Excise exemption for polypropylene filament yarn not textured removes duty above a specified per kilogram rate for qualifying denier. The Central Government exempts polypropylene filament yarn, not textured, of denierage not above 750, under the Central Excise Tariff, by capping excise duty so that only the amount calculated at a specified per kilogram rate remains leviable; any duty in excess of that per kilogram amount is relieved, and the exemption is time limited to the period ending 31 July 1988.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for polypropylene filament yarn not textured removes duty above a specified per kilogram rate for qualifying denier.
The Central Government exempts polypropylene filament yarn, not textured, of denierage not above 750, under the Central Excise Tariff, by capping excise duty so that only the amount calculated at a specified per kilogram rate remains leviable; any duty in excess of that per kilogram amount is relieved, and the exemption is time limited to the period ending 31 July 1988.
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