Excise exemption for specified Chapter 59 textile goods with concessional rates subject to duty on base fabric and compliance conditions. Notification under rule 8(1) exempts specified Chapter 59 goods by applying lower or nil excise rates, listing tariff headings and descriptions and prescribing concessional rates per item. Concessions are subject to conditions including prior payment or accounting of duty on base fabrics under Chapters 52, 54 or 55, size or monthly quantity limits for damaged or sub standard fabrics, and compliance with prescribed procedural rules for manufacturers regarding duty paid on base fabrics.
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 specified Chapter 59 textile goods with concessional rates subject to duty on base fabric and compliance conditions.
Notification under rule 8(1) exempts specified Chapter 59 goods by applying lower or nil excise rates, listing tariff headings and descriptions and prescribing concessional rates per item. Concessions are subject to conditions including prior payment or accounting of duty on base fabrics under Chapters 52, 54 or 55, size or monthly quantity limits for damaged or sub standard fabrics, and compliance with prescribed procedural rules for manufacturers regarding duty paid on base fabrics.
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