Exempting from additional excise duty (in lieu of sales tax) synthetic fabrics used in the manufacture of shoddy blankets of value not exceeding Rs. 60 per sq. metre. - 52/90 - Central Excise - Tariff

Exempting from additional excise duty (in lieu of sales tax) synthetic fabrics used in the manufacture of shoddy blankets of value not exceeding Rs. 60 per sq. metre.

Notification No. 52/90-C.E.

Dated 20-3-1990

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 processed in the factory of manufacture 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 are used in the manufacture of synthetic shoddy blankets falling within Chapter 63 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and

(ii) the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed rupees sixty per square metre :

Provided that if the said fabrics are processed elsewhere than in the factory of manufacture, the procedure laid down in Chapter X of the Central Excise Rules, 1944 is followed.