Repealed or not in force · As amended up to 2026-08
18. When certificate granted, yarns to be exempt from duty.
19. Repayment of duties paid in case of yarns exported to foreign ports.
20. Repayment of duties in case of certain cotton fabrics exported to foreign ports.
21. When such refunds may be granted.
18. When any certificate has been granted under section 17, the quantity and particulars of the yarn stated therein shall be specified as so shipped in the return made under section 7 for any month not later than that in which the yarn was shipped, and the said goods
Grant of certificate when dutiable yarn is to be exported to foreign port.
When certificate granted, yarns to be exempt from duty.
196 Cotton Duties. [ACT XVII
(Part I.—Excise.—Sections 19-21.)
goods shall be deducted in the assessment and collection of duty.
Source: India Code