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of <h1>Exemption on Excise Duty for Textured Artificial Filament Yarn Under Heading 54.05, Valid Until April 30, 1994</h1> The Central Government, under the Central Excises and Salt Act, 1944, has issued an exemption for textured artificial filament yarn under heading 54.05 of the Central Excise Tariff Act, 1985, when manufactured from duty-paid non-textured artificial filament yarn under heading 54.04. This exemption applies to excise duty equivalent to that already paid on the non-textured yarn, provided no credit has been taken under rule 56A of the Central Excise Rules, 1944. The exemption is valid for yarn manufactured or imported before March 1, 1994, and is effective until April 30, 1994.
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