Exemption Notification, Central Excise

[RAMESH ANANTHAKRISHNAN]

Dear Sir,

We are manufacturing Nylon Filament Yarn of various deniers. Our product comes under CETH 54021990. We avail Exemption Notification of 30/2004 dated 09.07.2004 for 210 and multiples of 210 denier with a tolerance of 6 percent and paying duty for all other products as per the Tariff. We referred various tariff books and found that " Nylon filament yarn of 210 deniers or in the multiples there of with tolerance of 6 percent " We do not find any amendment so for in the above notification. Now department objects that " Exemption is applicable only 210 denier  with a tolerance of 6 percent " and not " multiples there of"

Kindly clarify.

 Regards

A.RAMESH

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.