Fabrics
Notification No. 142/86-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 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 conditions, if any, laid down in the corresponding entry in column (4) thereof.
TABLE
|
Sl. No. |
Sub-heading No. |
Rate |
Conditions |
|
|
(1) |
(2) |
(3) |
(4) |
|
|
1. |
5107.24, 5107.32, 5107.39, 5107.41, 5107.42, 5107.49, 5107.91, 5107.92 and 5107.99 |
Nil |
If such fabrics are made of shoddy yarn. |
|
|
2. |
5206.31 |
1% |
|
|
|
3. |
5206.32 |
1% |
|
|
|
4. |
5206.33 |
1% |
|
|
|
5. |
5206.34 |
2% |
|
|
|
6. |
5206.35 |
3% |
|
|
|
7. |
5206.36 |
3% |
|
|
|
8. |
5206.37 |
3% |
|
|
|
9. |
5206.38 |
4% |
|
|
|
10. |
5206.39 |
4% |
If value of such cotton fabrics does not exceed rupees fifty per square metre |
|
|
11. |
5206.39 |
4% plus Rs. 2.50 per square metre |
If value of such cotton fabrics exceeds rupees fifty per square metre |
|
|
12. |
5206.90 |
4% |
If value of such cotton fabrics does not exceed rupees fifty per square metre |
|
|
13. |
5206.90 |
4% plus Rs. 2.50 per square metre |
If value of such cotton fabrics exceeds rupees fifty per square metre |
|
|
14. |
5209.11 |
2% |
|
|
|
15. |
5209.12 |
2% plus 16 paise per square metre |
|
|
|
16. |
5209.13 |
2% plus Rs. 2.66 per square Metre |
|
|
|
|
|
17. |
5209.21 |
2% |
|
|
|
18. |
5209.22 |
4% plus 16 paise per square metre |
|
|
|
|
|
|
19. |
5209.23 |
4% plus Rs. 2.66 per square metre |
|
|
|
|
|
|
20. |
5210.10 |
5% |
|
|
|
21. |
5210.20 |
0.4% plus 16 paise per square metre |
|
|
|
|
|
|
22. |
5210.30 |
0.4% plus Rs. 2.66 per square metre |
|
|
|
|
|
|
23. |
5211.10 |
4% plus 16 paise per square metre |
|
|
|
|
|
|
24. |
5211.20 |
4% plus Rs. 2.66 per square metre |
|
|
|
25. |
5409.10 and 5508.10 |
1% |
|
|
|
26. |
5409.20 and 5508.20 |
3 paise per square metre plus 7 per cent of the differential amount between the value of the fabric per square metre and Rs. 3 per square metre |
|
|
|
27. |
5409.30 and 5508.30 |
45 paise per square metre plus 9 per cent of the differential amount between the value of the fabric per square metre and Rs. 9 per square metre |
|
|
|
28. |
5409.40 and 5508.40 |
117 paise per square metre plus 11 per cent of the differential amount between the value of the fabric per square metre and Rs. 17 per square metre |
|
|
|
29. |
5409.50 and 5508.50 |
7.5% |
|
|
|
30. |
5409.60 |
10% |
|
|
|
31. |
5409.70 |
10% plus Rs. 2.50 per square metre |
|
|
|
(1) |
(2) |
(3) |
(4) |
|
32. |
5412.10 |
2% |
|
|
33. |
5412.20 |
10% plus Rs. 2 per square metre |
|
|
34. |
5412.30 |
10% plus Rs. 4.50 per square metre |
|
|
35. |
5508.61 |
10% plus Rs. 2 per square metre |
|
|
36. |
5508.69 |
10% |
|
|
37. |
5508.71 |
10% plus Rs. 4.50 per square metre |
|
|
38. |
5508.79 |
10% plus Rs. 2.50 per square metre |
|
|
39. |
5511.11 |
2% |
|
|
40. |
5511.12 |
2% plus Rs. 2 per square metre |
|
|
41. |
5511.13 |
2% plus Rs. 4.50 per square metre |
|
|
42. |
5511.27 |
2% |
|
|
43. |
5511.28 |
2% plus Rs. 2 per square metre |
|
|
44. |
5511.29 |
2% plus Rs. 4.50 per square metre |
|
|
45. |
5512.11 |
5% |
|
|
46. |
5512.12 |
5% plus Rs. 2 per square metre |
|
|
47. |
5512.13 |
5% plus Rs. 4.50 per square metre |
|
|
48. |
5512.27 |
5% |
|
|
49. |
5512.28 |
5% plus Rs. 2 per square metre |
|
|
50. |
5512.29 |
5% plus Rs. 4.50 per square metre |
|
|
51. |
5903.19 |
Rs. 2 per square metre plus the duty for the time being leviable on base fabrics, if not already paid. |
|
|
52. |
5903.29 |
Rs. 2.50 per square metre plus the duty for the time being leviable on base fabrics, if not already paid. |
|
9911796707
