Excise exemption for double or multifold yarn where duty-equivalent on input yarns already paid, subject to input-credit restriction. Exemption allows deduction from excise duty on double or multifold yarn, including cabled yarn, equal to excise or additional customs duty already paid on the input yarns, provided no input-duty credit under the Central Excise Rules was taken and the input yarns were cleared from factory or imported and cleared for home consumption on or before the prescribed cutoff. The notification is temporally limited to its stated period of operation.