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

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..... tment 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. The matter has been examined in the Boar .....

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..... e 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 heading 55.01 as tow and fibre are known comm .....

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