Excise exemption for specified textile and fabric goods limits duty to prescribed ad valorem rates under tariff. The Central Government, under section 5A of the Central Excises and Salt Act, 1944, exempts specified goods within Chapters 51, 58 or 63 of the Central Excise Tariff from excise duty in excess of the rates fixed in the notification's Table; the Table sets nil rates for certain handloom-made and specified articles, ad valorem rates for sacks and bags by material, and a prescribed ad valorem ceiling for other Chapter 63 goods.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for specified textile and fabric goods limits duty to prescribed ad valorem rates under tariff.
The Central Government, under section 5A of the Central Excises and Salt Act, 1944, exempts specified goods within Chapters 51, 58 or 63 of the Central Excise Tariff from excise duty in excess of the rates fixed in the notification's Table; the Table sets nil rates for certain handloom-made and specified articles, ad valorem rates for sacks and bags by material, and a prescribed ad valorem ceiling for other Chapter 63 goods.
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