Duty exemption for coated and laminated fabrics limits excise to specified effective rates for listed textile products. Exemption limits excise duty on specified coated, impregnated, covered and laminated textile fabrics in Chapter 59 by allowing exemption to the extent duty exceeds the amount calculated at the effective rates set in the Table. The Table assigns nil effective rates for certain book-cover and non-power manufactured fabrics, nil or reduced rates for specific plastic-laminated and rubberised textiles depending on base fabric and use, and ad valorem effective rates for transmission belts based on width.
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.
Duty exemption for coated and laminated fabrics limits excise to specified effective rates for listed textile products.
Exemption limits excise duty on specified coated, impregnated, covered and laminated textile fabrics in Chapter 59 by allowing exemption to the extent duty exceeds the amount calculated at the effective rates set in the Table. The Table assigns nil effective rates for certain book-cover and non-power manufactured fabrics, nil or reduced rates for specific plastic-laminated and rubberised textiles depending on base fabric and use, and ad valorem effective rates for transmission belts based on width.
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