Exemption for synthetic fabrics in shoddy blanket manufacture: duty waived when used in low-value blankets. Exemption from additional excise duty is granted for synthetic fabrics of Chapter 55 when processed in the factory of manufacture and used to make synthetic shoddy blankets of Chapter 63, provided the fabrics are manufactured from shoddy yarn and the value of the blankets does not exceed the prescribed threshold. If processing occurs outside the factory of manufacture, compliance with the procedure in Chapter X of the Central Excise Rules, 1944 is required.