Exemption to controlled cloth as defined in Textiles (Control) Order, 1986 - 070/88 - Central Excise - Tariff

Exemption to controlled cloth as defined in Textiles (Control) Order, 1986

Notification No. 70/88-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, 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 hereby exempts controlled cloth, falling under heading No. 52.06 or 52.09 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under the said Schedule and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) :

Provided that the controlled cloth are not supplied by the factory in which they are manufactured or processed to any industrial concern, and if such fabrics are so supplied, the said industrial concern, certifies that the fabric so purchased by it shall be used exclusively for wearable purposes and not for any other purposes.

Explanation. - For the purposes of this notification "controlled cloth" means cloth which answers to the descriptions of "controlled dhoty", "controlled saree", "controlled long cloth" and "controlled polyester-cotton blended shirting" as defined from time to time by the Textile Commissioner under the Textiles (Control) Order, 1986, for which maximum ex-factory prices have been specified by the Textile Commissioner under the said Order.