Exemption for nylon filament yarn permits reduced excise duty when used in approved low price nylon cotton blended saree manufacture. Exemption removes excise duty in excess of a specified per kilogram rate on nylon filament yarn (sub heading 5402.11) when used to manufacture low price nylon cotton blended sarees under a programme approved by the Textile Commissioner and a senior Ministry official; the manufacturer must produce evidence to the Assistant Collector and obtain a post use certificate from the Textile Commissioner. The relief also applies to yarn in fents, rags and chindies up to an aggregate limit of eight percent of total clearances of such sarees, with prescribed length based definitions for those remnants.
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.
Exemption for nylon filament yarn permits reduced excise duty when used in approved low price nylon cotton blended saree manufacture.
Exemption removes excise duty in excess of a specified per kilogram rate on nylon filament yarn (sub heading 5402.11) when used to manufacture low price nylon cotton blended sarees under a programme approved by the Textile Commissioner and a senior Ministry official; the manufacturer must produce evidence to the Assistant Collector and obtain a post use certificate from the Textile Commissioner. The relief also applies to yarn in fents, rags and chindies up to an aggregate limit of eight percent of total clearances of such sarees, with prescribed length based definitions for those remnants.
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