Excise exemption for specified yarns and fabrics subject to procedural compliance and certification conditions under central excise rules. The Central Government exempts specified yarns and fabrics from the whole of excise duty under section 3 of the Central Excise and Salt Act, 1944, subject to conditions in the Table including compliance with Chapter X procedures for goods used outside the factory, certification by an officer authorised by the Khadi and Village Industries Commission for Khadi and Poly Vastra, processing by authorised bodies where required, use of cotton waste for certain yarns, pre paid duty on polyester film for metallic yarn, dimensional and quality limits for trimmings and chindies, and officer satisfaction for hosiery intended for garment manufacture.
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 exemption for specified yarns and fabrics subject to procedural compliance and certification conditions under central excise rules.
The Central Government exempts specified yarns and fabrics from the whole of excise duty under section 3 of the Central Excise and Salt Act, 1944, subject to conditions in the Table including compliance with Chapter X procedures for goods used outside the factory, certification by an officer authorised by the Khadi and Village Industries Commission for Khadi and Poly Vastra, processing by authorised bodies where required, use of cotton waste for certain yarns, pre paid duty on polyester film for metallic yarn, dimensional and quality limits for trimmings and chindies, and officer satisfaction for hosiery intended for garment manufacture.
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