Additional duty exemption caps excise liability for specified cellulosic and nylon fabrics based on material and weight bands. Notification limits additional duty on fabrics under headings 54.09 and 55.08 by exempting them from any amount of additional duty that exceeds specified rates. It sets two material-based categories (cellulosic-origin fabrics and nylon filament yarn fabrics), each split into two weight-per-square-metre bands, and prescribes a maximum additional-duty amount applicable to each band, thereby capping excise liability for those specified fabrics.
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 caps excise liability for specified cellulosic and nylon fabrics based on material and weight bands.
Notification limits additional duty on fabrics under headings 54.09 and 55.08 by exempting them from any amount of additional duty that exceeds specified rates. It sets two material-based categories (cellulosic-origin fabrics and nylon filament yarn fabrics), each split into two weight-per-square-metre bands, and prescribes a maximum additional-duty amount applicable to each band, thereby capping excise liability for those specified fabrics.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
