Effective rates for polyester filament yarn of 2000 D and above when used in the manufacture of zip fasteners - 076/88 - Central Excise - Tariff

Effective rates for polyester filament yarn of 2000 D and above when used in the manufacture of zip fasteners

Notification No. 76/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts polyester mono-filament yarn of denier-age 2000 and above, falling under sub-heading No. 5406.19 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the manufacture of slide fasteners and parts thereof, falling under heading No. 96.07 of the said Schedule, from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate of rupees sixteen and paise fifty per kilogram :

Provided that where such use is elsewhere than in the factory of production of the said polyester filament yarn, the procedure set out in Chapter X of the said Rules is followed.