Amends Notification No. 254/87-C.E. - Specified fabrics [Chs. 54 and 55]
Notification No. 5/88-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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 254/87-Central Excises, dated the 25th November, 1987, namely :-
In the said notification, for the Table, the following Table and paragraph shall be substituted, namely :-
"THE TABLE
|
Heading No. |
Description of goods |
Rate |
|
(1) |
(2) |
(3) |
|
54.09,
54.12,
55.08, 55.11 and 55.12 |
I. |
Fabrics of width not more than 100 centimetres and whose weight per square metre does not exceed 150 grams, - |
|
|
(1) |
containing polyester staple fibre or polyester filament yarn or both in which the proportion of the polyester staple fibre or polyester filament yarn or both in 70 per cent. or more by weight in the total fibre content and whose value per square metre, - |
|
|
|
|
(a) |
does not exceed rupees twenty-five |
Rs. 2.00 per square metre |
|
|
|
|
(b) |
exceeds rupees twenty-five but does not exceed rupees forty |
Rs. 3.50 per suqre metre |
|
|
|
|
(c) |
exceeds rupees forty |
Rs. 5.00 per square |
|
|
|
(2) |
Other fabrics |
Rs. 1.25 per squre metre |
|
|
II. |
Fabrics of width more than 100 centimetres but not more than 130 centimetres and whose value per square metre, - |
|
|
|
|
(a) |
does not exceed rupees twenty-five |
Rs. 2.00 per square metre |
|
|
|
(b) |
exceeds rupees twenty-five but does not exceed rupees forty |
Rs. 3.50 per square metre |
|
|
|
(c) |
exceeds rupees forty |
Rs. 5.00 per square metre |
|
|
III. |
Fabrics other than those covered under Items I and II above and whose value per squre metre - |
|
|
|
|
(a) |
does not exceed rupees twenty-five |
Rs. 2.00 per square metre |
|
|
|
(b) |
exceeds rupees twenty-five but does not exceed rupees forty |
Rs. 3.50 per square metre |
|
|
|
(c) |
exceeds rupees forty but does not exceed rupees seventy |
Rs. 8.00 per square metre |
|
|
|
(d) |
exceeds rupees seventy but does not exceed rupees one hundred |
Rs. 10.00 per square metre |
|
|
|
(e) |
exceeds rupees one hundred but does not exceed rupees one hundred and fifty |
Rs. 20.00 per square metre |
|
|
|
(f) |
exceeds rupees one hundred and fifty |
Rs. 30.00 per square metre |
|
|
|
|
|
|
|
|
|
|
2. Nothing contained in this notification shall apply to goods to which the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 4/88-Central Excises, dated the 19th January, 1988, applies.
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