Processed Textile Fabrics - Textile Yarns includes Textile Fibres - Other Explanations - 037/2002 - Central Excise - Tariff

Textile yarns include textile fibres, and exemption conditions satisfied where appropriate excise or customs duty has been paid.

Amendments to Notifications Nos.14/2002 and 15/2002 clarify that the term textile yarns includes textile fibres, and that for processed textile fabrics (and certain goods) manufactured by composite or vertically integrated mills the condition in column (5) of the Table is satisfied if the fabrics or goods are manufactured from textile fibres or yarns on which the appropriate excise duty or additional customs duty has been paid; the explanations are retrospective.