Excise duty exemption for specified textile, twine, nets and jute goods where length, width or prior duty payment conditions apply. The Central Government exempts specified goods under Chapters 56, 59 and 63 from excise duty in excess of the rates stated in the notification's Table, listing affected headings, reduced or nil rates and conditions. Entries cover damaged or sub-standard plastic-impregnated textile fabrics (limited length), twine/cordage/rope and cables (nil rate if yarn has prior duty paid), fishing nets (nil rate), cotton belting (nil rate if width limit observed), jute bags (nil rate if jute fabric deemed duty-paid), and finished made-up textile articles (nil rate when produced on weftpile knitting machines). Market purchase of jute fabric or yarn is deemed to satisfy prior duty payment conditions.
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 textile, twine, nets and jute goods where length, width or prior duty payment conditions apply.
The Central Government exempts specified goods under Chapters 56, 59 and 63 from excise duty in excess of the rates stated in the notification's Table, listing affected headings, reduced or nil rates and conditions. Entries cover damaged or sub-standard plastic-impregnated textile fabrics (limited length), twine/cordage/rope and cables (nil rate if yarn has prior duty paid), fishing nets (nil rate), cotton belting (nil rate if width limit observed), jute bags (nil rate if jute fabric deemed duty-paid), and finished made-up textile articles (nil rate when produced on weftpile knitting machines). Market purchase of jute fabric or yarn is deemed to satisfy prior duty payment conditions.
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