Excise exemption for cotton fabrics processed without power limited by annual clearance threshold for manufacturers. Notification exempts cotton fabrics in Chapter 52 processed without the aid of power or steam from the whole of the duty of excise and the additional duties under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, subject to a proviso disapplying the exemption where total clearances for home consumption by or on behalf of a manufacturer (or from a factory by or on behalf of manufacturers) in any financial year exceed fifty lakh square metres, and excluding in-factory consumption from that computation.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for cotton fabrics processed without power limited by annual clearance threshold for manufacturers.
Notification exempts cotton fabrics in Chapter 52 processed without the aid of power or steam from the whole of the duty of excise and the additional duties under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, subject to a proviso disapplying the exemption where total clearances for home consumption by or on behalf of a manufacturer (or from a factory by or on behalf of manufacturers) in any financial year exceed fifty lakh square metres, and excluding in-factory consumption from that computation.
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