Exemption for embroidery limits additional excise duty to that on base fabrics, preventing excess charges. Embroidery under sub-heading No. 5805.13 is exempt from Additional Duties of Excise to the extent that duty exceeds the amount calculated at the rate leviable on the base fabrics, provided such excess has not already been paid; the exemption is granted under rule 8(1) of the Central Excise Rules, 1944 read with section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957.
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Provisions expressly mentioned in the judgment/order text.
Exemption for embroidery limits additional excise duty to that on base fabrics, preventing excess charges.
Embroidery under sub-heading No. 5805.13 is exempt from Additional Duties of Excise to the extent that duty exceeds the amount calculated at the rate leviable on the base fabrics, provided such excess has not already been paid; the exemption is granted under rule 8(1) of the Central Excise Rules, 1944 read with section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957.
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