Appropriate and Special Duty condition added for goods made from specified yarn where duty paid and no credit claimed. The notification amends an existing central excise notification by inserting entry 17A in the Table and adding Condition 17A in the Annexure, providing that goods manufactured from the specified yarn qualify only if duty (appropriate, special, or additional) has already been paid on that yarn and no credit for that duty has been taken under the relevant Central Excise Rules.
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Provisions expressly mentioned in the judgment/order text.
Appropriate and Special Duty condition added for goods made from specified yarn where duty paid and no credit claimed.
The notification amends an existing central excise notification by inserting entry 17A in the Table and adding Condition 17A in the Annexure, providing that goods manufactured from the specified yarn qualify only if duty (appropriate, special, or additional) has already been paid on that yarn and no credit for that duty has been taken under the relevant Central Excise Rules.
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