Damaged or sub-standard textile fabrics - 400/86 - Central Excise - Tariff

Damaged or sub-standard textile fabrics

Notification No. 400/86-C.E.

Dated 26-8-1986

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 amendments to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 274/86-Central Excises, dated the 24th April, 1986, namely :-

In the said notification, -

(i) In the opening paragraph, for the words "damaged or substandard textile fabrics of length not exceeding three metres", the words and figures "damaged or sub-standard textile fabrics of area not exceeding 1.3 square metres" shall be substituted; and

(ii) the following proviso shall be inserted at the end, namely :-

"Provided that the aggregate quantity of clearances of such damaged or sub-standard textile fabrics from any factory, for home consumption, in any month, by or on behalf of one or more manufacturers, at the rate specified in this notification shall not exceed 5% of the total quantity of clearances of textile fabrics, impregnated, coated, covered or laminated with plastics falling under heading No. 59.03 of the said Schedule during the immediately preceding month".