Exemption for rags and trimmings duty applies when waste proportion complies with SION or Board approval. Exemption from central excise duty applies to rags, trimmings and tailor cuttings generated during manufacture of readymade garments in export oriented units, provided the proportion of such waste does not exceed the percentage specified in the applicable SION or the percentage approved by the Board of Approval.
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.
Exemption for rags and trimmings duty applies when waste proportion complies with SION or Board approval.
Exemption from central excise duty applies to rags, trimmings and tailor cuttings generated during manufacture of readymade garments in export oriented units, provided the proportion of such waste does not exceed the percentage specified in the applicable SION or the percentage approved by the Board of Approval.
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