Effective rate cap on additional excise duty for knitted or crocheted man-made fabrics limits duty liability to a prescribed rate. Notification limits additional excise duty on knitted or crochetted fabrics of man made textile materials under sub heading 6001.12 by exempting any duty in excess of the amount calculable at the prescribed effective rate per square metre, thereby capping liability under the Additional Duties of Excise (Goods of Special Importance) Act for goods classified at that tariff entry.
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.
Effective rate cap on additional excise duty for knitted or crocheted man-made fabrics limits duty liability to a prescribed rate.
Notification limits additional excise duty on knitted or crochetted fabrics of man made textile materials under sub heading 6001.12 by exempting any duty in excess of the amount calculable at the prescribed effective rate per square metre, thereby capping liability under the Additional Duties of Excise (Goods of Special Importance) Act for goods classified at that tariff entry.
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