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Exemption to woollen fabrics when subjected to process of calendering - 344/86 - Central Excise - TariffExtract Exemption to woollen fabrics when subjected to process of calendering Notification No. 344/86-C.E. Dated 16-6-1986 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), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 295/79-Central Excise, dated the 24th November, 1979, the Central Government hereby exempts woven fabrics of wool, falling under heading no. 51.07 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when subjected to any process or processes specified in the Table hereto annexed, from the whole of the duty of excise leviable thereon both under the Central Excises and Salt Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957): Provided that the exemption under this notification shall not apply to such woven fabrics of wool as are subjected to any process or processes specified in the said Table within the same factory in which they have been subjected to any process other than the process or processes specified in the said Table. The Table 1. Calendering with plain rollers. 2. Blowing (steam pressing).
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