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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Exemption for Twisted Filament Yarns Under Chapter 54 Removed in 2004; Independent Twisters Must Keep Detailed Records</h1> Notification No. 66/2003-CE, dated August 7, 2003, issued by the Central Government under the Central Excise Act, 1944, exempts twisted filament yarns, including crepe yarn, from certain excise duties. This exemption applies to yarns falling under Chapter 54 of the Central Excise Tariff Act, 1985, when manufactured by independent twisters. The exemption is contingent upon the yarns being made from filament yarns on which duties have already been paid and procured from outside the production factory. Independent twisters must maintain detailed accounts of yarn receipt, usage, and manufacturing processes. This notification was rescinded by Notification No. 35/2004-CE on July 9, 2004.
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