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Central Excise - Tariff - Notifications

Home Notifications 1991 Central Excise Central Excise - 1991 Central Excise - Tariff Miscellaneous Exemptions This

Effective Rates of Duty on Fibres, Yarns and Fabrics falling under Chapters 51 to 56 - 53/91 - Central Excise - Tariff

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Effective Rates of Duty on Fibres, Yarns and Fabrics falling under Chapters 51 to 56

Notification No. 53/91-C.E.

Dated 25-7-1991

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. 47/90-Central Excises, dated the 20th March, 1990, 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./Heading/sub-heading No.

Description of goods

Rate

(1)

(2)

(3)

(4)

01.

5103.29

Yarn of wool

Rs. 12.00 per kilogram

02.

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 out with the aid of power

Nil

03.

52.03

Yarn, including sewing thread, not containing synthetic staple fibres supplied in plain (straight) reel hanks, whether single or multiple fold

Nil

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 deve-lopment of hand-looms and pay-ment 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

5 paise plus 4 paise per count per kilogram exceeding 25

 

 

(c) of counts exceeding 35 but not exceeding 45

35 paise plus 5 paise per count per kilogram exceeding 35

 

 

(d) of counts exceeding 45 but not exceeding 55

85 paise plus 8 paise per count per kilogram exceeding 45

 

 

(e) of counts exceeding 55

165 paise plus 4 paise per count per kilogram exceeding 55

0.5

52.03

Yarn, including sewing thread, not containing synthetic staple fibres, -

 

 

 

(a) of counts not exceeding 25

3 paise per count per kilo-gram

 

 

(b) of counts exceeding 25 but not exceeding 35

75 paise plus 7 paise per count per kilogram exceeding 25

 

 

(c) of counts exceeding 35

150 paise plus 8 paise per count per kilogram exceeding 35

06.

52.06 to 52.11

Fabrics of cotton

Nil

07.

54.09 to 54.12

Fabrics of man-made filament yarn

Nil

08.

55.08 to 55.12

Fabrics of man-made staple fibres

Nil

09.

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

10.

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. 9.00 per kilogram

 

 

 

(ii) 350 deniers and above but not above 1100 deniers

Rs. 4.25 per kilogram

 

 

 

(iii) above 1100 deniers

Rs. 3.00 per kilogram

 

 

(b)

of other than cellulose acetate -

 

 

 

 

(i) below 350 deniers

Rs. 12.00 per kilogram

 

 

 

(ii) 350 deniers and above but not above 1100 deniers

Rs. 5.70 per kilogram

 

 

 

(iii) above 1100 deniers

Rs. 4.00 per kilogram

11.

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 out with the aid of power

Nil

12.

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

13.

55.05

Yarn (including sewing thread) of artificial staple fibre, not containing synthetic staple fibres supplied in reel hanks, whether single or multiple fold, and purchased by a registered co-operative society or any organisation set up or approved by the Government for the development of handlooms and pay-ment 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

4.40 paise plus 2.64 paise per count per kilogram exceeding 25

 

 

(c)

of counts exceeding 35 but not exceeding 45

26.40 paise plus 4.40 paise per count per kilogram exceeding 35

 

 

(d)

of counts exceeding 45 but not exceeding 55

70.40 paise plus 7.04 paise per count per kilogram exceeding 45

 

 

(e)

of counts exceeding 55

140.80 paise plus 3.52 paise per count per kilogram exceeding 55

14.

55.05

Yarn (including sewing thread) of artificial staple fibre,-

 

 

 

(a)

not containing any synthetic textile material -

 

 

 

 

(i) of counts not exceeding 25

1.85 paise per count per kilogram

 

 

 

(ii) of counts exceeding 25 but not exceeding 35

46.20 paise plus 4.62 paise per count per kilo-gram exceeding 25

 

 

 

(iii) of counts exceeding 35

92.40 paise plus 7.39 paise per count per kilo-gram exceeding 35

 

 

(b)

Others

Rs. 8.00 per kilogram

15.

5204.29

Cotton yarn including sewing thread, containing synthetic staple fibres

Rs. 8.00 per kilogram

16.

5303.32

Ramie yarn

Rs. 4.00 per kilogram

17.

5303.39

Ramie yarn

Rs. 8.00 per kilogram

18.

5504.29 and 5504.90

Yarn (including sewing thread) of synthetic staple fibre

Rs. 12.00 per kilogram

19.

5504.39

Yarn (including sewing thread) of synthetic staple fibre

Rs. 12.00 per kilogram

20.

5506.29

Yarn, including sewing thread, of artificial staple fibre containing synthetic staple fibres

Rs. 8.00 per kilogram

21.

5406.19

Nylon monofilament yarn of denierage 210, 330, 420, 630, 840, 1050, 1260 and 1680 with tolerance of 4 per cent used for manufacture or repair of fish nets

Nil

22.

54.02 or 54.03

Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 4 per cent, meant for use in the manufacture or repair, or both, of fish nets and parachute cords

Nil

23.

5204.21, 5504.21, 5504.22 and 5506.21

Yarn, including sewing thread, purchased by a registered handloom co-operative society or any organisation set up or approved by the Government for the development of hand-looms and payment for which is made by cheque drawn by such co-operative society or or-ganisation, as the case may be, on its own bank account

Nil

24.

5204.21 and 5504.21

Yarn, including sewing thread, containing polyester staple fibre

Rs 4.00 per kilogram

25.

52, 54 and 55

Yarn, double or multifold, 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

26.

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

27.

5406.19

Synthetic monofilament

Duty for the time being leviable on corresponding synthetic filament yarn of heading No. 54.02 read with any notifycation for the time being in force

28.

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. 3.85 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. 12.00 per kilogram

29.

54.07

Artificial monofilament

Duty for the time being leviable on cor-responding artificial fila-ment yarn of heading No. 54.04 read with any notification for the time being in force

30.

5501.30

Acrylic staple fibres and tow, including tops thereof

Rs. 9.24 per kilogram

31

55.02

Artificial staple fibres and tow, including tops thereof

Rs. 10.50 per kilogram

32.

5504.22 and 5506.21

Yarn including sewing thread

Rs. 8.00 per kilogram

33.

5401.90

High density polyethylene waste arising during the manufacture of high density polyethylene tapes

Nil

34.

54.02 and 54.03

Nylon filament yarn not above 750 deniers

Rs. 63.00 per kilogram

35.

54.02 and 54.03

Nylon filament yarn above 750 deniers

Rs. 19.25 per kilogram

36.

54.02 and 54.03

Polyester filament yarn

Rs. 70.00 per kilogram

37.

54.02

Polypropylene multifilament yarn purchased by a registered handloom 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 or-ganisation, as the case may be, on its own bank account

Rs. 12.50 per kilogram

38.

54.04

Viscose filament yarn purchased by a registered handloom 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 the cheque drawn by such co-operative society or organisation, as the case may be, on its own bank account, -

 

 

 

(i)

below 350 deniers

Rs. 6.75 per kilogram

 

 

(ii)

350 deniers and above but not above 1100 deniers

Rs. 3.25 per kilogram

 

 

(iii)

above 1100 deniers

Rs. 2.35 per kilogram

39.

5501.20

Polyester staple fibre and tow, including tops thereof

Rs. 10.50 per kilogram

40.

54.02 and 54.03

Polypropylene filament yarn 250 deniers and above and polybutylene terephthalate yarn

Rs. 15.75 per kilogram

41.

54.02 and 54.03

Polypropylene filament yarn below 250 deniers

Rs. 34.00 per kilogram

42.

5406.12

Polypropylene monofilament

Rs. 12.00 per kilogram

43.

5501.90

Polypropylene staple fibres and tow, including tops thereof

Rs. 13.75 per kilogram

44.

56.04 and 56.06

Covered rubber thread and covered spandex yarn

Nil

45.

54.02 and 4.03

Synthetic filament yarn and sewing thread, other than of polyamides and polyester, -

 

 

 

(i)

below 100 deniers

Rs. 53.25 per kilogram

 

 

(ii)

100 deniers and above but not above 750 deniers

Rs. 40.75 per kilogram

 

 

(iii)

above 750 deniers

Rs. 14.00 per kilogram

46.

5503.12

Waste of polypropylene fibre

50% or Rs. 5.25 per kilogram whichever is less

47.

5503.19

Waste of acrylic staple fibre and tow

Rs. 1.88 per kilogram

48.

5302.20

Jute yarn

Rs. 660 per tonne

49.

5503.19

Waste of polyester staple fibre and tow

50% or Rs. 5.00 per kilogram whichever is less

50.

5406.11

Monofilament of high-density polyethylene

Rs. 9.25 per kilogram

51.

5504.10

Yarn including sewing thread

Nil

52.

5501.10

Polyamide staple fibres and tow, including tops thereof

Rs. 45.50 per kilogram

53.

5501.90

Synthetic staple fibre and tow, including tops thereof

Rs. 34.65 per kilogram

 

 

 

 

 

 

 

 
 

 

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