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of <h1>Excise Duty Exemption for Cotton and Cellulosic Yarn Processes Amended: Notification No. 71/94-C.E. Introduces New Entry</h1> The Central Government has amended Notification No. 46/86-Central Excises, dated February 10, 1986, under the Central Excises and Salt Act, 1944, and the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. This amendment, detailed in Notification No. 71/94-C.E. dated March 23, 1994, introduces a new entry in the notification's table. It specifies that cotton yarn and cellulosic spun yarn subjected to processes like beaming, warping, wrapping, winding, or reeling, with or without power, are exempt from further excise duty if the appropriate duty has already been paid under heading Nos. 52.03 and 55.05.
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