Excise exemption for twisted filament yarn where manufacture uses inputs on which duty has already been paid. The notification amends the Table to provide that twisted nylon filament yarn and twisted viscose filament yarn attract nil excise duty if manufactured out of corresponding filament yarn within Chapter 54 on which the appropriate excise duty or, as applicable, the additional duty under the Customs Tariff Act, 1975, has already been paid.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for twisted filament yarn where manufacture uses inputs on which duty has already been paid.
The notification amends the Table to provide that twisted nylon filament yarn and twisted viscose filament yarn attract nil excise duty if manufactured out of corresponding filament yarn within Chapter 54 on which the appropriate excise duty or, as applicable, the additional duty under the Customs Tariff Act, 1975, has already been paid.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.