Additional duty exemption rates for textiles set by value bands, standardising effective ad valorem liability across specified fabrics. The Central Government exempts specified textile goods under Chapters 52-60 from additional duty to the extent the duty exceeds amounts calculated at prescribed ad valorem rates set out in the annexed Table. The Table fixes tiered ad valorem rates by value per square metre and fabric description, includes a reduced duty calculation for cotton fabrics processed by government approved independent handloom processors, and sets separate bands for knitted or crocheted man made fabrics.
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.
Additional duty exemption rates for textiles set by value bands, standardising effective ad valorem liability across specified fabrics.
The Central Government exempts specified textile goods under Chapters 52-60 from additional duty to the extent the duty exceeds amounts calculated at prescribed ad valorem rates set out in the annexed Table. The Table fixes tiered ad valorem rates by value per square metre and fabric description, includes a reduced duty calculation for cotton fabrics processed by government approved independent handloom processors, and sets separate bands for knitted or crocheted man made fabrics.
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