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Budget 2002 Changes - No Addl. Duty in Lieu of Sales Tax - Provision for Woven Fabrics Changed - More Items Exempted

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..... ndment, in the manner specified in the corresponding entry in column (3) of the said Table. TABLE S.No. Notification No. and date Amendment (1) (2) (3) 1. 9/96-Central Excise, dated the 23rd July, 1996 In the said notification,- (I) in the Table,- (i) against S.No. 13,- (a) for the entry in column (2), the following shall be substituted, namely:- "52"; (b) in column (3),- (i) in the opening paragraph, the words "or man-made fibres" shall be omitted; (ii) after item (3), the following items shall be inserted, namely:- "(4) Flanellete raising; (5) Damping on grey and bleached sorts; (6) Back filling on grey and bleached sorts; or (7) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric."; (ii) after S.No. 13 and the entries relating thereto, the following shall be inserted namely:- (1) (2) (3) (4) (5) "13A 54 or55 Woven fabrics of man-made fibres subjected to any one or more of the following processes, namely:- (1) Calendering with plain rollers; (2) Padding, that is to say, application of starch to one or both sides of the fabrics; (3) Back f .....

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..... carrying out bleaching, dyeing, printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping or butta cutting, curing or heat-setting or expanding or any one or more of these processes with the aid of power or steam; (c) woven fabrics of man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping (that is to say, cutting away mechanically of loose ends from the fabrics), blowing (steam pressing carried on woven fabrics of acrylic fibre), or any one or more of these processes with the aid of power or steam."; 2. 6/2002-Central Excise, dated the 1st March, 2002 In the said notification,- (I) in the Table,- (a) after S.No. 32 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "32A 27.10 Avgas - Nil -"; (b) after S.No. 80 and the entries relating thereto, the following shall be inserted, namely: (1) (2) (3) .....

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..... 90 Parts of all goods, other than parts of pressure cookers Nil - - 179B 7326.19 Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycle and cycle rickshaws falling under Chapter 40, 73, 83, 85, 87 or 95 Nil - - 179C 7326.21 All goods Nil - -"; (h) after S.No. 183 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "183A 7418.10 Parts of all goods Nil - -"; (i) after S. No. 188 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "188A 7615.10 Parts of all goods, other than parts of pressure cookers Nil - -"; (j) after S.No. 196 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "196A 8413.91 or 8414.99 Parts of hand pumps Nil - - 196B 8414.91 All goods Nil - -"; (k) after S.No. 201 and the entries relating thereto, the following shall be inserted, .....

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..... f power or steam."; 3. 8/2002-Central Excise, dated the 1st March, 2002 In the said notification,- (a) in paragraph 3, after the first proviso, the following proviso shall be added, namely:- "Provided further that the clearances for home consumption of goods falling under heading Nos. 25.04, 68.07 or sub-heading No. 3605.10, whether on payment of duty or otherwise, between 1st April, 2002 and 26th April, 2002, (both days inclusive) shall be taken into account while computing the aggregate value of clearances at Nil rate of duty under Sl.No. I of the said Table for the financial year 2002-2003."; (b) in the Explanation, after clause (I), the following shall be inserted, namely:- "(J) refund of duty paid on clearances made before the 27th day of April, 2002 on the ground that such clearances are included in the aggregate value of clearances under Sl.No. 1 of the said Table, shall not be admissible."; (c) in the Annexure,- (i), item (v) and the entry relating thereto shall be omitted; (ii) for item (vii) and the entry relating thereto, the following shall be substituted, namely;- "(vii) all goods falling under sub-heading No. 3605.90;". 4. 9/2002 .....

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..... o.36, for the entry in column (2), the following shall be substituted, namely,- "8414.10 or 8414.20 "; (xii) S.No. 37 and the entries relating thereto shall be omitted; (xiii) S.No. 39 and the entries relating thereto shall be omitted; (xiv) S.No. 41 and the entries relating thereto shall be omitted; (xv) against S.No.42, in column (3), for the words "other goods", the words "other goods (other than parts and accessories thereof)" shall be substituted; (xvi) against S.No.43, for the entry in column (3), the following shall be substituted, namely,- "All goods other than parts and accessories thereof "; (xvii) against S.No.44, for the entry in column (3), the following shall be substituted, namely,- "All goods other than parts and accessories thereof "; (xvviii) against S.No.45, for the entry in column (3), the following shall be substituted, namely,- "All goods other than parts and accessories thereof "; (xix) against S.No. 46, for the entry in column (3), the following shall be substituted, namely,- "Kerosene pressure lanterns"; (xx) against S.No. 48, for the entry in column (3), the following shall be substituted, namely,- "All goods other than parts and accessories .....

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..... it Rules, 2002."; (iii) in the Table, after S.No. 5 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) "5A 52.07, 52.08 or 52.09 Woven fabrics of cotton subjected to stentering with the aid of an open-air stenter, singeing, cropping or butta-utting, curing or heat- setting, or expanding, or any one or more of these processes with the aid of power or steam, subject to the condition the said fabrics are processed in a factory which does not have the facilities (including plant and equipment) for carrying out bleaching dyeing, or printing or any one or more of these processes with the aid of power or steam. Explanation.- For the purposes of this notification, "open-air stenter" means stenters commonly known as open-air stenters and includes a stenter with a simple outer cover to prevent loss of heat but does not include any stenter which runs on steam or a hot-air stenter. 16% -"; 7 15/2002-Central Excise, dated the 1st March, 2002 In the said notification, the Explanation shall be numbered as Explanation I and after the Explanation I so numbered, the following shall be inserted, nam .....

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