Exemption for controlled cloth removes excise duties where fabrics meet textile control definitions and price limits. Exemption exempts controlled cloth under headings 52.06 or 52.09 from the whole of excise duty and additional duties under the 1957 Act, subject to a proviso that such cloth are not supplied by the manufacturing factory to any industrial concern or, if so supplied, the industrial concern certifies exclusive use for wearable purposes; 'controlled cloth' is defined by the Textile Commissioner under the Textiles (Control) Order, 1986 with specified maximum ex-factory prices.
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.
Exemption for controlled cloth removes excise duties where fabrics meet textile control definitions and price limits.
Exemption exempts controlled cloth under headings 52.06 or 52.09 from the whole of excise duty and additional duties under the 1957 Act, subject to a proviso that such cloth are not supplied by the manufacturing factory to any industrial concern or, if so supplied, the industrial concern certifies exclusive use for wearable purposes; "controlled cloth" is defined by the Textile Commissioner under the Textiles (Control) Order, 1986 with specified maximum ex-factory prices.
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