i) SSI Exemption extended to rubberised textile fabrics, waste of synthetic filament yarns & certain specified spun yarn [Amendment to Notification No. 1/93-C.E.] (ii) Yarn of wool - Exemption and effective rates [Amendment to Notification No. 26/94-C.E.] - 90/94 - Central Excise - Tariff
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SSI exemption expanded to additional textile inputs and handloom articles, altering excise classification and treatment. Amendments expand the SSI exemption by adding tariff classifications and extending exemption to rubberised textile fabrics, waste of synthetic filament yarns, specified spun yarns and double or multifold yarns (excluding sewing thread). They create separate entries for wool yarn-distinguishing plain reel hanks (nil duty) from other wool yarn (subject to an excise rate)-omit a proviso to the wool entry, insert an exemption for articles made out of handloom fabrics, and make consequential deletions from another notification.
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.
SSI exemption expanded to additional textile inputs and handloom articles, altering excise classification and treatment.
Amendments expand the SSI exemption by adding tariff classifications and extending exemption to rubberised textile fabrics, waste of synthetic filament yarns, specified spun yarns and double or multifold yarns (excluding sewing thread). They create separate entries for wool yarn-distinguishing plain reel hanks (nil duty) from other wool yarn (subject to an excise rate)-omit a proviso to the wool entry, insert an exemption for articles made out of handloom fabrics, and make consequential deletions from another notification.
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