Exemptions for filament yarns clarified; processing by manufacturers without filament manufacture facilities qualifies for concessional rate. The notification amends prior Central Excise notifications by raising the monetary threshold from rupees three hundred lakhs to rupees four hundred lakhs effective 1 April 2005, substituting an 8% entry in a Table, and inserting an exemption for all filament yarns procured from outside and processed by manufacturers who lack in-factory facilities for manufacture of filament yarns, with an Explanation defining manufacture of yarns to include polymerization of organic monomers and chemical transformation of natural organic polymers. The notification generally comes into force on 1 March 2005.