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<h1>Excise duty cap on processed textile fabrics limits aggregate recoverable duty under specified conditions and apportionment rules.</h1> Caps the aggregate excise and additional excise duty on specified processed textile fabrics at the ad valorem rates listed in the Table and exempts duty in excess of those rates subject to tabulated conditions. Applicability hinges on the duty paid status of upstream textile yarns or fabrics and, where specified, the non availment of CENVAT credit; special treatments govern independent processors, handloom processing, composite mills, valuation for job work, apportionment between basic and additional duty for certain entries, and temporal reduced duty relief with a prescribed apportionment during that period.
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