Credit for polyester filament yarn input tax where used in approved low-price fabric programme, subject to specified certification and utilisation rules. Credit is allowable for specified polyester filament yarn used to manufacture low-price polyester fabrics under a programme approved by the Textile Commissioner and a senior Ministry of Textiles officer, at a fixed per-kilogram rate, subject to conditions: use only for approved quantities and actual weaving, production of a Textile Commissioner's certificate within time specified, utilisation of credits only after the succeeding month, separate RG 23B Part I and II records for each fabric variety, use of credit only against duty on the same variety without refund or transfer, and allowance for yarn contained in fents, rags and chindies up to an aggregate eight per cent of clearances.