Excise exemptions for specified pile, chennile and tufted fabrics expanded; processed narrow fabrics now attract duty. The notification amends prior central excise entries to exempt en pile, chennile and tufted fabrics when processed without power or steam, and to reclassify narrow fabrics under 30 cms by distinguishing composition and processing: narrow fabrics containing elastomeric yarn remain treated separately, unprocessed narrow fabrics remain exempt, while processed narrow fabrics attract an ad valorem duty.
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Provisions expressly mentioned in the judgment/order text.
Excise exemptions for specified pile, chennile and tufted fabrics expanded; processed narrow fabrics now attract duty.
The notification amends prior central excise entries to exempt en pile, chennile and tufted fabrics when processed without power or steam, and to reclassify narrow fabrics under 30 cms by distinguishing composition and processing: narrow fabrics containing elastomeric yarn remain treated separately, unprocessed narrow fabrics remain exempt, while processed narrow fabrics attract an ad valorem duty.
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