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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>'Spider Cloth' Cotton Fabrics Now Excisable After Resin Treatment; Requires Case-by-Case Evaluation Under Excise Tariff.</h1> The circular addresses the classification of cotton fabrics treated with resin, known as 'Spider Cloth,' under the Central Excise Tariff. Initially deemed non-excisable as an intermediate product with a short shelf-life, recent developments suggest it can be marketed after partial curing, making it excisable. The Chief Chemist's opinion supports this, noting that if 'Spider Cloth' undergoes treatment to extend shelf-life, it becomes excisable. The circular emphasizes the need for case-by-case evaluation, with potential testing by chemical examiners, to determine the excisability of such products under the current tariff guidelines.
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