SCH-05 - Fifth Schedule - Finance (No. 2) Act, 1991

THE FIFTH SCHEDULE (See section 123) PART I In the First Schedule to the Additional Duties of Excise Act,- (1) sub-heading No. 1701.20 and the entries relating thereto shall be omitted; (2) in sub-heading Nos. 2404.31 and 2404.39, for the entry in column (4), the entry Rs. 2.50 per thousand shall be substituted. 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, (a) for heading Nos. 54.10 and 54.11 and the entries relating thereto, the following shall be substituted, namely:- 54.10 5410.00 FABRICS OF MAN-MADE FILAMENT YARN (INCLUDING FABRICS OBTAINED FROM MATERIALS OF HEADING NOS. 54.06 AND 54.07 BUT EXCLUDING FABRICS COVERED UNDER HEADING NO. 54.12).- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, WITHOUT THE AID OF POWER OR STEAM 20% plus Rs. 5 per square metre 54.11 5411.00 FABRICS OF MAN-MADE FILAMENT YARN (INCLUDING FABRICS OBTAINED FROM MATERIALS OF HEADING NOS. 54.06 AND 54.07 BUT EXCLUDING FABRICS COVERED UNDER HEADING NO. 54.12),- (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES 20% plus Rs. 5 per square metre ; (b) for heading Nos. 55.09 and 55.10 and the entries relating thereto, the following shall be substituted, namely:- 55.09 5509.00 FABRICS OF MAN-MADE STAPLE FIBRES (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 55.11 AND 55.12),- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, WITHOUT THE AID OF POWER OR STEAM 20% plus Rs. 5 per square metre 55.10 5510.00 FABRICS OF MAN-MADE STAPLE FIBRES (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 55.11 AND 55.12). (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES 20% plus Rs. 5 per square metre . K. L. MOHANPURIA, Additional Secretary to the Govt. of India.