Specified goods falling under Chapters 56, 59 and 63 - 271/86 - Central Excise - Tariff

Specified goods falling under Chapters 56, 59 and 63

Notification No. 271/86-C.E.

Dated 24-4-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof.

TABLE

Sl. No.	Heading No. or Sub-heading No.	Description of goods	Rate of duty	Condition
(1)	(2)	(3)	(4)	(5)
1.	5903.19, 5903.29, or 5903.99	Damaged or sub-standard textile fabrics, impregnated, coated, covered or laminated with plastics.	30%	If the length of such damaged or sub-standard fabrics does not exceed three metres.
2.	56.07	Twine, cordage, rope and cables.	Nil	If made from yarn on which the appropriate duty of excise under the Central Excises and Salt Act, 1944 (1 of 1944) or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has already been paid.
3.	56.08	Fishing nets.	Nil
4.	59.08	Cotton belting (other than belting impregnated, coated covered or laminated with plastics).	Nil	If width of such belting is not more than 15 centimetres.
5.	63.01	Jute bags.	Nil	If made from jute fabrics on which the appropriate duty of excise under the Central Excises and Salt Act, 1944 (1 of 1944), has already be paid.
6.	63.01	Made up textile articles produced in the finished state, ready for use (or merely needing separation by cutting dividing threads).	Nil	If such articles are manufactured on weftpile knitting machines.

Explanation.— For the purposes of this notification,—

(a) jute fabrics shall be deemed to have paid the appropriate duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944), if it is purchased from the market;

(b) yarn shall be deemed to have paid the appropriate duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), if it is purchased from the market.