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<h1>Amendment to Excise Notification: Denim Fabrics Exemption Clarified, Specific Twill Fabrics Not Covered Under New Explanation II</h1> The Central Government has amended Notification No. 40/95-Central Excises, under the Central Excises and Salt Act, 1944, and the Additional Duties of Excise Act, 1957. The amendment, effective from March 4, 1996, introduces a new Explanation II, specifying that the exemption in the original notification does not apply to denim fabrics or fabrics of yarns of different colors in 3-thread or 4-thread twill, including broken twill. These fabrics have warp yarns of the same color and weft yarns that are unbleached, bleached, dyed grey, or colored a lighter shade than the warp yarns.