Concessional excise duty for textured polypropylene filament yarn capped above a specified per kilogram rate, with a time limit. Textured polypropylene filament yarn of denier not above 750, classifiable under the tariff headings for man-made filament yarn, is exempted from that portion of excise duty in excess of a specified per kilogram rate; the exemption is granted under the Central Excises and Salt Act, 1944 and is time limited to the period stated in the notification.
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Provisions expressly mentioned in the judgment/order text.
Concessional excise duty for textured polypropylene filament yarn capped above a specified per kilogram rate, with a time limit.
Textured polypropylene filament yarn of denier not above 750, classifiable under the tariff headings for man-made filament yarn, is exempted from that portion of excise duty in excess of a specified per kilogram rate; the exemption is granted under the Central Excises and Salt Act, 1944 and is time limited to the period stated in the notification.
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