Fabrics falling under Heading 54.09 - 314/86 - Central Excise - Tariff

Fabrics falling under Heading 54.09 Notification No. 314/86-C.E. Dated 21-5-1986 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 exempts fabrics falling under sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in column (2) of the Table hereto annexed, 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 specified in the corresponding entry in column (3) of the said Table, subject to the condition laid down in the corresponding entry in column (4) thereof. TABLE S. No. Sub-heading No. Rate Condition (1) (2) (3) (4) 1. 5409.60 10% If such fabrics do not contain polyester fibre. 2. 5409.60 10% plus Rs. 2.00 per square metre. If such fabrics contain polyester fibre. 3. 5409.70 10% plus Rs. 2.50 per square metre. If such fabrics do not contain polyester fibre. 4. 5409.70 10% plus Rs. 4.50 per square metre. If such fabrics contain polyester fibre.