Excise exemption for polyamide chips used in nylon yarn manufacture, subject to procedural compliance for off site use. Exemption of excise duty is granted for polyamide chips under Heading No. 39.08 when used in the manufacture of nylon yarn, including monofilament yarn, subject to procedural compliance under Chapter X of the Central Excise Rules, 1944 where use occurs outside the factory of production; the notification also specifies its commencement date.