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of <h1>India exempts pure cotton goods from excise duty over 6% under Notification No. 7/2012; rescinded in 2017.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 7/2012-Central Excise on March 17, 2012, under the Central Excise Act, 1944. This notification exempts certain cotton goods from excise duty exceeding 6%, as specified in the First Schedule to the Central Excise Tariff Act, 1985. The goods covered include items from Chapters 52 to 63, provided they are made entirely of cotton and do not contain other textile materials. This notification was later rescinded by Notification No. 9/2017-Central Excise, effective July 1, 2017.
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