Excise duty exemption for mats manufactured from grass, straw, rushes or reeds removes excise liability except for synthetic plaiting materials. This notification exempts mats manufactured from grass, straw, rushes and reeds from the whole of excise duty otherwise leviable, providing tariff-based relief for products made from natural plaiting materials, and expressly excludes mats where the plaiting materials are synthetic or artificial.
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.
Excise duty exemption for mats manufactured from grass, straw, rushes or reeds removes excise liability except for synthetic plaiting materials.
This notification exempts mats manufactured from grass, straw, rushes and reeds from the whole of excise duty otherwise leviable, providing tariff-based relief for products made from natural plaiting materials, and expressly excludes mats where the plaiting materials are synthetic or artificial.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.