Excise duty cap for recycled polyester fibre permits limited liability and requires manufacture from specified waste materials. Exemption applies to polyester fibre manufactured in India by recycling wastes under Chapters 54 or 55, limiting excise liability to an amount calculated at a fixed rate per kilogram and making recycling from specified wastes a precondition. Any duty levied is apportioned between the Central Excises and Salt Act and the Additional Duties of Excise (Textiles and Textile Articles) Act in a specified ratio, and the notification is limited to a stated expiry date.
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 cap for recycled polyester fibre permits limited liability and requires manufacture from specified waste materials.
Exemption applies to polyester fibre manufactured in India by recycling wastes under Chapters 54 or 55, limiting excise liability to an amount calculated at a fixed rate per kilogram and making recycling from specified wastes a precondition. Any duty levied is apportioned between the Central Excises and Salt Act and the Additional Duties of Excise (Textiles and Textile Articles) Act in a specified ratio, and the notification is limited to a stated expiry date.
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