Excise concession for processed textile finishes: Nil duty for pleated, embossed and dew drop fabrics where duty already paid. Amendment adds two tariff entries exempting from excise duty pleated or embossed fabrics and fabrics subjected to the dew-drop process when manufactured from processed fabrics on which the appropriate excise duty has already been paid, recording Nil in the duty columns and inserting these entries after S.No.51 of the principal notification.
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Provisions expressly mentioned in the judgment/order text.
Excise concession for processed textile finishes: Nil duty for pleated, embossed and dew drop fabrics where duty already paid.
Amendment adds two tariff entries exempting from excise duty pleated or embossed fabrics and fabrics subjected to the dew-drop process when manufactured from processed fabrics on which the appropriate excise duty has already been paid, recording Nil in the duty columns and inserting these entries after S.No.51 of the principal notification.
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