Exemption scope clarification: cotton knitted apparel exempt even if accessories contain non cotton sewing components attached. Amends the central excise exemption by adding an explanation that articles of apparel and clothing accessories of cotton, knitted or crocheted, not containing any other textile material include items made from knitted or crocheted cotton fabrics even if they contain sewing threads, cords, labels, elastic tapes, zip fasteners or similar items of non cotton materials; the explanation operates with retrospective effect as part of the principal notification.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope clarification: cotton knitted apparel exempt even if accessories contain non cotton sewing components attached.
Amends the central excise exemption by adding an explanation that articles of apparel and clothing accessories of cotton, knitted or crocheted, not containing any other textile material include items made from knitted or crocheted cotton fabrics even if they contain sewing threads, cords, labels, elastic tapes, zip fasteners or similar items of non cotton materials; the explanation operates with retrospective effect as part of the principal notification.
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