Goods of Chapters 51, 52, 54, 55, 59 and 62
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Excise duty exemption for specified textile goods caps liability at notified rates subject to purchase and manufacturing conditions.
The notification exempts specified textile goods under listed sub headings by limiting excise liability to the rate shown in the Table, while prescribing conditions tied to purchase by registered handloom co operative societies with cheque payment, prior duty payment on mother or base fabrics, and adherence to the procedure under rule 56A for crediting duty on base fabrics.