Cotton fabrics - Dyed woven fabrics - Exemption from payment of basic and additional duty of excise - 66/97 - Central Excise - Tariff

Cotton fabrics - Dyed woven fabrics - Exemption from payment of basic and additional duty of excise

Notification No. 66/97-C.E.

Dated 12-11-1997

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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts dyed woven fabrics falling under sub-heading No. 5207.22 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under the said Schedule and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 :

Provided that the factory in which such fabrics are manufactured -

(1) registers itself with the jurisdictional Assistant Commissioner of Central Excise;

(2) does not have plant and machinery of a value exceeding Rupees five thousand;

(3) does not have facility for weaving, bleaching, mercerising or printing of fabrics; and

(4) does not have a total power capacity exceeding 1/2 H.P.