Exemption for cotton goods clarified: branded high priced cotton products excluded from central excise relief. Substitutes the entry for serial number 7 in Notification No.7/2012 to exempt all goods of cotton not containing any other textile material, while excluding goods bearing or sold under a brand name that meet the specified retail sale price (RSP) threshold. An explanation clarifies that such cotton goods include items made from pure cotton fabrics even if they incorporate non cotton sewing threads, cords, labels, elastic tapes, zip fasteners or similar items used for stitching, fastening, holding or adornment.
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Provisions expressly mentioned in the judgment/order text.
Exemption for cotton goods clarified: branded high priced cotton products excluded from central excise relief.
Substitutes the entry for serial number 7 in Notification No.7/2012 to exempt all goods of cotton not containing any other textile material, while excluding goods bearing or sold under a brand name that meet the specified retail sale price (RSP) threshold. An explanation clarifies that such cotton goods include items made from pure cotton fabrics even if they incorporate non cotton sewing threads, cords, labels, elastic tapes, zip fasteners or similar items used for stitching, fastening, holding or adornment.
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