Exemption from textile cess for readymade garments removes cess liability under the Textile Committee Act, effective on notification. The Central Government, invoking powers under the Textile Committee Act, exempts ready made garments, as a variety of textiles, from the levy of the whole of the cess otherwise leviable as an excise duty, with effect from the date of publication of the notification, thereby removing cess liability on the specified commodity class.
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Provisions expressly mentioned in the judgment/order text.
Exemption from textile cess for readymade garments removes cess liability under the Textile Committee Act, effective on notification.
The Central Government, invoking powers under the Textile Committee Act, exempts ready made garments, as a variety of textiles, from the levy of the whole of the cess otherwise leviable as an excise duty, with effect from the date of publication of the notification, thereby removing cess liability on the specified commodity class.
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