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Additional Duty Rules, 1995 (Woven Fabrics)
Notification
No. 124 dated 7th August 1975
In
exercise of the powers conferred by sub-section (3) of section 3 of the Customs
Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following
rules, namely: -
(1)
These rules may be called the Fabrics (Additional Duty) Rules, 1995
(2)
They shall come into force on the date of their publication in the
Official Gazette.
2.
For the purpose of sub-section (3) of section 3 of the Customs Tariff
Act, 1975 (51 of 1975) (here in after) referred to as the said Act), additional
duty leviable on women fabrics falling under Chapter 52, Chapter 54 or Chapter
55 of the First Schedule to the said Act as are specified in column (2) of the
Table annexed hereto when imported into India, shall be equal to such portion of
the excise duty leviable on yarns, dyes, chemicals or consumables, as the case
may be, as is equivalent to an amount of the duty of excise calculated by
applying the rate specified in the corresponding entry in column (3) of the said
Table to the aggregate of �
(a)
the value of the imported fabrics determined under section 14 of the
Customs Act, 1962 (52 of 1962); and
(b)
any duty of customs chargeable on the imported fabrics under section 12
of the said Customs Act, and any sum chargeable on such fabrics under any law
for the time being in force as an addition to, and in the same manner as, a duty
of customs but not including,-
(i)
the additional duty chargeable under sub-section (1) of section 3 of the said
Act; and
(ii)
additional duty chargeable under sub-section (3) of section 3 of the said Act.
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S.No
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Names
of fabric
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Rate
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(1)
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(2)
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(3)
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1.
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Woven
fabric of cotton, not containing any other textile materials
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5%
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2.
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Woven
fabrics of polyester filament yarn, not Containing any other textile
materials
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25%
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3.
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Woven
fabrics, not containing any filament yarn
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15%
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4.
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Woven
fabrics, other than those specified at S. No 1,2,or 3 above
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20%
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