NTF. NO. 18/2008-CE(N.T.), DT. 27/03/2008
- Document type
- Notification
- Reference no.
- JJ
- Dated
- Category
- Non-Tariff
Regarding excise duty on Chaddar and Terry Towels
Regarding excise duty on Chaddar and Terry Towels
| Description of Intermediate Goods | Description of Final Products | Period |
| 1 | 2 | 3 |
| Yarn subjected to doubling, winding, warping, bleaching, dyeing, pirn winding or similar other processes and classifiable under Chapter 52, 54 and 55. | Chaddar | 1st April 2003 to 8th July 2004 |
| Terry Towels |
2. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the duty of excise leviable on such goods as described in column 1 of the table above, but for the said practice, shall not be required to be paid for the period detailed in column 3 above, in respect of such goods on which the said duty of excise was not being levied during the aforesaid period in accordance with the said practice.
Provided that the benefit under this notification shall be available only if the final products namely Chaddars or Terry Towels have been cleared availing the exemption under notification number 8/2003-CE dated 1st March, 2003 or 36/2003-CE dated 30th April, 2003 as amended by 47/2003-CE dated 17thMay 2003, as the case may be.
Provided further that the benefit under this notification shall not be admissible unless the unit claiming benefit in terms of this notification reverse the input credit, if any, taken in respect of inputs used in manufacture of such goods.
[F. No. 63/01/04-CX.1]
(Ashima Bansal)
Under Secretary to the Government of India