Excise exemption for fabrics with specified polyester-cotton composition limited by polyester proportion and processing conditions. The notification substitutes the prior description with a detailed exemption limited to fabrics containing only polyester and cotton where polyester staple fibre is less than 70% by weight, and fabrics containing polyester staple fibre with cotton, ramie or artificial fibre where polyester is more than 40% but less than 70% by weight; such fabrics must have undergone specified processing (bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or other listed processes) and fall within Chapter 55 of the 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.
Excise exemption for fabrics with specified polyester-cotton composition limited by polyester proportion and processing conditions.
The notification substitutes the prior description with a detailed exemption limited to fabrics containing only polyester and cotton where polyester staple fibre is less than 70% by weight, and fabrics containing polyester staple fibre with cotton, ramie or artificial fibre where polyester is more than 40% but less than 70% by weight; such fabrics must have undergone specified processing (bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or other listed processes) and fall within Chapter 55 of the Schedule.
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