Goods of Chapters 51, 52, 54, 55, 59 and 62
Notification No. 141/86-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, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under sub-heading Nos. 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. |
5107.24, 5107.39, 5107.41, 5107.42, 5107.49, 5107.91, 5107.92 and 5107.99 |
Woven fabrics of wool, made of shoddy yarn |
Nil |
— |
|
2. |
5204.21, 5504.21, 5504.22 and 5506.21 |
Yarn, including sewing thread |
Nil |
If such yarn is purchased by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms, and payment for such yarn is made by cheque drawn by such co-operative society or organisation, as the case may be, on its own bank account. |
|
3. |
5204.21 |
Yarn, including sewing thread |
Rs. 3 per kilogram |
— |
|
4. |
54.02 and 54.04 |
Split yarn |
Nil |
If such split yarn has been produced from mother yarn for split 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. |
|
5. |
5406.90 |
Strips and the like of synthetic textile material |
Rs. 3.52 per kilogram |
If such strips and the like are intended for weaving of fabrics or sacks. |
|
6. |
5504.21 |
Yarn (including sewing thread) |
Rs. 3 per kilogram |
— |
|
7. |
5504.22 and 5506.21 |
Yarn (including sewing thread) |
Rs. 6 per kilogram |
— |
|
8. |
5903.19 |
Textile fabrics, impregnated, coated, covered or laminated with plastics |
Rs. 6 per square metre plus the duty for the time be-ing levi-able on the base fabrics under Chapter 52, if not already paid |
— |
|
9. |
5903.29 |
Textile fabrics, impregnat-ed, coated, covered or laminated with plastics |
Rs. 7.50 per square metre plus the duty for the time be-ing leviable on base fabrics under Chapter 54 or Chapter 55, as the case may be, if not already paid |
— |
|
10. |
5903.99 |
Textile fabrics impregnat-ed, coated, covered or laminated with plastics |
Rs. 8 per square metre |
— |
|
11. |
5906.11, 5906.12 and 5906.19 |
Fabrics covered partially or fully with textile flocks or with preparation containing textile flocks |
15% plus the duty for the time be-ing leviable on base fabrics under Chapter 52, 54 or 55, as the case may be, if not already paid |
If the manufacturer has not availed of the procedure prescribed in rule 56A of the Central Excise Rules, 1944, in respect of the duty paid on the base fabrics |
|
12. |
6202.00 |
Shawls and mufflers of wool, made of shoddy yarn |
Nil |
— |
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