Exemption for woollen fabrics: calendering and steam pressing qualify fabrics for excise duty relief, subject to factory restrictions. The notification exempts woven fabrics of wool from the whole of excise duty when subjected to the specified processes of calendering with plain rollers and blowing (steam pressing), subject to the condition that the exemption does not apply where the same factory subjects the fabrics to any other process in addition to the listed processes; it also supersedes an earlier notification and is issued under rule-making powers within the Central Excise framework.
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.
Exemption for woollen fabrics: calendering and steam pressing qualify fabrics for excise duty relief, subject to factory restrictions.
The notification exempts woven fabrics of wool from the whole of excise duty when subjected to the specified processes of calendering with plain rollers and blowing (steam pressing), subject to the condition that the exemption does not apply where the same factory subjects the fabrics to any other process in addition to the listed processes; it also supersedes an earlier notification and is issued under rule-making powers within the Central Excise framework.
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