Exemption for inputs used to manufacture fabrics: excise and additional duty not leviable when consumed within the factory. Exemption applies to inputs manufactured and used within the producing factory in or in relation to the manufacture of specified fabrics, relieving such inputs from the whole excise duty and additional excise duty leviable under the Tariff Act and the Special Importance Act, with the Table specifying fabrics as final products and eligible inputs as all goods within the Tariff Schedule.
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 inputs used to manufacture fabrics: excise and additional duty not leviable when consumed within the factory.
Exemption applies to inputs manufactured and used within the producing factory in or in relation to the manufacture of specified fabrics, relieving such inputs from the whole excise duty and additional excise duty leviable under the Tariff Act and the Special Importance Act, with the Table specifying fabrics as final products and eligible inputs as all goods within the Tariff Schedule.
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