Additional duty exemption for fents and rags of man-made fabrics limits excess duty and restricts aggregate clearances. Exemption grants that fents and rags of man-made fabrics under specified tariff headings are relieved from additional excise duty to the extent the duty does not exceed a capped ad valorem rate, subject to an aggregate annual clearance limit by manufacturers. The notification defines fents and rags by precise dimensional criteria, excludes certain items such as towels, and confines coverage to bona fide cut-pieces, damaged pieces and pieces arising during normal manufacturing, processing, packing or sampling.
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.
Additional duty exemption for fents and rags of man-made fabrics limits excess duty and restricts aggregate clearances.
Exemption grants that fents and rags of man-made fabrics under specified tariff headings are relieved from additional excise duty to the extent the duty does not exceed a capped ad valorem rate, subject to an aggregate annual clearance limit by manufacturers. The notification defines fents and rags by precise dimensional criteria, excludes certain items such as towels, and confines coverage to bona fide cut-pieces, damaged pieces and pieces arising during normal manufacturing, processing, packing or sampling.
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