Exemption to specified goods of chapters 50 to 63 - 030/2004 - Central Excise - Tariff

Recinded vide Notification No. 9/2017-Central Excise Dated 30th June, 2017 w.e.f. 1st day of July, 2017.

Exemption to specified goods of chapters 50 to 63

Notification No. 30/2004-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) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 07/2003-Central Excise dated the 1st March 2003, published in the Gazette of India vide number G.S.R. 137 (E), dated 1st March 2003, 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 whole of the duty of excise leviable thereon under the said Central Excise Act:

⁸[Provided that the said excisable goods are manufactured from inputs on which appropriate duty of excise leviable under the First Schedule to the Central Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid and no credit of such excise duty or additional duty of customs on inputs has been taken by the manufacturer of such goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004.]-

⁹[Explanation.- For the purposes of this notification, appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.]

Table

S.No.	Chapter or heading No. or sub-heading No.	Description of goods
(1)	(2)	(3)
1	5004 to 5007	All goods
2	5105 to 5113	All goods
3	5204 to 5212	All goods
4	53 (except 5301, 5303, Ramie or China grass falling under 5305 00 90, 5307, 5308 10 10 and 5308 10 90)	All goods
5	5401, 5404, 5405 00 00, 5407 and 5408	All goods
6	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.
1[7	5402 11 10, 5402 19, 5402 44 00, 5402 45 00, 5402 48 00, 5402 49 00, 5402 51 00, 11[ 5402 53 00, 5402 61 00, 5402 63 00 ] and 5406 00 10	The following goods, namely,- (a) Nylon Filament yarn of 210 deniers or in the multiples thereof with tolerance of 6 per cent.; (b) Polypropylene multifilament yarn of 210 deniers with tolerance of 6 per cent.]
8	5505	All goods, except such goods which arises during the course of manufacture of filament yarns, monofilaments, filament tows or staple fibres or manufacture of textured yarn (including draw twisted and draw wound yarn) of heading Nos. 5402, 5403, 5406, 5501, 5502, 5503 or 5504. Explanation.- For the purposes of this exemption, "manufacture of filament yarns, monofilaments, filament tows or staple fibres" means manufacture of filaments or staple fibres of organic polymers produced by processes, either: (a) by polymerization of organic monomers, such as polyamides, polyesters, polyurethanes, or polyvinyl derivatives; or (b) by chemical transformation of natural organic polymers (for example cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.
9	5508 to 5516	All goods
10	5506, 5507	Staple fibres procured from outside and subjected to carding, combing or any other process required for spinning, by a manufacturer who does not have the facilities in his factory (including plant and equipment) for producing goods of heading Nos. 5501, 5502, 5503 and 5504.
210A	5506 or 5507	Synthetic filament tow or artificial filament tow procured from outside and subjected to "tow-to-top" process, required for spinning by a manufacturer who does not have the facilities in his factory (including plant and equipment) for producing goods of heading Nos. 5501 and 5502.]
1[11	56 12[***]	All goods, other than of jute or other textile bast fibres of heading 5303.]
5[12	57	All goods other than,- (i) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations; (ii) Carpets and other textile floor coverings, knotted, woven, tufted or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and (iii) Other carpets and other textile floor coverings of coconut fibres(coir) or jute, whether or not made up. Explanation.- For the purpose of chapter 57 the term “machines’ shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns.]
13	58 (except 5804 30 00, 5805 and 5807)	All goods
6[14	59 (except 590610 00)	All goods.]
15	60	All goods
15A	3006 10	All goods of knitted or crocheted fabrics
4[16	61,62 and 63 (except Laminated Jute Bags falling under 6305, 6309 00 00 and 6310)	10[All goods other than those bearing a brand name or sold under a brand name and having a retail sale price (RSP) of ₹ 1000 and above.]

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

(G. S. Karki)
Under Secretary to the Government of India

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Notes :

	As amended by notification no. 10/2005 dated 1-3-2005 and notification No. 15/2006 dated 1-3-2006 and 48/2006 CE dated 30-12-2006 and
1.	Has been substituted vide Notification No. 13/2007 CE dated 1/3/2007
2.	Inserted vide notification no. 12/2009 CE dated 7/7/2009
3.	Substituted vide Notification No. 12/2011-CE, dated 1-3-2011. Before substitution for the figures “2002”,
4.	Substituted vide Notification No. 12/2011-CE, dated 1-3-2011. Further substituted vide Notification no. 30/2011 CE dated 24-3-2011, (as corrected vide corrigendum dated 20-4-2011) before it was read as, [16 61, 62 and 63 (except 6309 00 00 and 6310) All goods, other than those bearing a brand name or sold under a brand name”]
5.	Substituted vide Notification no. 30/2011 CE dated 24-3-2011, before it was read as, 12 57 All goods
6.	Substituted vide Notification no. 30/2011 CE dated 24-3-2011, before it was read as, 14 59 All goods
7.	Substituted vide Notification no. 11/2013-CE, 1/3/2013, before it was read as, “All goods other than those bearing a brand name or sold under a brand name.”
8.	Substituted vide Not. 34/2015 - Dated 17-7-2015, before it was read as, "Provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty on inputs has been taken under the provisions of the CENVAT Credit Rules, 3[2004], "
9.	Inserted vide Not. 37/2015 - Dated 21-7-2015
10.	Substituted vide Not. 15/2016 - Dated 1-3-2016. before it was read as, "7[All goods.]]"
11.	Substituted  vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: " 5402 59 10, 5402 61 00, 5402 69 30 "
12.	Omitted  vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: " (except 5601 10 00) "