Excise exemption for handloom woollen fabric when processed by approved independent processors, removing duty liability. Woollen fabrics woven on handlooms under specified tariff sub-headings are exempt from all excise and additional duties when processed by an independent processor approved by the Government of India on the recommendation of the Development Commissioner for Handlooms, under powers conferred by the Central Excise Rules and the Additional Duties of Excise (Goods of Special Importance) Act.
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 exemption for handloom woollen fabric when processed by approved independent processors, removing duty liability.
Woollen fabrics woven on handlooms under specified tariff sub-headings are exempt from all excise and additional duties when processed by an independent processor approved by the Government of India on the recommendation of the Development Commissioner for Handlooms, under powers conferred by the Central Excise Rules and the Additional Duties of Excise (Goods of Special Importance) Act.
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