Effective rates of excise duty on nylon mono-filament yarn of specified denierages when used in the manufacture of fish nets - 077/88 - Central Excise - Tariff
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Excise duty cap on nylon monofilament yarn: effective duty limited to a capped per-kilogram rate when for fish-net manufacture. The notification exempts nylon mono-filament yarn of specified denierages, under the relevant tariff subheading, from so much of excise duty as exceeds the amount calculated at the rate of rupees four per kilogram when proved to the satisfaction of an officer not below the rank of Assistant Collector of Central Excise to be meant for use in the manufacture or repair of fishing nets.
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 cap on nylon monofilament yarn: effective duty limited to a capped per-kilogram rate when for fish-net manufacture.
The notification exempts nylon mono-filament yarn of specified denierages, under the relevant tariff subheading, from so much of excise duty as exceeds the amount calculated at the rate of rupees four per kilogram when proved to the satisfaction of an officer not below the rank of Assistant Collector of Central Excise to be meant for use in the manufacture or repair of fishing nets.
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