Exemption scope narrowed: embroidered man-made fabrics now specifically referenced, replacing broader man-made fabrics in excise notification. The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 223/82-C.E. by substituting the phrase describing exempted goods in the opening paragraph: replacing the broad reference to man-made fabrics with a specific reference to embroidered man-made fabrics falling under the designated tariff sub-heading in the Schedule to the Central Excise Tariff Act, thereby narrowing and clarifying the category of fabrics eligible for the exemption.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope narrowed: embroidered man-made fabrics now specifically referenced, replacing broader man-made fabrics in excise notification.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 223/82-C.E. by substituting the phrase describing exempted goods in the opening paragraph: replacing the broad reference to man-made fabrics with a specific reference to embroidered man-made fabrics falling under the designated tariff sub-heading in the Schedule to the Central Excise Tariff Act, thereby narrowing and clarifying the category of fabrics eligible for the exemption.
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