Exemption to various fabrics under Chapters 51 to 60 from additional duty - 28/94 - Central Excise - Tariff

Exemption to various fabrics under Chapters 51 to 60 from additional duty

Notification No. 28/94-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 No. or sub-heading No. 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.	5107.39	Woven fabrics of wool processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms	Nil
2.	5107.39, 5107.41, 5107.49, 5107.91 and 5107.99	Woven fabrics of wool not containing any worsted yarn or woven fabrics of wool made of shoddy yarn and the value of such fabrics does not exceed rupees one hundred per square metre	Nil
3.	51.07	Processed woollen fabrics when used within the factory in which they have been produced for the manufacture of woollen fabrics, subjected to any further processing, falling under Heading No. 51.07	Nil
4.	52	Processed cotton fabrics when used within the factory in which they have been produced for the manufacture of cotton fabrics, subjected to any further processing, falling under the said Chapter	Nil
5.	52	Cotton fabrics intended for use in the manufacture of cotton absorbent lint	Nil
6.	52	Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, hand spun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission	Nil
7.	52 and 55	Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra	Nil
8.	52.06, 52.07, 52.08, 52.09, 52.10 and 52.11	Cotton fabrics processed without the aid of power or steam	Nil
9.	54 or 55	Processed man-made fabrics when used within the factory in which they have been produced for the manufacture of man-made fabrics, subjected to any further processing, falling under the said Chapters	Nil
10.	52.08	Cotton fabrics processed by a factory owned by a registered handloom cooperative society or any organisation set up or approved by the Government for the purpose of development of handlooms	Nil
11.	54.10 and 55.09	Fabrics processed with or without the use of machines	Nil
12.	54.11 and 55.10	Fabrics processed without the aid of power or steam	Nil
13.	54.11 and 55.10	Fabrics processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Cooperative Society approved by Government of India for the development of Handlooms	Nil
14.	54.12	Fabrics processed by a factory owned by a registered handloom cooperative society or any organisation set up or approved by the Government of India for the purpose of development of handlooms	Nil
15.	55.11 and 55.12	Fabrics woven on Handlooms and processed by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, in this behalf by Government of India on the recommendation of the Development Commissioner for Handlooms	Nil
16.	55	Synthetic Fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule subject to the condition that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon is not availed of	Nil
17.	55	Synthetic Fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule subject to the condition that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed rupees one hundred per square metre and the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed if the said fabrics are processed elsewhere than in the factory of production	Nil
18.	59.02	Processed tyre cord fabrics manufactured from unprocessed tyre cord fabrics on which additional duty of excise leviable under the said Act, has been paid	Nil
19.	6001.11	Hosiery which is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise, to be intended to be used in the making of hosiery garments and the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed in respect of such fabrics used elsewhere than in the factory of production	Nil
20.	6001.11	Hosiery, that is to say, knitted fabrics, tubular or otherwise, in which single or a set of single or double yarn traverses continuously throughout the fabrics as a result of passing through all the needles of a circular or flat weft knitting machine	Nil

Explanation. - For the purposes of this notification, cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics shall be deemed to have been processed without the aid of steam.