Exemption to fents, rags and chindies of rubberized textile fabrics from additional excise duty - 061/89 - Central Excise - Tariff

Exemption to fents, rags and chindies of rubberized textile fabrics from additional excise duty

Notification No. 61/89-C.E.

Dated 1-3-1989

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 fents, rags and chindies of rubberised textile fabrics of man-made textile materials falling under sub-heading No. 5905.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the additional duty of excise leviable thereon under the said Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957):

Provided that the aggregate quantity of such fents, rags and chindies from any factory in any month, by or on behalf of one or more manufacturers, at the rate specified in this notification shall not exceed five per cent. of the total quantity of clearances of rubberised textile fabrics of man-made textile materials, falling under sub-heading No. 5905.20 of the said Schedule, during the immediately preceding month.

Explanation.- For the purposes of this notification,-

(a) "fents" means-

(i) bona fide cut pieces of fabrics of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabrics is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples;

(ii) damaged fabrics of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre; and

(iii) cut-pieces of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabrics is less than one metre, cut from damaged dhoties or sarees;

(b) "rags" means -

(i) bona fide cut-pieces of fabrics of length more than 23 centimetres but less than 45 centimetres where the width of the fabric is one metre or more, and of length more than 23 centimetres but less than 65 centimetres where the width of the fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples; and

(ii) cut-pieces of damaged or sub-standard fabrics of length more than 23 centimetres but less than 45 centimetres where the width of the fabric is one metre or more, and of length more than 23 centimetres but less than 65 centimetres where the width of the fabric is less than one metre.

(c) "chindies" means normal cut-pieces of fabrics which are 23 centimetres or less in length including remnants of cut-pieces of fabrics, damaged or otherwise deficient in standard.