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        Central Excise

        Polyester fibre - 348/86 - Central Excise - Tariff

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        Tariff amendment adds an additional chapter to exempted chapters under Central Excise notification, expanding textile exemption scope. The Central Government amends an earlier notification to substitute the proviso wording so that the exempted tariff chapters now include Chapter 39 along with Chapters 54 and 55, thereby extending the proviso's treatment to goods classified under Chapter 39.
                          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.

                                Tariff amendment adds an additional chapter to exempted chapters under Central Excise notification, expanding textile exemption scope.

                                The Central Government amends an earlier notification to substitute the proviso wording so that the exempted tariff chapters now include Chapter 39 along with Chapters 54 and 55, thereby extending the proviso's treatment to goods classified under Chapter 39.


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