DEPB admissibility: made ups from yarn dyed fabrics undergoing excisable processing qualify as processed cotton made ups for DEPB rates. Fabrics woven from dyed yarn that undergo operations such as bleaching, mercerising, dyeing, printing, water proofing, shrink proofing, organdie processing or stentering before export are to be treated as processed fabrics liable to Central Excise duty; made ups from such fabrics qualify for DEPB rates applicable to processed cotton made ups other than grey. Preparatory operations exempted from Central Excise do not change this classification where the exemption applies. The Board directs issuance of a public notice to inform trade of this position.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
DEPB admissibility: made ups from yarn dyed fabrics undergoing excisable processing qualify as processed cotton made ups for DEPB rates.
Fabrics woven from dyed yarn that undergo operations such as bleaching, mercerising, dyeing, printing, water proofing, shrink proofing, organdie processing or stentering before export are to be treated as processed fabrics liable to Central Excise duty; made ups from such fabrics qualify for DEPB rates applicable to processed cotton made ups other than grey. Preparatory operations exempted from Central Excise do not change this classification where the exemption applies. The Board directs issuance of a public notice to inform trade of this position.
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