Excise exemption for recycled polyester staple fibre and tow: duty limited where manufactured from textile wastes in India. Exempts polyester staple fibre and tow, including tops, from excise duty in excess of a prescribed per kilogram rate where such goods are manufactured in India from wastes within Chapters 54 or 55 by the process of recycling, under the authority of sub section (1) of section 5A of the Central Excises and Salt Act, 1944.