Excise exemption for synthetic fabrics used in making shoddy blankets permitted when made from shoddy yarn and blankets not exempt. Exemption from the whole of the additional excise duty is provided for synthetic fabrics of Chapter 55 when produced and consumed within the producing factory for manufacture of shoddy blankets of Chapter 63, conditioned on the fabrics being manufactured out of shoddy yarn and on non-availment of exemption on the resultant blankets.