Exemption scope expanded to include acetate filament yarn alongside viscose filament yarn under central excise notification. The amendment substitutes references to viscose filament yarn with viscose filament yarn and acetate filament yarn in the earlier notification, expanding that notification's text to include acetate filament yarn wherever the original phrase occurred and thereby bringing acetate filament yarn within the same regulatory treatment and exemptions previously applying to viscose filament yarn.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope expanded to include acetate filament yarn alongside viscose filament yarn under central excise notification.
The amendment substitutes references to viscose filament yarn with viscose filament yarn and acetate filament yarn in the earlier notification, expanding that notification's text to include acetate filament yarn wherever the original phrase occurred and thereby bringing acetate filament yarn within the same regulatory treatment and exemptions previously applying to viscose filament yarn.
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