Cotton fabrics processed without the aid of power - 111/87 - Central Excise - Tariff

Cotton fabrics processed without the aid of power

Notification No. 111/87-C.E.

Dated 10-4-1987

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), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 54/87-Central Excises, dated the 1st March, 1987, the Central Government hereby exempts cotton fabrics processed without the aid of power or steam, falling within Chapter 52 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafter referred to as the said goods"), and cleared for home consumption, on or after the 1st day of April in any financial year, by a manufacturer from one or more factories, -

(a) in a case where the said goods have been subjected to the process of screen printing, upto an aggregate quantity not exceeding seventy-five lakh square metres;

(b) in any other case, upto an aggregate quantity not exceeding fifty lakh square metres,

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 aggregate quantity of clearances of the said goods by a manufacturer from one or more factories in terms of clauses (a) and (b) of this paragraph taken together, shall not exceed seventy-five lakh square metres :

Provided further that the aggregate quantity of clearances of the said goods from any factory by one or more manufacturers shall not exceed seventy-five lakh square metres in terms of clause (a) and fifty lakh square metres in terms of clause (b) of this paragraph, respectively :

Provided also that the aggregate quantity of clearances of the said goods from any factory by one or more manufacturers in terms of clauses (a) and (b) of this paragraph taken together shall not exceed seventy five lakh square metres.

Explanation : - For the purposes of this notification, -

(1) the quantity of the said goods used within the factory in which it is produced for further processing shall not be taken into account for determining the limit of seventy five lakhs square metres or fifty lakhs square metres, as the case may be;

(2) cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics shall be deemed to have been processed without the aid of steam.

(3) in computing the limit of seventy-five lakhs square metres or fifty lakhs square metres, as the case may be, the clearances, if any, already effected under Notification No. 54/87-Central Excises, dated the 1st March, 1987, shall also be taken into account.