Man-made fabrics - 143/86 - Central Excise - Tariff

Contents

Man-made fabrics

Notification No. 143/86-C.E.

Dated 1-3-1986

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 goods, falling under Heading No. or 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, if any, laid down in the corresponding entry in column (4) thereof.

TABLE

Sl. No.	Sub-heading No.	Rate	Condition
(1)	(2)	(3)	(4)
1.	5206.20 and 5207.20	Fifty per cent of duty leviable under sub-heading Nos. 5206.31 to 5206.39 and 5206.90, as the case may be, of the said Schedule (read with any notification for the time being in force) depending upon the average count of the yarn in the fabric and the value per square metre of the fabric.
2.	5207.90 and 5208.19	Twenty-five per cent of the duty leviable under sub-heading Nos. 5206.31 to 5206.39 and 5206.90, as the case may be, of the said schedule (read with any notification for the time being in force) depending upon the average count of the yarn in the fabric and the value per square metre of the fabric.
3.	5208.22	Forty per cent of the duty leviable under sub-heading Nos. 5206.31 to 5206.39 and 5206.90, as the case may be, of the said Schedule (read with any notification for the time being in force) depending upon the average count of the yarn in the fabric and the value per square metre of the fabric.
4.	5208.29	Duty leviable under sub-heading Nos. 5206.31 to 5206.39, and 5206.90, as the case may be, of the said Schedule (read with any notification for the time being in force) depending upon the average count of the yarn in the fabric and the value per square metre of the fabric.
5.	5410.20 and 5411.12	Sixty per cent of the duty leviable under sub-heading Nos. 5409.10 to 5409.70, as the case may be, of the said Schedule (read with any notification for the time being in force) depending upon the value per square metre of the fabric.
6.	5411.29	Duty leviable under sub-heading Nos. 5409.10 to 5409.70, as the case may be, of the said Schedule (read with any notification for the time being in force) depending upon the value per square metre of the fabric.
7.	5412.10, 5412.20 and 5412.30	Nil	If such fabrics are processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms.
8.	5509.20 and 5510.12	Sixty per cent of the duty leviable under sub-heading Nos. 5508.10 to 5508.79, as the case may be, of the said Schedule (read with any notification for the time being in force) depending upon the value per square metre of the fabric.
9.	5510.29	Duty leviable under sub-heading Nos. 5508.10 to 5508.79, as the case may be, of the said Schedule (read with any notification for the time being in force) depending upon the value per square metre of the fabric.