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    <description>Amendment inserts an entry permitting refund of input tax credit for imitation zari thread or yarn made from metallised polyester film or plastic film, with an explicit explanation that the refund applies only where the input is polyester film or plastic film, and provides retrospective effect to the specified earlier date.</description>
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      <description>Amendment inserts an entry permitting refund of input tax credit for imitation zari thread or yarn made from metallised polyester film or plastic film, with an explicit explanation that the refund applies only where the input is polyester film or plastic film, and provides retrospective effect to the specified earlier date.</description>
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