Exemption for textured polyester filament yarn limits excise duty above a specified per kilogram rate for eligible stock and manufacture. Exemption reduces excise duty on textured polyester filament yarn under Heading No. 54.03 by permitting relief for duty above a specified per kilogram rate, limited to yarn that was in manufacturer's stock on the cut off date, yarn manufactured from non textured polyester filament yarn cleared from the factory before that date, or yarn manufactured from imported non textured yarn on which the additional customs duty was paid; benefit is excluded where input duty credit on the non textured yarn has been availed.
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.
Exemption for textured polyester filament yarn limits excise duty above a specified per kilogram rate for eligible stock and manufacture.
Exemption reduces excise duty on textured polyester filament yarn under Heading No. 54.03 by permitting relief for duty above a specified per kilogram rate, limited to yarn that was in manufacturer's stock on the cut off date, yarn manufactured from non textured polyester filament yarn cleared from the factory before that date, or yarn manufactured from imported non textured yarn on which the additional customs duty was paid; benefit is excluded where input duty credit on the non textured yarn has been availed.
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