Small Scale Exemption amendment expands exempt fabrics list by adding uncut grey woven weft pile cotton fabrics. The Central Government, invoking the statutory power under sub-section (1) of section 5A of the Central Excise Act, amends item No. 2 of the Annexure to Notification No. 16/97-C.E. by substituting the phrase 'Fabrics of cotton or man made fibres falling under sub-heading No. 5802.51' with the expanded wording adding 'Uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey (unprocessed) cotton yarn, falling under sub-heading No. 5801.21; fabrics of cotton or man made fibres falling under sub-heading No. 5802.51.'
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.
Small Scale Exemption amendment expands exempt fabrics list by adding uncut grey woven weft pile cotton fabrics.
The Central Government, invoking the statutory power under sub-section (1) of section 5A of the Central Excise Act, amends item No. 2 of the Annexure to Notification No. 16/97-C.E. by substituting the phrase "Fabrics of cotton or man made fibres falling under sub-heading No. 5802.51" with the expanded wording adding "Uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey (unprocessed) cotton yarn, falling under sub-heading No. 5801.21; fabrics of cotton or man made fibres falling under sub-heading No. 5802.51."
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
