https://www.taxtmi.com/caselaws?id=174033 The proviso to Section 5A(1) of the Textiles Committee Act was confined to a narrow exemption for textiles actually manufactured from handloom or powerloom, and could not be extended to silk readymade garments merely because their raw material had originated from such sources; the cess therefore remained applicable. Levy of cess under the Act was not impermissible double taxation alongside customs duty, because customs duty arose on import while the cess arose on manufacture, and the statute expressly contemplated additional levy. A person who gets textiles manufactured through agents, contractors or hired labour falls within "manufacturer" for Section 5A, so manufacturer-exporters are covered by the cess. en-us Wed, 09 Apr 1997 00:00:00 +0530 Mon, 28 Sep 2015 15:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174033 The proviso to Section 5A(1) of the Textiles Committee Act was confined to a narrow exemption for textiles actually manufactured from handloom or powerloom, and could not be extended to silk readymade garments merely because their raw material had originated from such sources; the cess therefore remained applicable. Levy of cess under the Act was not impermissible double taxation alongside customs duty, because customs duty arose on import while the cess arose on manufacture, and the statute expressly contemplated additional levy. A person who gets textiles manufactured through agents, contractors or hired labour falls within "manufacturer" for Section 5A, so manufacturer-exporters are covered by the cess. Case-Laws Customs Wed, 09 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174033