Additional duty on Fents and Rags of man-made Fabrics [Chs. 54 and 55] - 006/88 - Central Excise - Tariff

Additional duty on Fents and Rags of man-made Fabrics [Chs. 54 and 55]

Notification No. 6/88-C.E.

Dated 19-1-1988

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 fents and rags of man-made fabrics falling under Heading Nos. 54.09, 54.12, 55.08, 55.11 and 55.12 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), as is in excess of the amount calculated at the rate of five per cent. ad valorem :

Provided that the aggregate quantity of clearances of such fents and rags from any factory for home consumption, 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 man-made fabrics falling under heading Nos. 54.09, 54.12, 55.08, 55.11 and 55.12 of the said Schedule during a year.

Explanation. - For the purposes of this notification, -

(a)  "fents" means -

(i) bona fide cut-pieces of fabrics (excluding cut-pieces of towels) 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, arising during the normal course of manufacturing (including processing) or packing or drawing samples;

(ii) damaged fabrics (excluding damaged towels) 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 fabric 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 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.