Exemption for specified yarns: revised conditions set nil or effective duty rates based on factory facilities and prior duty payment. The amendment revises tariff entries to provide nil or specified per kilogram effective duty rates for defined categories of yarns and inserts Conditions 15A-15D. Eligibility depends on factory facilities and the nature of processing: exemptions apply where factories lack facilities to produce single/draw twisted/texturised yarn, where appropriate excise or additional duty has already been paid on input yarns, where no further dyeing/printing/bleaching/mercerising is carried out in the factory for certain categories, and where use of power/steam or availing specified credits affect the applicable rate.
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 specified yarns: revised conditions set nil or effective duty rates based on factory facilities and prior duty payment.
The amendment revises tariff entries to provide nil or specified per kilogram effective duty rates for defined categories of yarns and inserts Conditions 15A-15D. Eligibility depends on factory facilities and the nature of processing: exemptions apply where factories lack facilities to produce single/draw twisted/texturised yarn, where appropriate excise or additional duty has already been paid on input yarns, where no further dyeing/printing/bleaching/mercerising is carried out in the factory for certain categories, and where use of power/steam or availing specified credits affect the applicable rate.
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