Additional duty rates for woven fabrics capped by fibre, processing and value per square metre; exemptions above specified rates apply. The notification exempts Chapter 58 goods from additional excise duty to the extent the duty exceeds prescribed ad valorem caps, differentiated by fabric category, fibre content, processing (including use of power or steam) and value per square metre, with untreated fabrics often nil-rated and processed or higher-value goods subject to specified capped rates.
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Provisions expressly mentioned in the judgment/order text.
Additional duty rates for woven fabrics capped by fibre, processing and value per square metre; exemptions above specified rates apply.
The notification exempts Chapter 58 goods from additional excise duty to the extent the duty exceeds prescribed ad valorem caps, differentiated by fabric category, fibre content, processing (including use of power or steam) and value per square metre, with untreated fabrics often nil-rated and processed or higher-value goods subject to specified capped rates.
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