Single yarn consumed captively for producing double/multifold yarn

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..... that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on the single yarn classifiable under Chapter 55 consumed captively for producing double/multifold yarn falling under Chapter 55 of the Schedule to the Central Excise Tariff Act .....

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