Additional duty exemption for specified yarns and fabrics with conditional compliance for textile processing and certification. Exemption from additional duty of excise is granted for specified yarns and fabrics listed in the Schedule to the Central Excise Tariff Act, 1985, subject to conditions in the notification. Exempt categories include chindies, narrow-width cuttings, khadi, poly vastra, fabrics for textile processing, silk, hosiery and certain knitted tubular fabrics. Many exemptions require compliance with the Chapter X procedure of the Central Excise Rules, 1944 for out-of-factory use and relevant certification by the Khadi and Village Industries Commission where indicated.
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Provisions expressly mentioned in the judgment/order text.
Additional duty exemption for specified yarns and fabrics with conditional compliance for textile processing and certification.
Exemption from additional duty of excise is granted for specified yarns and fabrics listed in the Schedule to the Central Excise Tariff Act, 1985, subject to conditions in the notification. Exempt categories include chindies, narrow-width cuttings, khadi, poly vastra, fabrics for textile processing, silk, hosiery and certain knitted tubular fabrics. Many exemptions require compliance with the Chapter X procedure of the Central Excise Rules, 1944 for out-of-factory use and relevant certification by the Khadi and Village Industries Commission where indicated.
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