Excise exemption for printing frames: factory-used frames in textile printing are relieved from excise duty. The rule exempts printing frames under Heading No. 84.42 from the whole of the duty of excise specified in the tariff schedule when such frames are used within the factory of production in the printing of textile fabrics, thereby relieving these inputs from excise levy for factory use in textile printing.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for printing frames: factory-used frames in textile printing are relieved from excise duty.
The rule exempts printing frames under Heading No. 84.42 from the whole of the duty of excise specified in the tariff schedule when such frames are used within the factory of production in the printing of textile fabrics, thereby relieving these inputs from excise levy for factory use in textile printing.
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