Excise exemption for resin bonded bamboo mats removes central excise duty where mats meet the specified resin bonded hand woven definition. Exemption from excise duty is granted for resin bonded bamboo mats falling under Chapter 44; the Government exempts such mats from the whole of the duty leviable under the Tariff Schedule. The notification defines resin bonded bamboo mats as mats produced by compressing two or more plies of only hand woven bamboo mats with the aid of resins.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for resin bonded bamboo mats removes central excise duty where mats meet the specified resin bonded hand woven definition.
Exemption from excise duty is granted for resin bonded bamboo mats falling under Chapter 44; the Government exempts such mats from the whole of the duty leviable under the Tariff Schedule. The notification defines resin bonded bamboo mats as mats produced by compressing two or more plies of only hand woven bamboo mats with the aid of resins.
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