Yarn and Fabrics - 47/86 - Central Excise - Tariff

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Yarn and Fabrics

Notification No. 47/86-C.E.

Dated 10-2-1986

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 the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 91/69-Central Excises, dated the 1st March, 1969, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter No. or Heading No., or Sub-heading No., as the case may be, specified in the corresponding entry in column (2) of the said Table, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the additional duty of excise leviable thereon under the first mentioned Act, subject to the conditions, if any, laid down in the corresponding entries in column (4) of the said Table.

THE TABLE

(1)	(2)	(3)	(4)
1.	52 and 58.05	Damaged or substandard cotton fabrics which are classified as 'chindies', that is to say, genuine normal cut-pieces of cotton fabrics which are 23 centimetres or less in length.
2.	52	Cotton fabrics intended for use in any textile printing, dyeing, bleaching or sizing process.	If the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed in respect of such fabrics used elsewhere than in the factory of production and the fabrics are also fully used in the process of textile printing, dyeing, bleaching or sizing and cannot be put to further use as ordinary cloth.
3.	52	Cotton drill, long cloth and markin cotton fabrics.	If the fabrics are intended for use in the coated abrasives industry and the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed in respect of such fabrics used elsewhere than in the factory of production.
4.	52	Cotton fabrics	If intended for use in the manufacture of cotton absorbent lint and the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed in respect of such fabrics used elsewhere than in the factory of production.
5.	52	Trimmings and cuttings of cotton fabrics which are not more than 7.5 centimetres in width.	If such trimmings and cuttings are used in the manufacture of paper falling under Chapter 48 of the aforesaid Schedule and the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed in respect of such fabrics used elsewhere than in the factory of production.
6.	52	Cotton fabrics of not more than 15 centimetres in width.	—
7.	52	Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or inadmixture with silk or woollen yarn, hand spun in India.	If the fabrics are certified as Khadi by an Officer duly authorised in this behalf by the Khadi and Village Industries Commission.
8.	52	Cotton fabrics	If exported outside India and no duty is payable thereon under the Central Excises and Salt Act, 1944 (1 of 1944).
9.	52	Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns hand-spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission.	If processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra.
10.	5805.11	Silk fabrics
11.	59.03	Damaged or substandard cotton fabrics which are classified as "chindies", that is to say, genuine normal cut-pieces of such fabrics which are 6 centimetres or less in length.	—
12.	6001.11	Hosiery.	If it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise to be intended for being used in the making of hosiery garments and the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed in respect of such fabrics used elsewhere than in the factory of production.
13.	6001.11	Hosiery, that is to say, knitted fabrics tubular or otherwise, in which single or a set of single or double yarn traverses continuously throu-ghout the fabrics as a result of passing through all the needles of a circular or flat weft knitting machine.

Explanation: — For the purposes of serial number 1 of the Table, the expression "sub-standard cotton fabrics" includes remnants or cut-pieces of cotton fabrics, damaged or otherwise deficient in standard, discarded during the course of normal weaving, processing or packing operations or drawal of samples.

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

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