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of <h1>Government Exempts Excise Duty on Recycled Polyester Staple Fibre and Tow Exceeding 8.43/kg Under Section 5501.20</h1> The Central Government, under the Central Excises and Salt Act, 1944, has issued an exemption for polyester staple fibre and tow, including tops, under sub-heading No. 5501.20 of the Central Excise Tariff Act, 1985. This exemption applies to the excise duty exceeding the rate of eight rupees and forty-three paise per kilogram. The exemption is contingent upon the condition that these materials are manufactured from waste materials within Chapter 54 or 55 through a recycling process in India.
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