Extends Rule 56A facility to certain specified fibres and yarns in respect of specified raw materials - 27/91 - Central Excise - Non Tariff

Extends Rule 56A facility to certain specified fibres and yarns in respect of specified raw materials

Notification No. 27/91-C.E. (N.T.)

Dated 25-7-1991

In exercise of the powers conferred by sub-rule (1) of rule 56A of the Central Excise Rules, 1944, the Central Government, hereby specifies the finished excisable goods of the description specified in column (2) of the Table hereto annexed and falling under heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the said column, in respect of which the credit of duty of excise or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, already paid on the raw material or component parts of the description specified in column (3) of the said Table and falling under Chapter No. or heading No., as is specified in the said column, shall be allowed as credit in terms of sub-rule (2) of the said rule.

TABLE

S. No.	Description of finished excisable goods	Description of raw material or components parts
(1)	(2)	(3)
1.	Polyester staple fibre and tow including tops thereof and polyester filament yarn falling under heading Nos. 55.01, 54.02 or 54.03	Mono ethylene glycol falling under heading No. 29.05
2.	Artificial staple fibre and tow including tops thereof and artificial filament yarn falling under heading Nos. 55.02, 54.04 or 54.05	Ethyl diamine tetra acetic acid, polyethylene glycol, dimethyla-mine, defoamer-C, triethylnola-mine, resorcinol, formaldehyde and coning oils falling under Chapters 27, 29, 34 or 38
3.	Acrylic fibre and tow including tops thereof falling under heading No. 55.01	Acrylonitrile, vinyl acetate monomer, methyl acrylate, dimethyl acetamide falling under Chapter 29.