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<h1>Duty Exemption for Rags and Tailor Cuttings by 100% EOUs Under Central Excise Tariff Act, 1985, Notification 23/2003-CE.</h1> The document discusses the exemption from duty for rags, trimmings, and tailor cuttings produced by 100% Export Oriented Units (EOUs) during the manufacture of readymade garments, as per the Central Excise Tariff Act, 1985. This exemption applies if the waste material percentage does not exceed the Standard Input Output Norms (SION) or the percentage approved by the Board of Approval, according to Notification No. 23/2003-CE, dated March 31, 2003.