Excise duty relief for man-made fabrics reduces additional duty rates for specified tariff sub-headings, subject to cooperative processing conditions. Notification fixes reduced additional-duty ceilings for specified man-made fabric tariff sub-headings by reference to duties leviable on particular yarn and fabric sub-headings, with the reduced ceiling linked to average yarn count and value per square metre; fabrics processed by factories owned by registered handloom co-operative societies or government-approved handloom development organisations are accorded nil additional duty where specified.
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 relief for man-made fabrics reduces additional duty rates for specified tariff sub-headings, subject to cooperative processing conditions.
Notification fixes reduced additional-duty ceilings for specified man-made fabric tariff sub-headings by reference to duties leviable on particular yarn and fabric sub-headings, with the reduced ceiling linked to average yarn count and value per square metre; fabrics processed by factories owned by registered handloom co-operative societies or government-approved handloom development organisations are accorded nil additional duty where specified.
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