Exemption to Synthetic Fabrics falling within Chapter 55 and Consumed within the Factory of Production in the Manufacture of Shoddy Blankets falling within Chapter 63 - 49/91 - Central Excise - Tariff

Exemption to Synthetic Fabrics falling within Chapter 55 and Consumed within the Factory of Production in the Manufacture of Shoddy Blankets falling within Chapter 63

Notification No. 49/91-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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts synthetic fabrics falling within Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from the whole of the duty of excise leviable thereon under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) subject to the following conditions, namely :-

(i) such fabrics are manufactured out of shoddy yarn; and

(ii) in respect of such blankets exemption from the whole of the duty of excise leviable thereon is not availed of.