Exemption from additional excise duty for specified fabrics, subject to processing, certification and procedural conditions. Notification exempts specified fabrics under Chapters fifty one to sixty from additional excise duty by reducing that duty to nil where listed conditions are met. Eligibility depends on the nature of processing, ownership or approval of the processing factory, intra factory use for further manufacture, authorised certification for Khadi and Poly Vastra, value and yarn composition limits for certain woollen fabrics, and adherence to procedural requirements when processing occurs outside the producing factory. An explanation treats steam colour fixation as processing without aid of steam.
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.
Exemption from additional excise duty for specified fabrics, subject to processing, certification and procedural conditions.
Notification exempts specified fabrics under Chapters fifty one to sixty from additional excise duty by reducing that duty to nil where listed conditions are met. Eligibility depends on the nature of processing, ownership or approval of the processing factory, intra factory use for further manufacture, authorised certification for Khadi and Poly Vastra, value and yarn composition limits for certain woollen fabrics, and adherence to procedural requirements when processing occurs outside the producing factory. An explanation treats steam colour fixation as processing without aid of steam.
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