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    <title>Yarn - Notification No. 53/87-C.E., dated 1-3-1987 POY and FOY - [Heading No. 54.02]</title>
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    <description>The concessional rate of duty for synthetic filament polyester yarn under the relevant tariff heading applies to both partially oriented yarn and fully oriented yarn; an amendment to the notification under the Central Excise rules ensures that polyester yarn so classified will not bear excise duty at both the POY and FOY stages, preventing double incidence of duty.</description>
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