Yarn and Fabrics - 45/86 - Central Excise - Tariff

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Yarn and Fabrics

Notification No. 45/86-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, the Central Government hereby exempts goods of the description specified in the column (3) of the Table hereto annexed and falling under the Chapter number, Heading number, or Sub-heading number, 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 duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) subject to the conditions, if any, laid down in the corresponding entry in column (4) of the said Table.

THE TABLE

(1)	(2)	(3)	(4)
1.	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.
2.	52	Cotton, drill, long cloth and Markin cotton fabrics intended for use in the coated abrasives industry.	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.
3.	52	Cotton fabrics intended for use in the manufacture of cotton absorbent lint.	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.
4.	52	Trimmings and cuttings of cotton fabrics which are not more than 7.5 centimeters in width if such trimmings and cuttings are intended for use in the manufacture of paper classifiable under Chapter 48 of the said Schedule.	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.
5.	52	Cotton fabrics of not more than 15 centimetres in width.
6.	52	Processed Khadi, that is to say, any cloth woven on handloom from yarns 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.
7.	52 and 58.05	Damaged or sub-standard 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 including remnants or cut-pieces of cotton fabrics, demaged or otherwise deficient in standard, discarded during the course of normal weaving, processing or packing operations or drawal of samples.
8.	52	Poly Vastra, that is to say, any cloth containing cotton and polyester, woven on handlooms from yarns handspun 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 or processing Poly Vastra.
9.	52	Cotton yarn, twist and thread.	If such cotton yarn, twist and thread is spun from cotton waste.
10.	5605.10	Man-made metallic yarn.	If in the manufacture of such yarn polyester film or metallised polyester film 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, is used.
11.	59.03	Damaged or sub-standard 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 which is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise, to be intended to be used in the making of hosiery garments.	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.
13.	6001.11	Hosiery, that is to say, knitted fabrics, tubular or otherwise, in which single or a set of single or double yam traverses continuously throu-ghout the fabrics as a result of passing through all the needles of a circular or flat weft knitting machine.
14.	63.01	Indian National Flags.