Excise exemption for rubberised textile fabrics conditioned on weight limit and predominance of rubber in composition. The Central Government exempts rubberised textile fabrics falling under the Central Excise Tariff from all excise duties under the Central Excises and Salt Act and the Additional Duties of Excise Act, subject to eligibility limited to fabrics meeting specified maximum surface weight and where rubber predominates by weight, the exemption being issued by statutory notification under the Central Excise Rules and the Additional Duties of Excise Act.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for rubberised textile fabrics conditioned on weight limit and predominance of rubber in composition.
The Central Government exempts rubberised textile fabrics falling under the Central Excise Tariff from all excise duties under the Central Excises and Salt Act and the Additional Duties of Excise Act, subject to eligibility limited to fabrics meeting specified maximum surface weight and where rubber predominates by weight, the exemption being issued by statutory notification under the Central Excise Rules and the Additional Duties of Excise Act.
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