Central excise exemption and textile rule revisions restrict threshold calculations and defer penal duty measures pending payment. Amendments revise exemption scope and threshold calculations by excluding exempted clearances and export-zone clearances from specified thresholds, delay penal action for non-payment of assessed duty until one month after the due date, and implement textile-specific measures: expanded concessional import coverage, job-work extension to Chapter 63, conditional input credit for stock upon timely declaration, single-registration allowance within a Commissionerate for Chapters 50-63, consignor endorsement rules, factory-use exemption for printed frames, specified duty rates on certain embroidered fabrics, and a valuation rule applying section 4 when MRP is not declared.
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Provisions expressly mentioned in the judgment/order text.
Central excise exemption and textile rule revisions restrict threshold calculations and defer penal duty measures pending payment.
Amendments revise exemption scope and threshold calculations by excluding exempted clearances and export-zone clearances from specified thresholds, delay penal action for non-payment of assessed duty until one month after the due date, and implement textile-specific measures: expanded concessional import coverage, job-work extension to Chapter 63, conditional input credit for stock upon timely declaration, single-registration allowance within a Commissionerate for Chapters 50-63, consignor endorsement rules, factory-use exemption for printed frames, specified duty rates on certain embroidered fabrics, and a valuation rule applying section 4 when MRP is not declared.
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