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    <title>Seeks to prescribe effective rates of duty on textile articles</title>
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    <description>Exempts specified textile goods from so much of excise duty as exceeds reduced rates listed in the Table and, for certain entries, wholly exempts special duty; rates in columns (4) and (5) are ad valorem unless otherwise stated. Eligibility is defined by tariff headings and product descriptions, with conditionality based on absence of processing by power or steam, manufacture or processing by designated handloom/khadi/prison/charitable entities, production of authorised certificates at clearance, compositional thresholds for blended fibres, and restrictions where CENVAT credit has been availed.</description>
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