Excise exemption for specified jute and textile goods, capping duty where prescribed and exempting certain items outright. The Government continues tariff relief by exempting specified jute and textile goods from excise duty to the extent the duty exceeds an amount calculated at the prescribed rate identified for each listed tariff entry; certain items are fully exempted at nil rate while others are subject to a capped duty determined by the notified per tonne rate.
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 exemption for specified jute and textile goods, capping duty where prescribed and exempting certain items outright.
The Government continues tariff relief by exempting specified jute and textile goods from excise duty to the extent the duty exceeds an amount calculated at the prescribed rate identified for each listed tariff entry; certain items are fully exempted at nil rate while others are subject to a capped duty determined by the notified per tonne rate.
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