Credit of duty when polyester filament yarn is used in the manufacture of low price fabrics under a programme approved by Textile Commissioner and Minister of Textiles

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..... ile Commissioner and Minister of Textiles Notification No. 79/88-C.E. Dated 1-3-1988 In exercise of the powers conferred by rule 57K of the Central Excise Rules, 1944, the Central Government hereby specifies - (i) the inputs, namely, polyester filament yarn falling under sub-heading Nos. 5402.20 and 5403.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the manu .....

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..... f polyester filament yarn; (ii) the manufacturer shall within such period as the Assistant Collector of Central Excise may specify in this behalf, produce a certificate from the Textile Commissioner to the effect that the said polyester filament yarn has been used for the aforesaid purpose; (iii) the credit shall be taken only after the said polyester filament yarn have been actually used for we .....

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..... of duty on any other excisable goods. 2. The credit shall also be permissible on polyester filament yarn contained in any fents, rags and chindies of the said low price fabrics of polyester filament yarn upto an aggregate quantity of such fents, rags and chindies not exceeding 8 per cent of the total clearances of such low price fabrics. Explanation. - For the purposes of this notification, - ( .....

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..... ore but not exceeding 135 centimetres where the width of the fabric is less than one metre; and (iii) cut-pieces of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre, cut from damaged dhoties or sarees; (c) "r .....

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