https://www.taxtmi.com/article/detailed?id=17681 Textile cess under Section 5A of the Textiles Committee Act, 1960 is a duty of excise on textiles and textile machinery manufactured in India, at a rate fixed by the Central Government in the Official Gazette and capped at one per cent ad valorem. Because the Act does not define manufacture, the term is understood in its ordinary sense; the definition in the Central Excise Act, 1944 cannot be automatically imported without reference or incorporation. Bleaching, dyeing and similar processing of existing fabrics supplied by handloom or power-loom units to an independent job worker is ancillary to textile manufacture, rather than manufacture of textiles at the processing unit. Such processing does not change the fabrics' status as products of those industries or remove their exemption from textile cess. en-us Mon, 02 Nov 2026 08:34:12 +0530 Mon, 02 Nov 2026 08:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17681 Textile cess under Section 5A of the Textiles Committee Act, 1960 is a duty of excise on textiles and textile machinery manufactured in India, at a rate fixed by the Central Government in the Official Gazette and capped at one per cent ad valorem. Because the Act does not define manufacture, the term is understood in its ordinary sense; the definition in the Central Excise Act, 1944 cannot be automatically imported without reference or incorporation. Bleaching, dyeing and similar processing of existing fabrics supplied by handloom or power-loom units to an independent job worker is ancillary to textile manufacture, rather than manufacture of textiles at the processing unit. Such processing does not change the fabrics' status as products of those industries or remove their exemption from textile cess. Articles Other Topics Mon, 02 Nov 2026 08:34:12 +0530 https://www.taxtmi.com/article/detailed?id=17681