Textiles [Chapters 50 To 62] - 23/92 - Central Excise - Tariff

Textiles [Chapters 50 To 62]

Notification No. 23/92-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), 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 and In­surance) or (Department of Revenue), as the case may be, 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.	171/70-Central Ex­cise, dated the 21st November, 1970.	In the said notification, against Sl. No. 15,- (a) in column (2), for the figures "51.07", the figures and word "51.07 or 58.05" shall be substituted;
		(b) in column (4), for the words and figures "sub-item (2) of item No. 21 of the First Schedule to the Central Excises and Salt Act, 1944", the words and figures "heading No. 58.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted.
2.	52/87-Central Ex­cise, dated the 1st March, 1987.	In the Table annexed to the said notification, after S. No. 04 and the entries relating thereto, the following S. No. and entries shall be inserted, namely :-
		(1)	(2)					(3)
		"05.	Jute yarn supplied in plain (straight) reel hanks whether single or multiple fold					--.".
3.	74/88-Central Ex­cises, dated the 1st March, 1988.	In the said notification, - (a) for the words and figures "nylon filament yarn of denierage 400 and above and of tenacity exceeding 6.5 grams per denier", the words and figures "nylon filament yarn of denierage 400 and above and of tenacity exceeding 6.5 grams per denier and polyester filament yarn of denierage above 750 and of tenacity exceeding 6.5 grams per denier" shall be substituted;
		(b) in the Explanation, for the words "nylon filament yarn fabrics", the words "nylon or polyester filament yarn fabrics" shall be substituted.
4.	88/88-Central Ex­cise, dated the 1st March, 1988.	In the Table annexed to the said notification, after S. No. 26 and the entries relating thereto, the following S. No. and entries shall be inserted, namely :-
		(1)	(2)		(3)
		"27.	53, 56, 57 or 63		Jute yarn, jute fabrics and jute manufactures".
5.	53/91-Central Ex­cises, dated the 25th July, 1991.	In the Table annexed to the said notification, - (a) for S. Nos. 04 and 05 and the entries relating thereto, the following S. Nos. and entries shall respectively be substituted, namely :-
		(1)	(2)	(3)			(4)
		"04.	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 co-opera­tive society or any organisation set up or approved by the Government for the development of han­dlooms and pay­ment for which is made by cheque drawn by such co-operative society or organisation, 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			30 paise per kilo­gram
				(c) of counts ex­ceeding 35 but not exceeding 55			90 paise per kilo­gram
				(d) of counts ex­ceeding 55			Rs. 2.00 per kilo­gram
		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. 1.20 per kilo­gram
				(c) of counts ex­ceeding 25 but not exceeding 60			Rs. 2.40 per kilo­gram
				(d) of counts ex­ceeding 60 but not exceeding 90			Rs. 5.00 per kilo­gram
				(e) of counts ex­ceeding 90			Rs. 7.50 per kilo­gram";
		(b) against S. No. 10, in column (4), for the words and figures "Rs. 12.00 per kilogram", the words and figures "Rs. 15.00 per kilogram" shall be substituted;
		(c) for S. Nos. 13 and 14 and the entries relating thereto, the following S. Nos. and entries shall respectively be substituted, namely :-
		(1)	(2)	(3)			(4)
		"13.	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, purchased by a registered co-opera­tive society or any organisation set up or approved by the Government for the development of han­dlooms and pay­ment for which is made by cheque drawn by such co-operative society or organisation, 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			25 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
		14.	52.05	Yarn (including se­wing thread), of ar­tificial staple fibre, -
				(a) not containing any synthetic textile material -
				(i) of counts not exceeding 25			60 paise per kilo­gram
				(ii) of counts exceeding 25 but not exceeding 35			Rs. 1.20 per kilo­gram
				(iii) of counts exceeding 35			Rs. 2.00 per kilo­gram
				(b) others		Rs. 12.00 per kilo­gram";
		(d) against S. Nos. 15 and 17, in column (4), for the words and figures "Rs. 8.00 per kilogram", the words and figures "Rs. 6.00 per kilogram" shall respectively be substituted;
		against S. Nos. 16 and 24 in column (4), for the words (e) and figures "Rs. 4.00 per kilogram", the words and figures "Rs. 6.00 per kilogram" shall respectively be substituted;
		(f) against S. No. 20, in column (4), for the words and figures "Rs. 8.00 per kilogram", the words and figures "Rs. 12.00 per kilogram" shall be substituted;
		(g) against S. No. 25, in column (3), for the words "yarn, double or multifold", the words "yarn, double or multifold including cabled yarn" shall be substituted;
		(h) against S. No. 30, in column (4), for the words and figures "Rs. 9.24 per kilogram", the words and figures "Rs. 12.00 per kilogram" shall be substituted;
		(i) against S. No. 31, in column (4), for the words and figures "Rs. 10.50 per kilogram", the words and figures "Rs. 12.00 per kilogram" shall be substituted;
		(j) against S. No. 32, in column (4), for the words and figures "Rs. 8.00 per kilogram", the words and figures "Rs. 12.00 per kilogram" shall be substituted;
		(k) against S. No. 34, in column (4), for the words and figures "Rs. 63.00 per kilogram", the words and figures "Rs. 55.00 per kilogram" shall be substituted;
		(l) against S. No. 36, in column (4), for the words and figures "Rs. 70.00 per kilogram", the words and figures "Rs. 62.00 per kilogram" shall be substituted;
		(m) against S. No. 40, -
		(i) in column (3), the figures and words "250 Deniers and above" shall be omitted;
		(ii) in column (4), for the words and figures "Rs. 15.75 per kilogram", the words and figures "Rs. 25.00 per kilogram" shall be substituted;
		(n) S. No. 41 and the entries relating thereto shall be omitted;
		(o) after the Table, the following Explanation shall be added, namely :-
		"Explanation:- For the purposes of S. No. 14 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)".