Excise duty on processed textile fabrics: market bought raw materials deemed duty paid so concessional aggregate excise applies. Textile fibres or yarns bought from the market are deemed to have had appropriate duty paid; therefore processed woven textile fabrics manufactured in a continuous process by a composite mill or by a manufacturer who processes and weaves within the same factory will attract an aggregate excise duty of 12% ad valorem. Unprocessed woven fabrics produced and consumed captively within the composite mill are exempt provided appropriate duty is paid on the processed fabrics as required by the captive consumption exemption.