Excise exemption for specified man-made fibre fabrics: conditional Nil rates and concessional duty based on composition and processing. The notification exempts specified woven fabrics of man-made fibres under Chapter 55 from excess additional excise duty by prescribing Nil rates for fabrics with defined fibre-content combinations when woven or processed on handlooms or by authorised State/apex handloom bodies, and by allowing a concessional ad valorem rate for other fabrics whose value per square metre does not exceed the stated threshold. It also exempts certified Poly Vastra and synthetic fabrics used or processed for shoddy blankets subject to production, processing and procedural conditions.
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 specified man-made fibre fabrics: conditional Nil rates and concessional duty based on composition and processing.
The notification exempts specified woven fabrics of man-made fibres under Chapter 55 from excess additional excise duty by prescribing Nil rates for fabrics with defined fibre-content combinations when woven or processed on handlooms or by authorised State/apex handloom bodies, and by allowing a concessional ad valorem rate for other fabrics whose value per square metre does not exceed the stated threshold. It also exempts certified Poly Vastra and synthetic fabrics used or processed for shoddy blankets subject to production, processing and procedural conditions.
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