Base fabrics duty: payable on clearance for home consumption or rebate exports; exempt for exports under bond if complied. Payment of base fabrics duty for cotton fabrics removed for embroidery is not required at the time compounded embroidered duty is paid before the start of the shift. Base fabrics duty becomes payable only on clearance of the embroidered fabrics for home consumption or on export where rebate is claimed. Exports under bond are exempt from base fabrics duty provided the prescribed export-under-bond procedures are followed. The rebate rate under the notification does not consider duty paid on base fabrics.
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.
Base fabrics duty: payable on clearance for home consumption or rebate exports; exempt for exports under bond if complied.
Payment of base fabrics duty for cotton fabrics removed for embroidery is not required at the time compounded embroidered duty is paid before the start of the shift. Base fabrics duty becomes payable only on clearance of the embroidered fabrics for home consumption or on export where rebate is claimed. Exports under bond are exempt from base fabrics duty provided the prescribed export-under-bond procedures are followed. The rebate rate under the notification does not consider duty paid on base fabrics.
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