Fabrics falling under Heading 58.01 or 60.01 - 109/86 - Central Excise - Tariff

Fabrics falling under Heading 58.01 or 60.01

Notification No. 109/86-C.E.

Dated 27-2-1986

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 woven pile fabrics and chenile fabrics, tufted textile fabrics and knitted or crocheted fabrics falling under Heading No. 58.01 or 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise and the additional duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) as is in excess of the duty of excise and the additional duty of excise leviable under the aforesaid two Acts on the corresponding woven fabrics falling under Chapter 51, 52, 54 or 55 of the said Schedule, read with any notification for the time being in force.

Explanation.— For the purposes of this notification, the expression 'corresponding woven fabrics' means fabrics specified in Chapter 51, 52, 53, 54 or 55 which corresponds to knitted or crocheted fabrics with reference to the processes carried out thereon, or the value of the fabric per square metre, or the textile material contained therein.

2. This notification shall come into force on the 28th day of February, 1986.