Effective rate of duty for goods of Chapter 50 to 63 - 029/2004 - Central Excise - Tariff

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Superseded vide Notification No. 7 /2012-Central Excise, dated 17/03/2012 - Effective rate of duty for certain goods falling under under Chapter 52 to 63

Effective rate of duty for goods of Chapter 50 to 63

Notification No. 29/2004-CE

Dated 09/07/2004

G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below, and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table,

Explanation - For the purposes of this notification, the rates specified in columns (4) of the said Table are ad valorem rates, unless otherwise specified.

^[8]Table

S.No.	Chapter or heading No. or sub-heading No. or tariff item	Description of goods	Rate
(1)	(2)	(3)	(4)
1	5204 to 5212	All goods of cotton, not containing any other textile material	¹⁰[5%]
2	5404	All goods (other than nylon monofilament yarn of 210 deniers or in the multiples thereof, with tolerance of 6 per cent.)	⁹[10%]
3	54	All filament yarns procured from outside and subjected to any process by a manufacturer who does not have the facilities in his factory (including plant and equipment) for the manufacture of filament yarns of Chapter 54. *Explanation.-* For the purpose of this exemption, 'manufacture of yarns' means manufacture of filaments of organic polymers produced by ,- (a) polymerization of organic monomers, such as, polyamides, polyesters, polyurethenes, or polyvinyl derivatives; or (b) chemical transformation of natural organic polymers (cellulose, casein, proteins or algae), such as, viscose rayon, cellulose acetate, cupro or alginates.	⁹[10%]
4	56 (except 5601 10 00)	All goods of cotton, not containing any other textile material	¹⁰[5%]
5	57	All goods of cotton, not containing any other textile material	¹⁰[5%]
6	58 (except 5804 30 00, 5805 and 5807)	All goods of cotton, not containing any other textile material	¹⁰[5%]
7	59	All goods of cotton, not containing any other textile material	¹⁰[5%]
8	60	All goods of cotton, not containing any other textile material	¹⁰[5%]
¹¹[9.	61,62 and 63(except 6309 00 00 and 6310)	All goods of cotton, not containing any other textile material, other than those bearing a brand name or sold under a brand name. *Explanation*- For removal of doubts, it is hereby clarified that „goods of cotton, not containing any other textile material‟, shall include goods made from fabrics of cotton, not containing any other textile material, even if they contain sewing threads, cords, labels, elastic tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton.	5%]

[F. No. 334/ 3 /2004-TRU]

(a. s. Karki)

Under Secretary to the Government of India

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Notes:

Has been inserted vide Notification No. 10/2005 dated 1/3/2005

Has been substituted vide Notification No. 14/2006 dated 1/3/2006 before it was substituted vide Notification No. 17/2005 dated 2/5/2005

Has been substituted vide Notification No. 14/2006 dated 1/3/2006

For the figures "5305 90 10", the words and figures "Ramie or China grass falling under 5305 00 90" has been substituted vide Notification No. 48/2006 dated 30/12/2006

Has been substituted vide Notification No. 12/2007 dated 1/3/2007

For the entry "8%", the entry "4%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008

For the entry "4%", the entry "Nil" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008

Table substituted vide notification no. 11/2009 CE dated 7/7/2009, earlier it was read as, Table

S.No.	Chapter or heading No. or sub-heading No.	Description of goods	Rate under the First Schedule
(1)	(2)	(3)	(4)
1	³[50040090, 50050021, 50050022, 50060031, 50060032, 50060033 and 50060039]	All goods	⁶[4%]
2	³[5105 to 5113]	All goods	⁶[4%]
3	³[5204 to 5212]	All goods- (i) of cotton, not containing any other textile material (ii) others	⁷[Nil] ⁶[4%]
4	³[53 (except 5301, 5303, ⁴[Ramie or China grass falling under 5305 00 90], 5307, 53081010 and 53081090)]	All goods	⁶[4%]
5	³[5401, 5404, 54050000, 5407 and 5408]	⁵[All goods (other than, nylon monofilament yarn of 210 deniers or in the multiples thereof, with tolerance of 6 per cent.; or nylon fish net fabrics)]	⁶[4%]
¹[5A	54	All filament yarns procured from outside and subjected to any process by a manufacturer who does not have the facilities in his factory (including plant and equipment) for the manufacture of filament yarns of chapter 54. Explanation.- For the purpose of this exemption, 'manufacture of yarns' means manufacture of filaments of organic polymers produced by ,- (a) polymerization of organic monomers, such as, polyamides, polyesters, polyurethenes, or polyvinyl derivatives; or (b) chemical transformation of natural organic polymers (cellulose, casein, proteins or algae), such as, viscose rayon, cellulose acetate, cupro or alginates.]	⁶[4%]
6	³[5508 to 5516]	All goods	⁶[4%]
7	⁵[56 (except 5601 10 00, 5607 50 10, 5608 11 10 and 5608 11 90)	All goods, other than of jute or other textile bast fibres of heading 5303- (i) of cotton, not containing any other textile material (ii) others (except cigarette filter rods falling under tariff item 5601 22 00)	⁷[Nil] ⁶[4%]]
8	³[57]	All goods - (i) of cotton, not containing any other textile material (ii) others	⁷[Nil] ⁶[4%]
9	³[58 (except 5804 30 00, 5805 and 5807)]	All goods - (i) of cotton, not containing any other textile material;	⁷[Nil]
9	³[58 (except 5804 30 00, 5805 and 5807)]	(ii) others	⁶[4%]
² [10.	59	All goods- (i) of cotton, not containing any other textile material	⁷[Nil]
² [10.	59	(ii) others (except tyre cord fabric of high tenacity yarn of nylon of denierage above 840, falling under tariff item 59021010 or 5902 10 90)	⁶[4%]]
11	60	All goods - (i) of cotton, not containing any other textile material;	⁷[Nil]
11	60	(ii) others	⁶[4%]
³[12	61, 62 and 63 (except 6309 00 00 and 6310) (except 6307.10)	All goods - (i) of cotton, not containing any other textile material;	⁷[Nil]
³[12	61, 62 and 63 (except 6309 00 00 and 6310) (except 6307.10)	(ii) others. Explanation- (1) For the removal of doubts, it is hereby clarified that 'goods of cotton, not containing any other textile material', shall include goods made from fabrics of cotton, not containing .any other textile material, even if they contain sewing threads, cords, labels, elastics tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton	⁶[4%]]

For the entry 8%, the entry 10% substituted vide notification no. 6/2010 CE dated 27/2/2010

10.

Substituted vide notification no. 11/2011 CE dated 1-3-2011, before it was read as, “4%”

11.

Substituted vide notification no. 11/2011 CE dated 1-3-2011, before it was read as,

61, 62, 63 (except 6309 00 00 and 6310)

All goods of cotton, not containing any other textile material

Explanation.- For the removal of doubts, it is hereby clarified that 'goods of cotton, not containing any other textile material', shall include goods made from fabrics of cotton, not containing any other textile material, even if they contain sewing threads, cords, labels, elastics tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton