Excise exemption for specified fabrics adjusts additional duty to fixed per-area rates based on fabric width and weight. Exemption caps the Additional Duties of Excise on specified textile fabrics under tariff headings 54.09, 54.12, 55.08, 55.11 and 55.12 by specifying per-square-metre duty rates. Fabrics are categorized by width, and for widths not more than 100 centimetres by weight per square metre, with each category subject to its prescribed per-area duty cap limiting the additional duty payable.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for specified fabrics adjusts additional duty to fixed per-area rates based on fabric width and weight.
Exemption caps the Additional Duties of Excise on specified textile fabrics under tariff headings 54.09, 54.12, 55.08, 55.11 and 55.12 by specifying per-square-metre duty rates. Fabrics are categorized by width, and for widths not more than 100 centimetres by weight per square metre, with each category subject to its prescribed per-area duty cap limiting the additional duty payable.
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