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    <title>Exemption to synthetic tops</title>
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    <description>Synthetic tops under heading 55.01 are exempt from the whole duty of excise leviable under section 3, provided such tops are made from fibre or tow on which excise duty or the additional customs duty under section 3 of the Customs Tariff Act has already been paid, making the exemption conditional on prior payment of duty on the input material.</description>
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    <pubDate>Tue, 29 Jul 1986 00:00:00 +0530</pubDate>
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      <description>Synthetic tops under heading 55.01 are exempt from the whole duty of excise leviable under section 3, provided such tops are made from fibre or tow on which excise duty or the additional customs duty under section 3 of the Customs Tariff Act has already been paid, making the exemption conditional on prior payment of duty on the input material.</description>
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      <pubDate>Tue, 29 Jul 1986 00:00:00 +0530</pubDate>
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