Supersedes Notification No. 53/91-C.E. so as to prescribe effective rates of basic excise duty on various fibres, yarn and fabrics falling under Chapter Nos. 50 to 56 - 31/93 - Central Excise - Tariff

Supersedes Notification No. 53/91-C.E. so as to prescribe effective rates of basic excise duty on various fibres, yarn and fabrics falling under Chapter Nos. 50 to 56

Notification No. 31/93-C.E.

Dated 28-2-1993

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. 53/91-Central Excises, dated the 25th July, 1991, 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 Nos., 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 No./Head-ing/Sub-heading No.	Description of goods			Rate
(1)	(2)	(3)			(4)
01.	5001.20	Silk yarn and yarn spun from silk waste			Rs. 14.00 per kilogram
02.	5103.29	Yarn of wool			Rs. 14.00 per kilogram
03.	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
04.	52.03	Yarn, including sewing thread, not containing synthetic staple fibres supplied in plain (straight) reel hanks, whether single or multiple fold			Nil
05.	52.03	Yarn, including sewing thread, not containing synthetic staple fibres,-
		(a) of counts not exceeding 10			50 paise per kilogram
		(b) of counts exceeding 10 but not exceeding 25			Rs. 1.40 per kilogram
		(c) of counts exceeding 25 but not exceeding 60			Rs. 2.70 per kilogram
		(d) of counts exceeding 60 but not exceeding 90			Rs. 5.70 per kilogram
		(e) of counts exceeding 90			Rs. 8.50 per kilogram
06.	5204.29	Cotton yarn including sewing thread, containing synthetic staple fibres			Rs. 7.00 per kilogram
07.	52.06 to 52.11	Fabrics of cotton			Nil
08.	54.09 to 54.12	Fabrics of man-made filament yarn			Nil
09.	55.08 to 55.12	Fabrics of man-made staple fibres			Nil
10.	5301.31	Flax yarn, not containing or containing not more than one sixth by weight of synthetic staple fibre			50 paise per kilogram
11.	5301.32	Flax yarn, containing more than one sixth by weight of synthetic staple fibre			Rs. 14.00 per kilogram
12.	5302.20	Jute yarn			Rs. 760 per tonne
13.	5303.32 and 5303.39	Ramie yarn			Rs. 7.00 per kilogram
14.	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
15.	5401.90	High density polyethylene waste arising during the manufacture of high density polyethylene tapes			Nil
16.	54.02 or 54.03	Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 4 per cent.			Nil
17.	54.02 and 54.03	Nylon filament yarn above 750 deniers			Rs. 23.00 per kilogram
18.	54.02 and 54.03	Nylon filament yarn not above 750 deniers			Rs. 50.00 per kilogram
19.	54.02 and 54.03	Polyester filament yarn			Rs. 60.00 per kilogram
20.	54.02 and 54.03	Synthetic filament yarn and sewing thread, other than of polyamides and polyester,-
		(i)		below 750 deniers	Rs. 50.00 per kilogram
		(ii)		750 deniers and above	Rs. 15.00 per kilogram
21.	54.02 and 54.03	Polypropylene filament yarn and polybutylene tereph­thalate yarn			Rs. 25.00 per kilogram
22.	54.02 and 54.04	Split yarn produced from mother yarn on which the appropriate duty of excise under the said Schedule, 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.			Nil
23.	54.04 and 54.05	Artificial filament yarn and sewing thread, including artificial mono-filament of less than 60 deniers, not textured,-
		(a) of cellulose acetate,-
		(i) below 350 deniers			Rs. 10.00 per Kilogram
		(ii) 350 deniers and			Rs. 5.00 per Kilogram
		(b) of other than cellusole acetate, -
			(i) below 350 deniers		Rs. 17.00 per kilogram
			(ii)350 deniers and above but not above 1100 deniers		Rs. 6.50 per kilogram
			(iii) above 1100 deniers		Rs. 4.50 per kilogram
24.	5406.11	Monofilament of high-density polyethylene			Rs. 11.00 per kilogram
25.	5406.11	Monofilament of high-density polyethylene in respect of which no credit of duty paid on the inputs used in their manufacture has been taken under Rule 57A of the Central Excise Rules, 1944.			Nil
26.	5406.12	Polypropylene monofilament			Rs. 14.00 per kilogram
27.	5406.12	Polypropylene monofila­ment in respect of which no credit of duty paid on the inputs used in their manufacture has been taken under Rule 57A of the Central Excise Rules, 1944.			Nil
28.	5406.19	Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 and 1680, with tolerance of 4 per cent.			Nil
29.	5406.19	Synthetic monofilament			Duty for the time being leviable on corresponding synthetic filament yarn of hea-ding No. 54.02 read with any notification for the time being in force.
30.	5406.90	Strips and the like of the synthetic textile material intended for knitting or weaving of fabrics or for manufacture of sacks,-
		(a) if no credit of duty paid on the inputs used in the manufacture of such strips is taken under rule 57A of the Central Excise Rules, 1944.			Rs. 4.50 per kilogram
		(b) if credit of duty paid on the inputs used in the manufacture of such strips is taken under rule 57A of the Central Excise Rules, 1944.			Rs. 14.00 per kilogram
31.	54.07	Artificial monofilament			Duty for the time being leviable on corresponding artificial filament yarn of hea-ding No. 54.04 read with any notification for the time being in force.
32.	5501.10	Polyamide staple fibres and tow, including tops thereof			Rs. 13.00 per kilogram
33.	5501.20	Polyester staple fibre and tow, including tops thereof			Rs. 11.00 per kilogram
34.	5501.20	Tows of polyesters consumed within the factory of production in the manufacture of polyester staple fibre			Nil
35.	5501.30	Acrylic staple fibres and tow, including tops thereof			Rs. 13.00 per kilogram
36.	5501.90	Polypropylene staple fibres and tow, including tops thereof			Rs. 15.00 per kilogram
37.	5501.90	Synthetic staple fibre and tow, including tops thereof			Rs. 40.00 per kilogram
38.	55.02	Artificial staple fibres and tow, including tops thereof			Rs. 13.00 per kilogram
39.	5503.12	Waste of polypropylene fibre			60% ad valorem or Rs. 6.00 per kilogram whichever is less.
40.	5503.19	Waste of acrylic staple fibre and tow			Rs. 2.00 per kilo­gram
41.	5503.19	Waste of polyester staple fibre and tow			60% ad valorem or Rs. 6.00 per kilo­gram whichever is less
42.	5204.21 and 5504.21	Yarn, including sewing thread, containing polyester staple fibre			Rs. 7.00 per kilogram
43.	5504.10	Yarn including sewing thread			Nil
44.	5504.29, 5504.39 and 5504.90	Yarn (including sewing thread) of synthetic staple fibre			Rs. 14.00 per kilogram
45.	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
46.	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
47.	55.05	Yarn (including sewing thread) of artificial staple fibre,-
		(a) not containing any synthetic textile material -
		(i) of counts not exceeding 25			70 paise per kilo­gram
		(ii) of counts exceeding 25 but not exceeding 35			Rs. 1.40 per kilo­gram
		(iii) of counts exceeding 35			Rs. 2.30 per kilo­gram
		(b) Others			Rs. 14.00 per kilo­gram
48.	5504.22 and 5506.21	Yarn including sewing thread			Rs. 14.00 per kilo­gram
49.	5506.29	Yarn, including sewing thread, of artificial staple fibre containing synthetic staple fibre			Rs. 14.00 per kilogram
50.	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 on which the appropriate duty of excise has already been paid.			Nil
51	56.04 and 56.06	Covered rubber thread and covered spandex yarn			Nil
52.	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 co-operative society or National/ 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 but not exceeding 35			20 paise per kilo­gram
		(c) of counts exceeding 35 but not exceeding 55			80 paise per kilo­gram
		(d) of counts exceeding 55			Rs. 2.00 per kilo­gram
53.	54.02	Polypropylene multifilament yarn purchased by a registered apex handloom co-operative society or National/State government handloom develo-pment corporation, and pay-ment for which is made by cheque drawn by such co-operative society or corpora-tion, as the case may be, on its own bank account.			Rs. 14.00 per kilogram
54.	54.04	Viscose filament yarn pur-chased by a registered apex handloom co-operative society or National/State government handloom development corpo-ration, 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, -
		(i) below 350 deniers			Rs. 4.00 per kilo­gram
		(ii) 350 deniers and above			Rs. 2.60 per kilo­gram
55.	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 or National/State government handloom development corpo-ration, 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 but not exceeding 35			20 paise per kilogram
		(c) of counts exceeding 35 but not exceeding 45			60 paise per kilogram
		(d) of counts excee­ding 45			Rs. 1.20 per kilogram
56.	5204.21, 5504.21, 5504.22 and 5506.21	Yarn, including sewing thread, purchased by a registered apex handloom co-operative society or National/State government handloom development corpo-ration, 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

Explanation. - For the purposes of S. No. 47 of the Table, the expression "synthetic textile material" shall include waste falling under heading Nos. 54.01 or 55.03 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).