Commodities notified for credit: amendment narrows cotton yarn wording and adds yarn including sewing thread with tariff headings. Amendment to a Central Excise notification substitutes 'Cotton yarn including sewing thread' with 'Cotton yarn' in the Table entry at S. No. 3 and adds a new Table entry identifying 'Yarn, including sewing thread' with specified tariff headings, thereby defining tariff classifications for yarn for the purpose of grant of excise credit.
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Provisions expressly mentioned in the judgment/order text.
Commodities notified for credit: amendment narrows cotton yarn wording and adds yarn including sewing thread with tariff headings.
Amendment to a Central Excise notification substitutes "Cotton yarn including sewing thread" with "Cotton yarn" in the Table entry at S. No. 3 and adds a new Table entry identifying "Yarn, including sewing thread" with specified tariff headings, thereby defining tariff classifications for yarn for the purpose of grant of excise credit.
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