https://www.taxtmi.com/circulars?id=6932 The circular clarifies that polyester tow and staple fibre are separately included in the tariff and recognised as distinct commodities; tow produced and cleared separately is chargeable to excise duty at the tow stage, and tow used as an intermediate in continuous manufacture must be treated as liable to duty before consumption unless specifically exempted. en-us Thu, 26 May 1988 00:00:00 +0530 Wed, 08 Jul 2009 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6932 The circular clarifies that polyester tow and staple fibre are separately included in the tariff and recognised as distinct commodities; tow produced and cleared separately is chargeable to excise duty at the tow stage, and tow used as an intermediate in continuous manufacture must be treated as liable to duty before consumption unless specifically exempted. Circulars Central Excise Thu, 26 May 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6932