Excise duty relief for cotton fabrics processed without power reduces payable duty relative to standard tariff, based on yarn count. The Central Government exempts cotton fabrics processed without the aid of power or steam by limiting excise liability to a reduced rate relative to the standard tariff; the payable duty is calculated by reference to the duty under the relevant tariff heading read with standing notifications and varies according to average yarn count and value per square metre of the fabric.
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 relief for cotton fabrics processed without power reduces payable duty relative to standard tariff, based on yarn count.
The Central Government exempts cotton fabrics processed without the aid of power or steam by limiting excise liability to a reduced rate relative to the standard tariff; the payable duty is calculated by reference to the duty under the relevant tariff heading read with standing notifications and varies according to average yarn count and value per square metre of the fabric.
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