Effective rates of additional duty on various fabrics of Chapters 52 to 60 - 33/94 - Central Excise - Tariff

Effective rates of additional duty on various fabrics of Chapters 52 to 60

Notification No. 33/94-C.E.

Dated 1-3-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt 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 goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter, heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as is specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the second mentioned Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

TABLE

S. No.	Chapter/heading Nos./sub-heading Nos.	Description of goods			Rate
(1)	(2)	(3)			(4)
1.	52.06 and 52.08	Cotton Fabrics not containing Polyester and whose value per square metre -
		(i) does not exceed rupees twenty-five (ii) exceeds rupees twenty-five			5% ad valorem
					10% ad valorem
2.	52.06, 52.08, 52.09, 52.10,	Fabrics whose value per square metre -			10% ad valorem
	52.11, 54.09, 54.11, 54.12,	(i) does not exceed rupees one hundred			20% ad valorem
	55.08, 55.10, 55.11 and 55.12	(ii) exceeds rupees one hundred
3.	52.08	Cotton Fabrics 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 Heading No. 52.06 of the said Schedule read with any notification for the time being in force
4.	6001.12	Knitted or crocheted Fabrics of man-made textile materials whose value per square metre -
		(i) does not exceed rupees ten (ii) exceeds rupees ten but does not exceed rupees twenty five			5 % ad valorem
					10% ad valorem.