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of <h1>Exemption from Rule 174 for Cotton Fabric Processors Without Power; Limits Apply, Registration Required at 80% Threshold.</h1> The Central Board of Excise and Customs has issued a notification exempting certain individuals from the operation of Rule 174 of the Central Excise Rules, 1944. This exemption applies to those engaged in processing cotton fabrics without using power or steam, as specified in Chapter 52 of the Central Excise Tariff Act, 1985, and exempt from excise duty under specific government notifications. However, the exemption is not applicable if the quantity of goods cleared exceeds the specified limit. Manufacturers must submit a declaration and undertake to register for Central Excise once 80% of the exemption limit is reached.
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