Excise exemption for handloom apparel requires Textiles Committee certification, invoice declaration, labelling and annual audit. Exemption for apparel made of handloom fabrics requires at clearance a Textiles Committee certificate identifying the distinctive profile, an invoice declaration that the goods are made from handloom fabrics and covered by the certificate, and an affixed label declaring handloom origin. The Commissioner shall authorize an audit team including a Central Excise officer and a Textiles Committee officer to audit records, sample test and verify compliance annually. Woven fabrics receiving calendaring or decatising on job-work basis qualify for exemption only where the job-worker lacks other processing facilities and no CENVAT credit has been taken, with value defined as the job-work charges.