TaxTMI 
TaxTMI 
DOES THIS NOTIFICATION APPLIES TO GARMENT MANUFACTURERS. IF YES THEN WHAT WOULD BE DUTY RATE?
NOTIFICATION NO 34/2015
21 Jul 2015 
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Appropriate duty definition clarified to include nil and concessional duties, covering interaction with exemption notifications.
The notification inserts an Explanation into the principal central excise notification stating that the term "appropriate duty or appropriate additional duty" includes nil duty and concessional duty, whether or not such duties are read with any relevant exemption notification in force, thereby clarifying that references to appropriate duty cover zero or concessional rates and their interaction with exemption notifications. (AI Summary)
The notification inserts an Explanation into the principal central excise notification stating that the term "appropriate duty or appropriate additional duty" includes nil duty and concessional duty, whether or not such duties are read with any relevant exemption notification in force, thereby clarifying that references to appropriate duty cover zero or concessional rates and their interaction with exemption notifications. (AI Summary)