Exemption rate adjustment: reduced entitlement for specified cotton fabrics under amended central excise notification provision. Amendment to an existing central excise notification replaces the previously stated higher percentage concession with a lower percentage in the Table entry for specified cotton fabrics. The change is made under powers conferred by the Central Excise Rules and operates solely by substituting the textual percentage in the relevant column of the identified serial entry, thereby reducing the concession available under that notification.
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 rate adjustment: reduced entitlement for specified cotton fabrics under amended central excise notification provision.
Amendment to an existing central excise notification replaces the previously stated higher percentage concession with a lower percentage in the Table entry for specified cotton fabrics. The change is made under powers conferred by the Central Excise Rules and operates solely by substituting the textual percentage in the relevant column of the identified serial entry, thereby reducing the concession available under that notification.
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