Section 11C of CE Act – Cotton Waste – Credit of Duty

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Full Text of the Document

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....rally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Excise Act), on cotton waste falling under Heading No. 52.02 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), cleared by hundred per cent Export Oriented Undertakings and allowed to be sold in India, ....