the interpretation of the exemption.