Excise exemption for hand-made carpets removes applied excise duty, including items finished with limited machine use. An exemption relieves hand-made carpets within Chapter 57 of the Central Excise Tariff from the whole of excise duty specified in the Schedule, under the authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944, and expressly covers carpets that used machines only for pre weaving or post weaving finishing; the notification supersedes an earlier notification on the same subject.
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 hand-made carpets removes applied excise duty, including items finished with limited machine use.
An exemption relieves hand-made carpets within Chapter 57 of the Central Excise Tariff from the whole of excise duty specified in the Schedule, under the authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944, and expressly covers carpets that used machines only for pre weaving or post weaving finishing; the notification supersedes an earlier notification on the same subject.
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