Textiles [Chapters 52 and 54] - 25/92 - Central Excise - Tariff

Textiles [Chapters 52 and 54]

Notification No. 25/92-C.E.

Dated 1-3-1992

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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed, shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

S. No.	Notification No. and date	Amendment
(1)	(2)	(3)
1.	274/88-Central Excise, dated the 1st November, 1988.	In the proviso to the said notification, for the words "independent processor" wherever they occur, the words "independent processor or a composite mill" shall be substituted.
2.	48/90-Central Excise, dated the 20th March, 1990.	In the Table annexed to the said notification, for S. No. 01 and the entries relating thereto, the following S. No. and entries shall be substituted, namely :-
		(1)	(2)	(3)	(4)
		"01.	52.06 and 52.08	Cotton fabrics not containing Poly­ester and whose value per square metre -
				(i) does not exceed rupees ten	20 paise per square metre
				(ii) exceeds rupees ten but does not exceed rupees twenty-five	50 paise per square metre
				(iii) exceeds ru­pees twenty-five but does not exceed rupees forty	50 paise per square metre plus 5% ad valorem
				(iv) exceeds rupees forty	Rs. 2.50 per square metre plus 20% of the value exceeding rupees forty".
3.	51/91-Central Excise, dated the 25th July, 1991.	In the Table annexed to the said notification, - (a) against S. No. 1, in column (3), for the entry, the entry "Fabrics processed with or without the use of machines" shall be substituted;
		(b) S. Nos. 2 and 8 and the entries relating thereto shall respectively be omitted;
		(c) against S. Nos. 5 and 9, for the entry in column (4), the entry "Nil" shall respectively be substituted.