Plastic coated/laminated fabrics - Exemption to Small Scale - 082/88 - Central Excise - Tariff

Plastic coated/laminated fabrics - Exemption to Small Scale

Notification No. 82/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 273/86-Central Excises, dated the 24th April, 1986, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table (hereinafter referred to as the "said fabrics"), from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table :

Provided that the aggregate quantity of first clearances of the said fabrics for home consumption at the effective rate of duty leviable under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 273/86-Central Excises, dated the 24th April, 1986, by a manufacturer from one or more factories or from any factory by one or more manufacturers, shall not exceed, in either case, 3 lakhs square metres in any financial year.

Provided further that the exemption contained in this notification shall not apply, if the aggregate value of clearances of the said fabrics for home consumption, by a manufacturer from one or more factories, or from any factory by one or more manufacturers, had exceeded rupees one hundred and fifty lakhs in the preceding financial year.

THE TABLE

S. No.	Sub-heading No.	Description of goods	Rate
(1)	(2)	(3)	(4)
01.	5903.19	Textile fabrics, impregnated, coated covered or laminated with plastics, of base fabrics of cotton.	Rs. 4.50 per square metre plus the duty for the time being leviable on the base fabrics under Chapter 52, if not already paid.
02.	5803.29	Textile fabrics, impregnated, coated, covered or laminated with plastics, of base fabrics of man-made textile materials.	Rs. 5.25 per square metre plus the duty for the time being leviable on base fabrics under Chapter 54 or 55, as the case may be, if not already paid.
03.	5903.99	Other textile fabrics impregnated, coated, covered or laminated with plastic.	Rs. 5.50 per square metre.