Excise duty rates on specified man-made fibres updated, with targeted exemptions for handloom cooperatives and in factory consumption. Amendment revises excise duty rates and inserts tariff entries for specified man-made fibres and yarn, setting fixed rates, percentage-based duties, or nil rates. It attaches conditional exemptions: reduced duty for viscose filament yarn purchased by registered handloom cooperative societies or government-approved handloom organisations when paid by cheque from their bank account; nil duty for polyester tow consumed within the producing factory for manufacture of polyester staple fibre; and concessional duty for artificial staple fibre and tow used in cotton blending for yarn manufacture, subject to Chapter X procedural compliance.