SCH-04 - Fourth Schedule - Finance (No. 2) Act, 1980

THE FOURTH SCHEDULE (See section 48) Item No. Description of goods Rate of duty (1) (2) (3) In the First Schedule to the Additional Duties of Excise Act, (i) in Item No. 19, (a) for sub-item I, the following sub-item shall be substituted, namely : - I. Cotton fabrics, other than (i) embroidery in the piece, in strips or in motifs, (ii) fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials and (iii) fabrics covered partially or fully with textile flocks or with preparations containing textile flocks (a) cotton fabrics, not subjected to any process. Five per cent. ad valorem. (b) cotton fabrics, subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, rubberising, shrink-proofing, organdie processing or any other process or any two or more of these processes. Five per cent. ad valorem. ; (b) after sub-item III, the following sub-item shall be inserted, namely : IV Cotton fabrics covered partially or fully with textile flocks or with preparations containing textile flocks such as flock printed fabrics and flock coated fabrics. The duty for the time being leviable on the base fabrics, if not already paid. ; (ii) in Item No. 22, (a) for sub-item (1), the following sub-item shall be substituted, namely: (1) Man-made fabrics, other than (i) embroidery in piece, in strips or in motifs, (ii) fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials and (iii) fabrics covered partially or fully with textile flocks or with preparations containing textile flocks (a) man-made fabrics, not subjected to any process. Seven and a half per cent. ad valorem plus rupees two per square metre. (b) man-made fabrics, subjected to the process of bleaching, dyeing. printing, shrink-proofing, tendering, heat-setting, crease resistant processing or any other process or any two or more of these processes. Seven and a half per cent. ad valorem plus rupees two per square metre. ; (b) after sub-item (3), the following sub-item shall be inserted, namely :- (4) Fabrics covered partially or fully with textile flocks or with preparations containing textile flocks such as flock printed fabrics and flock coated fabrics. The duty for the time being leviable on the base fabrics, if not already paid.