Amendment of Chapter Notes to Chapter 54 of First Schedule

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....n inserted with effect from the 29^th day of June, 2010, namely:--      "1A. Notwithstanding anything contained in Note 1, man-made fibre such as polyester staple fibre and polyester filament yarn manufactured from plastic and plastic waste including waste polyethylene terephthalate bottles shall be classified as textile material under Chapter 54 or Chapter 55, as the case m....

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....collected during the specified period on such goods shall be deemed to be and always to have been, as validly levied, assessed or collected as if the amendment made by sub-section (1) had been in force at all material times;            (b) recovery shall be made of all the duties which have not been paid, but would have been paid had the amendme....