Central Excise MMSF - Classification and assessment of polyester Staple Fibre and Tow - Stage regarding

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..... Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise MMSF - Classification and assessment of polyester Staple Fibre and Tow - Stage regarding. A doubt has arisen whether duty should be charged at tow stage or fibre stage in the case of manufacture of polyester staple fibre as both the products are specified in the Central Excise Tariff Heading 55.01. 2. T .....

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..... ourse of manufacture of polyester staple fibre. In the other type of manufacture, where the tow as such is intended to be cleared out of the factory, it is separately collected and duty is paid thereon before clearing the tow out of the factory. In the Central Excise Tariff heading 55.01, tow as well as fibres are specifically included. Thus, both these products are chargeable to duty under headin .....

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