Effective Rates of Additional Excise Duty in Lieu of Sales Tax on Cotton Fabrics falling under Chapters 54 and 55 - 51/91 - Central Excise - Tariff

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Effective Rates of Additional Excise Duty in Lieu of Sales Tax on Cotton Fabrics falling under Chapters 54 and 55

Notification No. 51/91-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), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 61/87-Central Excises, dated the 1st March, 1987, 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 heading Nos. of the First Schedule to the second mentioned Act (hereinafter referred to as the "said Schedule"), as are specified in the corresponding entry in column (2) of the said Table, from so much of the duly of excise leviable thereon under the second mentioned Act, 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.	Heading No.	Description of goods	Rate
(1)	(2)	(3)	(4)
1.	54.10 and 55.09	Fabrics processed without the use of machines	Nil
2.	54.10	Fabrics processed with the use of machines	60% of the duty leviable under heading No. 54.09 of the said Schedule read with any notification for the time being in force
3.	54.11 and 55.10	Fabrics processed without the aid of power or steam and without the use of machines	Nil
4.	54.11 and 55.10	Fabrics processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Cooperative Society approved by Government of India for the development of Handlooms	Nil
5.	54.11	Fabrics processed with the use of machines but without the aid of power or steam	60% of the duty leviable under heading No. 54.09 of the said Schedule read with any notification for the time being in force.
6.	54.11	Fabrics processed with the aid of power or steam	Duly leviable under heading No. 54.09 of the said Schedule read with any notification for the time being in force
7.	54.12	Fabrics processed by a factory owned by a registered handloom cooperative society or any organisation set up or approved by the Government of India for the purpose of development of handlooms	Nil
8.	55.09	Fabrics processe with the use of machines	60% of the duty leviable under heading No. 55.08 of the said Schedule read with any notification for the time being in force.
9.	55.10	Fabrics processed with the use of machines but without the aid of power or steam	60% of the duty leviable under heading No. 55.08 of the said Schedule read with any notification for the time being in force.
10.	55.10	Fabrics processed with the aid of power or steam	Duty leviable under heading No. 55.08 of the said Schedule read with any notification for the time being in force.