SCH-04 - Fourth Schedule - Finance Act, 1988

THE FOURTH SCHEDULE (See section 83) PART I In the First Schedule to the Additional Duties of Excise Act,- (1) sub-heading Nos. 5206.10 and 5206.20 and the entries relating thereto shall be omitted; (2) sub-heading Nos. 5206.31, 5206.32, 5206.33, 5206.34, 5206.35 and 5206.36 shall be, renumbered as sub-heading Nos. 5206.11, 5206.12, 5206.13, 5206.14, 5206.15 and 5206.16, respectively. PART II Heading No. Sub-heading No. Description of goods Rate of additional duty (1) (2) (3) (4) In the First Schedule to the Additional Duties of Excise Act,- (1) for heading No. 52.07, the following heading shall be substituted, namely:- 52.07 5207.00 COTTON FABRICS (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 52.09, 52.10 AND 52.11), (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK PROOFING, ORGANDIE PROCESSING OF ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, WITHOUT THE AID OF POWER OR STEAM Fifty per cent. of the duty leviable under sub-heading Nos. 5206.11 to 5206.16 and 5206.91 to 5206.94, as the case may be, depending upon the average count of the yarn in the fabric and the value per square metre of the fabric ; (2) for heading No. 52.08, the following heading shall be substituted, namely:- 52.08 COTTON FABRICS (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 52.09, 52.10, 52.11 AND 52.12), (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK-PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES 5208.10 -Processed without the aid of power or steam Fifty per cent. of the duty leviable under sub-heading Nos. 5206.11 to 5206.16 and 5206.91 to 5206.94, as the case may be, depending upon the average count of the yarn in the fabric and the value per square metre of the fabric -Processed with the aid of power or steam: 5208.21 --Processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms Forty per cent. of the duty leviable under sub-heading Nos. 5206.11 to 5206.16 and 5206.91 to 5206.94, as the case may be, depending upon the average count of the yarn in the fabric and the value per square metre of the fabric 5208.22 --Processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms Nil 5208.29 --Other Duty leviable under sub-heading Nos. 5206.11 to 5206.16 and 5206.91 to 5206. 94, as the case may be, depending upon the average count of the yarn in the fabric and the value per square metre of the fabric . S. RAMAIAH, Secy. to the Govt. of India.