Effective excise duty rates for textile fibres limit central excise liability on specified flax, jute and ramie goods. Notification under section 5A caps excise duty on goods in Chapter 53 by exempting duty in excess of specified rates. The Table lists textile items with operative conditions: reduced ad valorem rates for flax, jute and ramie yarns when manufacture involves power; nil duty for certain bast fibres, sisal/manila fibre without power, and plain reel jute yarn; and conditional nil treatment for woven flax and ramie only where no processing occurred and no Modvat credit under rule 57A or 57Q was availed, otherwise higher ad valorem rates apply.
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.
Effective excise duty rates for textile fibres limit central excise liability on specified flax, jute and ramie goods.
Notification under section 5A caps excise duty on goods in Chapter 53 by exempting duty in excess of specified rates. The Table lists textile items with operative conditions: reduced ad valorem rates for flax, jute and ramie yarns when manufacture involves power; nil duty for certain bast fibres, sisal/manila fibre without power, and plain reel jute yarn; and conditional nil treatment for woven flax and ramie only where no processing occurred and no Modvat credit under rule 57A or 57Q was availed, otherwise higher ad valorem rates apply.
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