TaxTMI 
TaxTMI 
Certain clarification regarding excise duty structure on textile and textile articles:
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....he excise duty structure for textile and textile articles announced during and after Budget 2003, announcements. The issues and clarification thereon, are as under,- Issue No.1 : Vide notification Nos. 34 and 35/2003-CE, both dated 30th April, 2003, exemptions have been given to fabrics and readymade garments and clothing accessories, upto specified clearance values. These exemptions are app....
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....ities. In this regard, it is clarified that in such cases, the entire premises having several manufacturers undertaking individual manufacturing activity should not be treated as a single factory. There may not be any physical separation between the different units but the fact that the machines/looms belong to different individuals/legal entities who carry out manufacturing activities unrelated t....
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.... documents relating to purchase of their inputs i.e. yarns or fabrics. Under notification No.25/2003-CE (NT) dated 25.3.2003 as amended by notification No.28/2003-CE (NT) dated 1.4.2003, it has been provided that textile manufacturers fully exempted can endorse, in full, their input documents in favour of any other manufacturer, producer, first or second stage dealer. This facility is also availab....
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....8/2003-CE (NT) dated 1.4.2003) to endorse in full, their purchase documents in favour of a manufacturer, producer or another dealer without obtaining registration. However, in case the quantity purchased under one invoice is to be sold in parts (to different persons), such a trader has to obtain dealer's registration. It has been reported that in certain cases the field formations insist upon brin....