Exemption from excise duty on specified textile and clothing articles, subject to reduced rates and manufacturing conditions. Notification limits excise liability for specified textile and clothing articles to the reduced rates stated in the Table for each tariff heading or sub heading, subject to conditions such as manufacture without aid of power, production in the finished state (or merely needing separation by cutting dividing threads), manufacture on specified machines, and deeming market purchased jute fabrics as having paid appropriate duty.
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 from excise duty on specified textile and clothing articles, subject to reduced rates and manufacturing conditions.
Notification limits excise liability for specified textile and clothing articles to the reduced rates stated in the Table for each tariff heading or sub heading, subject to conditions such as manufacture without aid of power, production in the finished state (or merely needing separation by cutting dividing threads), manufacture on specified machines, and deeming market purchased jute fabrics as having paid appropriate duty.
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