Excise duty exemption for specified fabrics; duty levels adjusted upward where polyester fibre is present under the additional duties framework. The Central Government exempts fabrics under Heading 54.09 from additional excise duty to the extent that the duty exceeds the amounts specified in the notification's table, prescribing differentiated duty rates for the relevant sub-headings and imposing higher charges where the fabrics contain polyester fibre; each exemption is conditional on the polyester-content criterion set out opposite the relevant tariff entry.
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 duty exemption for specified fabrics; duty levels adjusted upward where polyester fibre is present under the additional duties framework.
The Central Government exempts fabrics under Heading 54.09 from additional excise duty to the extent that the duty exceeds the amounts specified in the notification's table, prescribing differentiated duty rates for the relevant sub-headings and imposing higher charges where the fabrics contain polyester fibre; each exemption is conditional on the polyester-content criterion set out opposite the relevant tariff entry.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
