Excise duty exemption for specified jute goods, subject to a condition requiring predominant jute content in the product. Exemption from excise duty is accorded for specified jute products including blankets, felt, mats, carpets and bleached, dyed or printed jute fabrics as specified in the Central Excise Tariff Act, removing the whole of the duty leviable thereon; however, the exemption is inapplicable where the goods do not meet the prescribed jute fibre or yarn content threshold by weight.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for specified jute goods, subject to a condition requiring predominant jute content in the product.
Exemption from excise duty is accorded for specified jute products including blankets, felt, mats, carpets and bleached, dyed or printed jute fabrics as specified in the Central Excise Tariff Act, removing the whole of the duty leviable thereon; however, the exemption is inapplicable where the goods do not meet the prescribed jute fibre or yarn content threshold by weight.
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