Exemption for garment manufacturing waste: rags and trimmings cleared by export-oriented units are duty-exempt subject to prescribed waste limits. Rags, trimmings and tailor cuttings arising in the manufacture of readymade garments, when cleared from hundred percent export oriented undertakings, are exempt from duty provided the percentage of such waste does not exceed the limit fixed by the Board; this is effected by inserting a conditional proviso into the existing customs exemption notification under section 25(1) of the Customs Act.
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.
Exemption for garment manufacturing waste: rags and trimmings cleared by export-oriented units are duty-exempt subject to prescribed waste limits.
Rags, trimmings and tailor cuttings arising in the manufacture of readymade garments, when cleared from hundred percent export oriented undertakings, are exempt from duty provided the percentage of such waste does not exceed the limit fixed by the Board; this is effected by inserting a conditional proviso into the existing customs exemption notification under section 25(1) of the Customs Act.
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