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Exemption to stone, plaster etc.
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Excise duty cap for stone and plaster goods limits levy to a prescribed ad valorem rate, reducing excess duty.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, exempts goods falling under sub heading No. 6807.00 of the Central Excise Tariff Schedule from so much of the excise duty as is in excess of the amount calculated at the prescribed ad valorem rate.
Exemption to footwear
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Excise exemption for footwear limits duty to a capped ad valorem rate, excluding plastic-soled or plastic-upper items.
Exempts footwear under the tariff classification from excise duty in excess of a capped ad valorem rate, thereby limiting the duty payable to the specified ad valorem amount. The exemption does not apply to footwear with outer soles or uppers made of or visibly coated or covered externally with plastics; 'plastics' for this purpose includes any material visibly coated or covered externally with plastics.
Exemption from duty to certain specified goods of Chapter 62 & 63
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Exemption from excise duty on specified textile and clothing articles, subject to reduced rates and manufacturing conditions.
Notification limits excise liability for specified textile and clothing articles to the reduced rates stated in the Table for each tariff heading or sub heading, subject to conditions such as manufacture without aid of power, production in the finished state (or merely needing separation by cutting dividing threads), manufacture on specified machines, and deeming market purchased jute fabrics as having paid appropriate duty.
Exemption from additional duty to certain specified goods of Chapter 59
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Exemption from additional excise duty limits levies on specified Chapter 59 goods to prescribed per area rates plus base fabric duty.
Exemption limits additional excise duty on certain Chapter 59 goods to specified per square metre amounts and disapplies any additional duty in excess of those amounts; the specified per area charge is payable plus any duty leviable on base fabrics if not already paid.
Exemption to Certain specified goods of Chapter 59
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Excise exemption for specified Chapter 59 textile goods with concessional rates subject to duty on base fabric and compliance conditions.
Notification under rule 8(1) exempts specified Chapter 59 goods by applying lower or nil excise rates, listing tariff headings and descriptions and prescribing concessional rates per item. Concessions are subject to conditions including prior payment or accounting of duty on base fabrics under Chapters 52, 54 or 55, size or monthly quantity limits for damaged or sub standard fabrics, and compliance with prescribed procedural rules for manufacturers regarding duty paid on base fabrics.
Exemption to specified goods of Chapter 56
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Excise duty exemption for specified textile goods limited to given rates, subject to non-powered manufacture and duty-paid yarn conditions.
The Central Government exempts specified Chapter 56 goods from that portion of excise duty exceeding the rate specified in the Table, subject to conditions. Listed goods include twine, cordage, rope and cables, fishing nets, and yarn-based articles. Exemptions apply when goods are made without the aid of power or when made from yarn on which appropriate excise or additional customs duty has already been paid; yarn purchased from the market is deemed duty-paid.
Exemption from additional duty to man-made fabrics
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Exemption from additional duty on specified man made fabrics limits excise levies and provides nil duty for handloom cooperative processing.
Notification exempts specified man made fabric tariff sub headings from additional excise duty under the Additional Duties of Excise Act, limiting duty to specified rates tied to referenced tariff headings and valuation notifications, and providing nil additional duty where fabrics are processed by registered handloom cooperative factories or government approved handloom development organisations.
Exemption to certain specified man-made fabrics
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Exemption to specified man-made fabrics limits additional excise duty via reduced rates based on value per square metre bands under the tariff schedule.
Exemption relieves specified man-made fabrics under listed tariff headings from Additional Duties of Excise to the extent that duty in excess of the prescribed reduced rates is exempted. The notification establishes a value per square metre classification with discrete value bands and corresponding reduced rates or ad valorem rates, thereby capping additional excise liability to the rate specified in the annexed Table and defining applicability by Schedule heading.
Exemption to texturised viscose filament yarn if made from duty pai yarn
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Exemption for textured viscose filament yarn: duty waived where duty paid on non-textured input yarn used in manufacture.
Exemption from excise duty on textured viscose filament yarn is granted where the excise duty or applicable additional duty has already been paid on the non-textured viscose filament yarn used in its manufacture, creating a conditional manufacturing exemption tied to prior duty payment on the input yarn.
Exemption to certain specified cotton fabrics from additional duty
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Exemption for specified cotton fabrics from additional excise duty, prescribing reduced rates based on yarn count and fabric value.
The notification exercises powers under rule 8(1) of the Central Excise Rules, 1944 read with sub section (3) of section 3 of the Additional Duties of Excise Act, 1957 to exempt specified cotton fabrics from a portion of the additional duty by prescribing chargeable rates for listed tariff sub headings, with application and calculation linked to average yarn count and value per square metre as per any notifications in force.
Exemption to certain specified cotton fabrics
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Excise exemption for specified cotton fabrics reduces additional duty based on yarn count and value per square metre.
Notification exempts specified cotton fabrics from that portion of additional excise duty in excess of reduced rates, applying by tariff heading and by product criteria: average yarn count and value per square metre. The Table sets tiered bands of value per square metre and prescribes for each band either a specific nominal duty per square metre or an ad valorem percentage as the reduced duty benchmark.
Exemption to specified cotton fabrics
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Exemption to specified cotton fabrics reduces excise duty for listed tariff sub-headings under existing notification criteria.
The notification reduces excise liability on specified cotton fabric tariff sub-headings by allowing duty only up to prescribed reduced rates, the excess being exempted; the Table prescribes that certain sub-headings (5206.20, 5207.20, 5207.90, 5208.19, 5208.22, 5208.29) attract reduced effective duty levels and directs that those rates be read with notifications linking duty to average yarn count and value per square metre.
Exemption to certain specified cotton fabrics
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Excise duty exemption for specified cotton fabrics limits duty to prescribed per square metre rates or nil for higher-value items.
Exempts specified cotton fabrics from excise duty above amounts calculated at prescribed per square metre rates, pursuant to sub rule (1) of rule 8, Central Excise Rules, 1944 and the Schedule to the Central Excise Tariff Act, 1985. The annexed Table lists tariff headings and divides goods by yarn count and value per square metre bands, prescribing nominal per square metre charges for lower and mid value fabrics and declaring nil excise liability for fabrics exceeding certain value thresholds.
Exemption to Cotton fabrics processed without the aid of power
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Excise exemption for cotton fabrics processed without power limited by annual clearance threshold for manufacturers.
Notification exempts cotton fabrics in Chapter 52 processed without the aid of power or steam from the whole of the duty of excise and the additional duties under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, subject to a proviso disapplying the exemption where total clearances for home consumption by or on behalf of a manufacturer (or from a factory by or on behalf of manufacturers) in any financial year exceed fifty lakh square metres, and excluding in-factory consumption from that computation.
Exemption to specified varieties of cotton yarn man-made fibres
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Central Excise exemption limits duty on specified cotton and man made yarns, subject to purchase and manufacturing conditions.
Notification exempts specified cotton and man made fibre yarns from excise duty in excess of tabled rates by substituting reduced effective rates or nil duty for particular tariff entries, subject to conditions. Exemptions include nil rates and fixed per kilogram rates, parity with corresponding filament duties, and are conditional where purchase by registered handloom cooperatives or manufacture from already dutiable mother yarn or intended use for sack manufacture or arising as manufacturing waste is required.
Exemption to certain specified vegetables textile fibres
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Excise exemption for specified vegetable textile fibres waives duty, subject to factory consumption condition for jute.
The notification grants a complete excise duty exemption for specified vegetable textile fibres in Chapter 53, listing Flax fibre, Ramie fibre and Jute fibre; Flax and Ramie carry no conditions, while the exemption for Jute is conditional upon its consumption within the factory of production for the manufacture of jute products.
Exemption to woven fabrics of wool made from shoddy yarn
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Excise exemption for shoddy-wool woven fabrics restricted by composition and a prescribed value ceiling limit.
Exemption removes excise and additional duties for specified tariff sub headings covering woven fabrics of wool made of shoddy yarn, provided the fabrics either contain no worsted yarn or are made of shoddy yarn and the value of such fabrics does not exceed the prescribed per square metre ceiling.
Exemption to wool and animal hair
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Excise exemption for specified wool and animal hair removes whole excise duty on listed tariff sub headings.
A Excise exemption under sub rule (1) of rule 8 of the Central Excise Rules, 1944 exempts specified wool and animal-hair goods from the whole duty of excise by reference to listed tariff sub headings in the Schedule to the Central Excise Tariff Act, 1985, covering scoured wool, carded wool, carded and combed wool (including fragments and wool tops), mohair top, and mohair yarn.
Exemption to converted paper and paperboard
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Excise exemption for converted paper: duty waived where base paper duty is paid and in factory pulp production is absent.
Converted paper and paperboard under Chapter 48 are exempt from the specified excise duty when produced from base paper or base paperboard on which the appropriate excise duty or additional customs duty has been paid, provided the base material was not produced from pulp within the same factory; certain product types are expressly excluded; market-purchased base paper is deemed to have paid the requisite duty.
Exemption to specified wood and articles of wood
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Excise exemption for specified wood products: nil or reduced duty applies based on classification, use, and production conditions.
The notification exempts specified wood goods from excise duty in excess of stated rates, granting nil duty for several categories (including wood wool, sleepers, certain sawn wood, veneers and articles of wood) and conditional nil exemptions where goods are used within the factory for manufacture of other wood articles or paper, or where no power-aided process is ordinarily used; ad valorem rates apply to particle/fibre boards and certain plywood, with a reduced rate for tea-chest plywood meeting relevant standards or directly supplied to tea factories.

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