Circular No. 114/25/95-CX
dated 5/4/95
 F.No. 357/1/95-TRU
 Government of India

Ministry of Finance

Department of Revenue

Tax Research Unit, New Delhi

Subject: Central Excise – Notification No. 77/95-CE* and 78/95-CE both dated 3rd April, 1995 reg.

I am directed to enclose* copies of Notification Nos. 77/95-CE and 78/95-CE, both dated 3.4.95.

2. Notification No. 77/95-CE amends Notification No. 35/95-CE dated 16.3.95 so as to fully exempt twisted polyester filament yarn and twisted nylon filament yarn which are manufactured out of textured or draw twisted polyester filament yarn and textured nylon filament yarn respectively, provided that the appropriate duty of excise or additional duty of customs has already been paid on such textured or draw twisted yarn.

3. Notification No. 36/95-CE dated 16.3.95 prescribes tariff value of Rs. 98/Kg for polyester filament yarn, draw twisted or  textured or both. It is being provided by Notification No. 78/95-CE that the tariff rate of Rs. 98 per kg will apply to draw twisted (as against simply “twisted”) polyester filament yarn. The tariff rate of Rs. 90 per kg will apply to polyester filament yarn, other than draw twisted or textured.

(Tarun Kumar Govil)
Under Secretary (TRU)

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