Excise exemption for processed polyester filament yarn when duty on the textured input yarn has already been paid. Exemption relieves dyed, printed, bleached or mercerised polyester filament yarn from excise duty, provided the yarn is manufactured from textured or draw-twisted polyester filament yarn on which the appropriate excise duty or additional customs duty has already been paid, thereby conditioning the exemption on prior duty payment for the input yarn.
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 processed polyester filament yarn when duty on the textured input yarn has already been paid.
Exemption relieves dyed, printed, bleached or mercerised polyester filament yarn from excise duty, provided the yarn is manufactured from textured or draw-twisted polyester filament yarn on which the appropriate excise duty or additional customs duty has already been paid, thereby conditioning the exemption on prior duty payment for the input yarn.
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