Effective rates of duty for various fabrics and articles under Chapters 51 to 63 - 27/94 - Central Excise - Tariff

Effective rates of duty for various fabrics and articles under Chapters 51 to 63

Notification No. 27/94-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), 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 Chapters, 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 which is specified in the said Schedule 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	Chapters/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, and falling under Heading No. 51.07	Nil
4.	52.06 to 52.11	Fabrics of cotton	Nil
5.	53.05.	Flax fabrics, -
		(a) not subjected to any process	Nil
		(b) others	10% ad valorem
6.	54.09 to 54.12	Fabrics of man-made filament yarn	Nil
7.	55.08 to 55.12	Fabrics of man-made staple fibres	Nil
8.	59.02	Tyre cord fabric of high tenacity yarn of polyamides, polyesters or viscose rayon	Nil
9.	5903.91	Jute fabrics coated or laminated with preparations of low density polyethylene and made from jute fabrics on which the appropriate duty of excise has already been paid	Nil
10.	5908.00	Unprocessed cotton belting, woven	Nil
11.	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
12.	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
13.	62.02	Shawls and mufflers of wool, made of shoddy yarn	Nil
14.	62.02	All goods	10% ad valorem
15.	63.01	Indian National Flags	Nil
16.	63.01	Strips of jute made from jute fabrics on which the appropriate duty of excise under the said Schedule has already been paid and intended for supply to the Indian Army	Nil
17.	63.01	Blankets made out of shoddy yarn and of a value not exceeding rupees one hundred per square metre	Nil
18.	58.06 or 63.01	Labels and badges	Nil
19.	63.01	All goods	10% ad valorem