Permission under Rule 56B is inapplicable for manufacturing processes on fabrics; non manufacturing processes remain permissible. Permission under Rule 56-B to clear dutiable fabrics without payment of duty is not available for processes that amount to manufacture (for example bleaching, dyeing, printing, shrink proofing, stentering, heat setting) because exemption may only be granted by an excise notification; however, non manufacturing ancillary processes (for example packing, stamping, inspecting, checking, folding, mending) can be permitted under Rule 56 B.
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.
Permission under Rule 56B is inapplicable for manufacturing processes on fabrics; non manufacturing processes remain permissible.
Permission under Rule 56-B to clear dutiable fabrics without payment of duty is not available for processes that amount to manufacture (for example bleaching, dyeing, printing, shrink proofing, stentering, heat setting) because exemption may only be granted by an excise notification; however, non manufacturing ancillary processes (for example packing, stamping, inspecting, checking, folding, mending) can be permitted under Rule 56 B.
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