Excise duty exemption limits payable duty on polyester filament yarn for manufacture of approved low-price fabrics. Polyester filament yarn under sub-headings 5402.20 and 5403.20 is exempted from excise duty in excess of the specified per kilogram rate when supplied for manufacture of low-price fabrics under a programme approved by the Development Commissioner for Handlooms, subject to production of evidence to the Assistant Collector and a subsequent certificate from the State Director in charge of Textiles and Handlooms confirming use. The exemption also covers such yarn contained in fents, rags and chindies of the low-price fabrics, subject to an aggregate quantity ceiling relative to total clearances.