Exemption for textured viscose filament yarn: duty waived where duty paid on non-textured input yarn used in manufacture. Exemption from excise duty on textured viscose filament yarn is granted where the excise duty or applicable additional duty has already been paid on the non-textured viscose filament yarn used in its manufacture, creating a conditional manufacturing exemption tied to prior duty payment on the input yarn.
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Provisions expressly mentioned in the judgment/order text.
Exemption for textured viscose filament yarn: duty waived where duty paid on non-textured input yarn used in manufacture.
Exemption from excise duty on textured viscose filament yarn is granted where the excise duty or applicable additional duty has already been paid on the non-textured viscose filament yarn used in its manufacture, creating a conditional manufacturing exemption tied to prior duty payment on the input yarn.
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