Excise exemption for monofilament: no duty required where captively consumed in rope manufacture due to established non levy practice. The Government directs that excise duty and special duty on monofilament (sub heading No. 3916.00) captively consumed in rope manufacture shall not be required to be paid where an established practice resulted in non levy during the specified period; the recognition of that practice is the basis for relief.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for monofilament: no duty required where captively consumed in rope manufacture due to established non levy practice.
The Government directs that excise duty and special duty on monofilament (sub heading No. 3916.00) captively consumed in rope manufacture shall not be required to be paid where an established practice resulted in non levy during the specified period; the recognition of that practice is the basis for relief.
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