Excise exemption for cotton fabrics processed without power allows duty relief for home clearances subject to aggregate quantity limits. Exempts cotton fabrics in Chapter 52 processed without the aid of power or steam and cleared for home consumption from excise duty and additional duty, subject to specified aggregate quantity limits differentiated for screen-printed fabrics and other processing, with combined manufacturer- and factory-level ceilings; intra-factory use is excluded, steam-based colour fixation is treated as non-steam processing, and prior clearances under the superseded notification are to be included in computing the limits.
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.
Excise exemption for cotton fabrics processed without power allows duty relief for home clearances subject to aggregate quantity limits.
Exempts cotton fabrics in Chapter 52 processed without the aid of power or steam and cleared for home consumption from excise duty and additional duty, subject to specified aggregate quantity limits differentiated for screen-printed fabrics and other processing, with combined manufacturer- and factory-level ceilings; intra-factory use is excluded, steam-based colour fixation is treated as non-steam processing, and prior clearances under the superseded notification are to be included in computing the limits.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
