Effective rate of additional duty for fabrics of man-made staple Fibres [Ch. 55] - 261/87 - Central Excise - Tariff

Effective rate of additional duty for fabrics of man-made staple Fibres [Ch. 55]

Notification. No. 261/87-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 exempts fabrics of man-made staple fibres, falling under Heading No. 55.11 or 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 50 paise per square metre :

Provided that the exemption contained in this notification shall apply only in respect of such of the said fabrics which are manufactured under a programme duly approved by the Textile Commissioner of the Government of India and an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Textiles and being the fabrics whose maximum ex-factory prices are fixed under the said programme.

Provided further that the exemption contained in this notification shall also apply in respect of fents, rags and chindies arising during the course of manufacture of the said fabrics upto an aggregate quantity of such fents, rags and chindies not exceeding 8 per cent. of the total quantity of clearances of the said fabrics.

Explanation. - For the purpose of this notification, -

(a) "chindies" means normal cut-pieces of fabrics which are 23 centimetres or less in length including remnants or cut-pieces of fabrics, damaged or otherwise deficient in standard;

(b) "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;

(c) "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 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.