Exemption of textured yarn from excise duty where produced from duty exempt imported filament yarn, subject to export use proof. Exemption grants relief from the whole of excise duty on textured yarn made from imported filament yarn (other than textured) brought under the Duty Exemption Scheme, provided the producer proves to the satisfaction of the Assistant Collector of Central Excise that the textured yarn is to be exported or used in the manufacture of goods to be exported.