Central Excise exemption limits duty on specified cotton and man made yarns, subject to purchase and manufacturing conditions. Notification exempts specified cotton and man made fibre yarns from excise duty in excess of tabled rates by substituting reduced effective rates or nil duty for particular tariff entries, subject to conditions. Exemptions include nil rates and fixed per kilogram rates, parity with corresponding filament duties, and are conditional where purchase by registered handloom cooperatives or manufacture from already dutiable mother yarn or intended use for sack manufacture or arising as manufacturing waste is required.
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.
Central Excise exemption limits duty on specified cotton and man made yarns, subject to purchase and manufacturing conditions.
Notification exempts specified cotton and man made fibre yarns from excise duty in excess of tabled rates by substituting reduced effective rates or nil duty for particular tariff entries, subject to conditions. Exemptions include nil rates and fixed per kilogram rates, parity with corresponding filament duties, and are conditional where purchase by registered handloom cooperatives or manufacture from already dutiable mother yarn or intended use for sack manufacture or arising as manufacturing waste is required.
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