Exemption to specified cotton fabrics reduces excise duty for listed tariff sub-headings under existing notification criteria. The notification reduces excise liability on specified cotton fabric tariff sub-headings by allowing duty only up to prescribed reduced rates, the excess being exempted; the Table prescribes that certain sub-headings (5206.20, 5207.20, 5207.90, 5208.19, 5208.22, 5208.29) attract reduced effective duty levels and directs that those rates be read with notifications linking duty to average yarn count and value per square metre.
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Provisions expressly mentioned in the judgment/order text.
Exemption to specified cotton fabrics reduces excise duty for listed tariff sub-headings under existing notification criteria.
The notification reduces excise liability on specified cotton fabric tariff sub-headings by allowing duty only up to prescribed reduced rates, the excess being exempted; the Table prescribes that certain sub-headings (5206.20, 5207.20, 5207.90, 5208.19, 5208.22, 5208.29) attract reduced effective duty levels and directs that those rates be read with notifications linking duty to average yarn count and value per square metre.
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