Cotton/man made fabrics produced in prison [Chapters 52, 54 & 55] - 274/88 - Central Excise - Tariff

Cotton/man made fabrics produced in prison [Chapters 52, 54 & 55]

Notification No. 274/88-C.E.

Dated 1-11-1988

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 cotton fabrics and man made fabrics falling within Chapters 52, 54 or 55 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon both under section 3 of the Central Excises and Salt Act, 1944 and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) :

Provided that -

(1) the exemption contained in this notification shall apply only in respect of such of the fabrics which are woven in a prison and are subjected to further process outside the prison by an independent processor;

(2) a certificate to the effect that such fabrics have been woven in a prison and have been sent for further processing to an independent precessor outside the prison is given by the Inspector General of the Prisons or an officer duly authorised by him on this behalf in the Government of the state of Union territory as the case may be;

(3) a separate account is maintained in respect of such fabrics by the said independent processor; and

(4) the said independent processor produces a certificate or evidence to the Assistant Collector of Central Excise within a period of 90 days or such extended period as may be permitted by the Collector of Central Excise, to the effect that the said fabrics have been returned after processing to the prison from which the fabrics were received.