Excise rebate amendment updates rebate basis and substitutes tables for processed textile fabrics, redefining duty reference to manufacturing month. Amendment notification under rule 12, Central Excise Rules, 1944 effects amendments from 1 April 2000 to specified CE(NT) notifications: it substitutes revised Tables and tariff-heading text, omits certain clauses, and amends the Explanation defining D to mean the rate of excise duty per chamber in the month in which processed textile fabrics were manufactured in the processing factory. The substituted Tables set a monthly average rate of rebate per square metre for specified processed textile fabrics, subject to stated maximums and conditioned on the duty paid per chamber and option for re-determination of duty.
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.
Excise rebate amendment updates rebate basis and substitutes tables for processed textile fabrics, redefining duty reference to manufacturing month.
Amendment notification under rule 12, Central Excise Rules, 1944 effects amendments from 1 April 2000 to specified CE(NT) notifications: it substitutes revised Tables and tariff-heading text, omits certain clauses, and amends the Explanation defining D to mean the rate of excise duty per chamber in the month in which processed textile fabrics were manufactured in the processing factory. The substituted Tables set a monthly average rate of rebate per square metre for specified processed textile fabrics, subject to stated maximums and conditioned on the duty paid per chamber and option for re-determination of duty.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.