Exemption condition clarified: dyes exempt only if made from Chapter 29 or 32 precursor dyes with duty already paid. The notification amends the exemption condition for dyes to require that the dyes be manufactured from a precursor dye falling under Chapter 29 or Chapter 32 of the Central Excise Tariff Schedule and that the excise duty or additional customs duty leviable on that precursor dye has already been paid, replacing the earlier, broader phrasing.
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Exemption condition clarified: dyes exempt only if made from Chapter 29 or 32 precursor dyes with duty already paid.
The notification amends the exemption condition for dyes to require that the dyes be manufactured from a precursor dye falling under Chapter 29 or Chapter 32 of the Central Excise Tariff Schedule and that the excise duty or additional customs duty leviable on that precursor dye has already been paid, replacing the earlier, broader phrasing.
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