Effective rates of duty for various textile films and yarns under Chapters 51 to 56 - 26/94 - Central Excise - Tariff

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Effective rates of duty for various textile films and yarns under Chapters 51 to 56

Notification No. 26/94-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), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 31/93-Central Excises, dated the 28th February, 1993, 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 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.	Chapter/head-ing No./sub-heading No.	Description of goods	Rate
(1)	(2)	(3)	(4)
1.	5102.90	Mohair Top	Nil
2.	52.03	Yarn, including sewing thread, not containing synthetic staple fibres, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil
3.	52.03	Yarn, including sewing thread, not containing synthetic staple fibres supplied in plain (straight) reel hanks, whether single or multiple fold	Nil
4.	52.03	Cotton yarn sent outside the factory of production for conversion into hank yarn in plain (straight) reel hanks, whether single or multiple fold, under rule 96E of the Central Excise Rules, 1944	Nil
5.	52.03	Yarn, including sewing thread, not containing synthetic staple fibres	5% ad valorem
6.	5301.31	Flax yarn, not containing or containing not more than one-sixth by weight of synthetic staple fibre	5% ad valorem
7.	5303.31	Ramie yarn, not containing any synthetic staple fibre	5% ad valorem
8.	53.04	Sisal and manila fibre and yarn, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil
9.	53	Jute fibre consumed within the factory in which it is produced for the manufacture of jute products	Nil
10.	53	Jute yarn supplied in plain (straight) reel hanks whether single or multiple fold	Nil
11.	53.06	Jute pack sheets when used for the purpose of packing jute consignments in the factory of production for export, if the Assistant Collector of Central Excise is satisfied that such jute consignments are actually exported	Nil
12.	54.02 or 54.03	Nylon filament yarn or polypropylene multi filament yarn of 210 deniers with tolerance of 4 per cent	Nil
13.	54.02 and 54.03	Nylon filament yarn above 750 deniers	20% ad valorem
14.	54.02 and 54.03	Nylon filament yarn not above 750 deniers	30% ad valorem
15.	54.02 and 54.03	Polyester filament yarn	60% ad valorem
16.	54.02	Nylon Filament Yarn of denierage 400 and above and of tenacity exceeding 6.5 grams per denier	20% ad valorem
17.	54.02	Polyester Filament Yarn of denierage above 750 and of tenacity exceeding 6.5 grams per denier	30% ad valorem
18.	54.02 and 54.03	Polypropylene filament yarn and poly butylenes terephthalate yarn	30% ad valorem
19.	54.02 and 54.03	Synthetic filament yarn and sewing thread, other than of polyamides, polyester, polypro-pylene and polybutylene terephthalate, -
		below 750 deniers (i)	50% ad valorem
		750 deniers and above (ii)	20% ad valorem
20.	54.04 and 54.05	Artificial filament yarn and sewing thread, including artificial monofilament of less than 60 deniers, not textured, -
		below 350 deniers (i)	15% ad valorem
		350 deniers and above (ii)	10% ad valorem
21.	5406.11 and 5406.12	Monofilament of High-density polyethylene or Polypropylene	30% ad valorem
22.	5406.19	Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 and 1680, with tolerance of 4 per cent	Nil
23.	5406.19	Polyester monofilament yarn of denierage 2000 and above and used in the manufacture of slide fasteners and parts thereof, falling under heading No. 96.07 of the said Schedule	30% ad valorem
24.	5406.19	Synthetic monofilament	Duty for the time being leviable on corresponding synthetic filament yarn of heading No. 54.02 read with any notification for the time being in force
25.	54.07	Artificial monofilament	Duty for the time being leviable on corresponding artificial fila-ment yarn of heading No. 54.04 read with any notification for the time being in force
26.	5501.20	Tows of polyesters consumed within the factory of production in the manufacture of polyester staple fibre	Nil
27.	5503.12	Waste of polypropylene fibre	60% ad valorem or Rs. 6.00 per kilogram, whichever is less
28.	5503.19	Waste of acrylic staple fibre and tow	Rs. 2.00 per kilogram
29.	5503.19	Waste of polyester staple fibre and tow	60% ad valorem or Rs. 6.00 per kilogram, whichever is less
30.	55.05	Yarn, including sewing thread, of artificial staple fibre, not containing synthetic staple fibres and in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil
31.	55.05	Yarn, including sewing thread, of artificial staple fibre, not containing synthetic staple fibres supplied in plain (straight) reel hanks, whether single or multiple fold	Nil
32.	52, 54 and 55	Yarn, double or multifold including cabled yarn manufactured out of yarn falling under Chapter 52, 54 or 55 of the said Schedule and imported under the Duty Exemption Scheme of the Export and Import Policy, 1st April 1992 - 31st March 1997	Nil
33.	56.04 and 56.06	Covered rubber thread and covered spandex yarn	Nil
34.	5605.10	Metallised yarn of man-made filaments	60% ad valorem
35.	5605.10	Man-made metallic yarn in the manufacture of which polyester film or metallised polyester film on which the appropriate duty of excise under the Central Excises and Salt Act, 1944 (1 of 1944), or as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has already been paid, is used.	Nil
36.	5607.19	Jute Twine when used for the purpose of packing jute consignments in the factory of production for export, if the Assistant Collector of Central Excise is satisfied that such jute consignments are actually exported.	Nil
37.	52.03	Yarn, including sewing thread, not containing synthetic staple fibres, supplied in cross reel hanks, whether single or multiple fold, purchased by a registered Apex Handloom Cooperative Society, the National Handloom Development Corporation, or a State Government Handloom Development Corporation, and payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account,
		(a) of counts not exceeding 25	Nil
		(b) of counts exceeding 25	3% ad valorem
38.	54.02	Polypropylene multifilament yarn purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account	20% ad valorem
39.	54.04	Viscose filament yarn purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and payment for which is made by cheque drawn by such Cooperative Society or Corporation, as the case may be, on its own bank account	5% ad valorem
40.	55.05	Yarn, including sewing thread, of artificial staple fibre, not containing synthetic staple fibres supplied in cross reel hanks, whether single or multiple fold, and purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, -
		(a) of counts not exceeding 25	Nil
		(b) of counts exceeding 25	10% ad valorem
41.	5204.21, 5504.21, 5504.22 and 5506.21	Yarn, including sewing thread, purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account.	Nil

Provided that in respect of the goods specified against S. No. 32 of the Table, the exemption contained herein shall be applicable only if it is proved to the satisfaction of the Assistant Collector of Central Excise that the said goods are to be exported or to be used in the manufacture of any other goods which are to be exported out of India.

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