Yarns - Exemption and effective rate of duty for specified yarns - Amendment to Notification 4/97-C.E. - 19/97 - Central Excise - Tariff

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Yarns - Exemption and effective rate of duty for specified yarns - Amendment to Notification 4/97-C.E.

Notification No. 19/97-C.E.

Dated 11-4-1997

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/97-Central Excise, dated the 1st March, 1997, namely :-

In the said notification, -

(a) in the Table, for S. Nos. 115 and 116 and the entries relating thereto, the following shall be substituted, namely :-

(1)	(2)	(3)	(4)	(5)
"115.	51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49, 5509.19, 5509.22, 5509.32, 5509.42 or 5510.12	Multiple (folded) or cabled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn	Nil	15A
116.	51.06, 51.07, 5205.11, 5206.11, 5509.11, 5509.21, 5509.31, 5509.41 or 5510.11	Single yarn (dyed, printed, bleached or mercerised) manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn	Nil	15B
116A.	5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49	Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or texturised yarn	Rs. 6 per kg.	15C
116B.	5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49	Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or texturised yarn	Nil	15D";

(b) in the Annexure, after Condition No. 15 and entries relating thereto, the following Condition Nos. and entries shall be inserted, namely :-

Condition No.	Conditions
"15A.	If, -
	(i) for use in the manufacture of fabrics;
	(ii) manufactured out of yarn falling under Chapter 51, 52, 54 or 55 of the said Schedule (whether or not the yarn, from which the multiple (folded) or cabled yarn is manufactured, is dyed, printed, bleached or mercerised);
	(iii) no process of dyeing, printing, bleaching or, as the case may be, mercerising is carried out on the said multiple (folded) or cabled yarn in the said factory; and
	(iv) the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid on the yarn from which the multiple (folded) or cabled yarn is manufactured.
15B.	If manufactured out of yarn falling within Chapter 51, 52 or 55 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid.
15C.	If, -
	(i) manufactured, -
		(a) out of yarn falling under Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the
		additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid;
		(b) with the aid of power or steam; and
	(ii) if no credit under Rule 57A or 57Q of the Central Excise Rules, 1944 has been availed.
15D.	If,-
	(i) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam; and
	(ii) manufactured out of yarn falling under Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid."