Exemption for first clearances: duty relief for unbranded readymade garments subject to aggregate value caps and record keeping. Exempts first clearances for home consumption of unbranded readymade garments and clothing accessories under chapters 61 and 62 from excise duty up to an aggregate value of thirty lakh rupees in a financial year, subject to an overall aggregate cap of forty lakh rupees per manufacturer or factory and a requirement to pay duty on the exempted amount within thirty days if the cap is exceeded.
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Provisions expressly mentioned in the judgment/order text.
Exemption for first clearances: duty relief for unbranded readymade garments subject to aggregate value caps and record keeping.
Exempts first clearances for home consumption of unbranded readymade garments and clothing accessories under chapters 61 and 62 from excise duty up to an aggregate value of thirty lakh rupees in a financial year, subject to an overall aggregate cap of forty lakh rupees per manufacturer or factory and a requirement to pay duty on the exempted amount within thirty days if the cap is exceeded.
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