Excise duty exemption for specified fabrics: reduced additional duty rates and conditional per unit levies apply under the tariff schedule. This notification exempts goods under specified tariff sub headings from Additional Duties of Excise to the extent that duty exceeding the Table's specified rates is relieved, and prescribes a schedule of reduced duty rates, per square metre levies and hybrid charges for listed fabric categories. Specific conditions modify applicability, including a shoddy yarn requirement for some fabrics, value based distinctions for certain cotton fabrics, and provisions adding per unit charges or duty on base fabrics where applicable.
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: reduced additional duty rates and conditional per unit levies apply under the tariff schedule.
This notification exempts goods under specified tariff sub headings from Additional Duties of Excise to the extent that duty exceeding the Table's specified rates is relieved, and prescribes a schedule of reduced duty rates, per square metre levies and hybrid charges for listed fabric categories. Specific conditions modify applicability, including a shoddy yarn requirement for some fabrics, value based distinctions for certain cotton fabrics, and provisions adding per unit charges or duty on base fabrics where applicable.
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