Processed Textiles Fabrics - Duty on Production Capacity Basis - Manufacturer Need not be Exclusively but Primarily Engaged in Processing - 039/98 - Central Excise - Tariff
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Processed textiles duty eligibility now requires manufacturers to be primarily engaged in processing, not exclusively so. Amendment replaces the term exclusively with primarily in Explanation II of the principal notification governing duty on processed textile fabrics assessed on a production-capacity basis, so that a manufacturer need only be primarily, rather than exclusively, engaged in processing to qualify for that assessment treatment.
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.
Processed textiles duty eligibility now requires manufacturers to be primarily engaged in processing, not exclusively so.
Amendment replaces the term exclusively with primarily in Explanation II of the principal notification governing duty on processed textile fabrics assessed on a production-capacity basis, so that a manufacturer need only be primarily, rather than exclusively, engaged in processing to qualify for that assessment treatment.
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