Prescribing effective rates of additional excise duty (in lieu of sales tax) in respect of fabrics falling within Chapters 52 to 59. - 48/90 - Central Excise - Tariff

Prescribing effective rates of additional excise duty (in lieu of sales tax) in respect of fabrics falling within Chapters 52 to 59.

Notification No. 48/90-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 goods of the description specified in column (3) of the Table hereto annexed and falling under the heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), 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/ sub-hea­ding No.	Description of goods	Rate
(1)	(2)	(3)	(4)
01.	52.06 and 52.08	Cotton fabrics whose value per square metre -
		(i) does not exceed rupees five	10 paise per square metre
		(ii) exceeds rupees five but does not exceed rupees ten	15 paise per square metre
		(iii) exceeds rupees ten but does not exceed rupees fifteen	25 paise per square metre
		(iv) exceeds rupees fifteen but does not exceed rupees twenty-five	40 paise per square metre
		(v) exceeds rupees twenty five but does not exceed rupees fifty	4% ad valorem
		(v) exceeds rupees fifty	7% ad valorem
02.	52.09, 52.10, 52.11, 54.09, 54.12, 55.08, 55.11 and 55.12	Fabrics whose value per square metre - (i) does not exceed rupees forty (ii) exceeds rupees forty but does not exceed rupees one hundred	50 paise per square metre plus 5% ad valorem Rs. 2.50 per square metre plus 20% of the differe­ntial amount bet­ween the value of the fabrics per square metre and rupees forty per square metre
		(iii) exceeds rupees one hundred	20% ad valorem
03.	52.06, 52.07, 52.08, 52.09, 52.10 and 52.11	Cotton fabrics processed without the aid of power or steam	Nil
04.	52.08	Cotton fabrics processed by an inde­pendent processor approved in this behalf by the Government of India on recommendation of the Development Commissioner for Handlooms	Forty per cent of the duty leviable under heading No. 52.06 of the Schedule read with any notifica­tion for the time being in force.
05.	52.08	Cotton fabrics processed by a factory owned by a registered handloom co­operative society or any organisation set up or approved by the Gove­rnment for the purpose of deve­lopment of handlooms	Nil
06.	55.11 and 55.12	Fabrics woven on handlooms and processed by a factory owned by a State Government Handloom Develo­pment Corporation or an Apex Hand­loom Co-operative Society approved, in either case, in this behalf by Government of India on the recomme­ndation of the Development Commi­ssioner for Handlooms	Nil
07.	5902.20	Unprocessed tyre cord fabrics of polyesters	Rs. 2.10 per kilo­gram

Explanation : For the purpose of this notification, cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics shall be deemed to have been processed without the aid of steam.