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of <h1>CEGAT Broadens Excise Duty Exemption for Narrow Woven Fabrics, Includes More Fabrics Without Elastomeric Yarn or Rubber Thread.</h1> The circular addresses a clarification on Notification No. 30/95-CE concerning the exemption of certain narrow woven fabrics from Central Excise duty and additional customs duty. The Commissioner in Madras applied the notification only to specific narrow woven fabrics not containing elastomeric yarn or rubber thread. Upon appeal, the CEGAT Madras Bench ruled that the notification should be interpreted disjunctively, allowing for a broader application to narrow woven fabrics. The Central Board of Excise and Customs accepted this interpretation, aligning with previous Supreme Court rulings, thereby extending the exemption to additional fabric varieties.
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