Exemption of rubberised textile fabrics when used in the factory of production for manufacture of exempt or nil rated footwear. The notification exempts rubberised textile fabrics from the whole of the excise duty leviable thereon under the statutory power in section 5A, but only when those fabrics are used in the factory of their production for the manufacture of footwear that are exempt or chargeable to a nil rate of excise duty.
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Provisions expressly mentioned in the judgment/order text.
Exemption of rubberised textile fabrics when used in the factory of production for manufacture of exempt or nil rated footwear.
The notification exempts rubberised textile fabrics from the whole of the excise duty leviable thereon under the statutory power in section 5A, but only when those fabrics are used in the factory of their production for the manufacture of footwear that are exempt or chargeable to a nil rate of excise duty.
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