Export excise rebate expands to include processed textile fabrics under specified tariff headings, changing eligibility under Central Excise rules. Amendments to several Central Excise (Non-Tariff) notifications substitute the reference '55.14 of the Schedule' with wording expanding rebate eligibility to '55.14, or processed textile fabrics of cotton or man-made fibres, falling under heading Nos. 58.01, 58.02, 58.06 (except specified sub-heading), 60.01 or 60.02 (except specified sub-heading), of the Schedule', thereby including those processed textile fabrics for export rebate treatment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export excise rebate expands to include processed textile fabrics under specified tariff headings, changing eligibility under Central Excise rules.
Amendments to several Central Excise (Non-Tariff) notifications substitute the reference "55.14 of the Schedule" with wording expanding rebate eligibility to "55.14, or processed textile fabrics of cotton or man-made fibres, falling under heading Nos. 58.01, 58.02, 58.06 (except specified sub-heading), 60.01 or 60.02 (except specified sub-heading), of the Schedule", thereby including those processed textile fabrics for export rebate treatment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
