Effective rates of excise duty on certain specified man-made fibres and yarn - Amendment to Notification No. 53/87-C.E. - 073/88 - Central Excise - Tariff

Effective rates of excise duty on certain specified man-made fibres and yarn - Amendment to Notification No. 53/87-C.E.

Notification No. 73/88-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, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 53/87-Central Excises, dated the 1st March, 1987, namely :

In the Table annexed to the said notification, -

(i)  against S. No. 08, for the entry under column (4), the entry "Rs. 7.04 per kilogram" shall be substituted;

(ii) after S. No, 12 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely :-

(1)	(2)	(3)	(4)	(5)
13.	5402.11 and 5403.11	Nylon filament yarn	Rs. 35.20 per kilogram	—
14.	5402.20 and 5403.20	Polyester filament yarn	Rs. 47.30 per kilogram	—
15.	5404.91 to 5404.97	Viscose filament yarn	50% of the duty for the time being leviable on corresponding viscose filament yarn	If such yarn is purchased by a registered handloom cooperative society or any organisation set up or approved by the Government for the purpose of development of handlooms and payment for such yarn is made by cheque drawn by such co-operative society or organisation, as the case may be, on its own bank account.
16.	5501.20	Polyester staple fibre	Rs. 13.20 per kilogram	—
17.	5501.20	Tow of polyesters	Nil	If such tows are consumed within the factory of production in the manufacture of polyester staple fibre.
18.	5202.00	Artificial staple fibre and tow	Rs. 4.40 per kilogram	If, -
				(i)	such artificial staple fibre and tow are used for blending with cotton in the manufacture of cotton yarn falling under heading No. 52.03;
				(ii)	such use is elsewhere than in the factory of production of artificial staple fibre and tow, the procedure set out in Chapter X of the said Rules is followed.