Amends Notification No. 254/87-C.E. [Ch. 54 and 55]
Notification No. 262/87-C.E.
Dated 9-12-1987
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 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 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 125 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 is 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 Rs. 3.50 per square metre |
|
(b) |
exceeds rupees twenty-five but does not exceed rupees forty |
Rs. 5.00 per square metre |
|
(c) |
exceeds rupees forty |
Rs. 1.25 per square metre |
|
|
II. |
(2) other fabrics
Fabrics of width more than 100 centimetres but not more than 120 centimetres, - |
|
|
|
(1) |
containing any one or more of the following textile materials, namely, nylon filament yarn, viscose filament yarn, viscose staple fibreand cotton but not containing any other textile material |
Rs. 1.25 per square metre |
|
(2) |
other fabrics whose value per square metre - |
|
|
(a) |
does not exceed rupees twenty-five |
Rs. 2.00 per square metre
Rs. 3.50 per square metre
Rs. 5.00 per squre metre |
|
(b) |
exceeds rupees twenty-five but does not exceed rupees forty |
|
(c) |
exceeds rupees forty |
|
|
III. |
Fabrics other than those covered under Items I and II above, - |
|
|
|
|
(1) |
Containing polyester staple fibre and cotton, but not containing any other textile material, in which the proportion of the polyester staple fibre is less than 70 per cent by weight in the total fibre content. |
Rs. 3.00 per square metre |
|
|
|
(2) |
other fabrics whose value per square metre - |
|
|
|
|
|
(a) |
does not exceed rupees twentyfive. |
Rs. 5.00 per square metre |
|
|
|
|
(b) |
exceeds rupees twenty-five but does not exceed rupees forty. |
Rs. 6.50 per square metre |
|
|
|
|
(c) |
exceeds rupees forty but does not exceed rupees seventy. |
Rs. 8.00 per squre metre |
|
|
|
|
(d) |
exceeds rupees seventy but does not exceed rupees one hundred |
Rs. 10.00 per square metre |
|
|
|
|
(e) |
exceeds rupees one hundred." |
Rs. 15.00 per square metre." |
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