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Chapter 55: Exemptions (Other than General)
Notification No. 27 dated 16th
March 1995 (As amended by 74/95, 95/95)
In exercise of the powers
conferred by sub-section (1) of section 5A of the Central Excises and Salt Act,
1944 (1 of 1944), the Central Government, being satisfied that it is necessary
in the public interest so to do, hereby exempts goods specified in column (2) of
the Table hereto annexed and falling within Chapter 54 or Chapter 55 of the
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the
duty of excise leviable thereon which is specified in the said Schedule as is in
excess of the amount calculated at the rate specified in the corresponding entry
in column (3) of the said Table.
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S.No.
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Description of goods
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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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Nylon filament yarn (other than textured) or
polypropylene multifilament yarn (other than textured) of 210 deniers with
tolerance of 4 per cent.
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Nil
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2.
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Omitted
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3.
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Nylon filament yarn, whether
or not textured-
(i) above 750 deniers
(ii) not above 750 deniers
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20% ad valorem
30% ad valorem
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4.
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Nylon filament yarn (other
than textured) of denierage 400 and above and of tenacity exceeding 6.5 grams
per denier
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20% ad valorem
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5.
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Omitted
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6.
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Polyester filament yarn,
(other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams
per denier
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20% ad valorem
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7.
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Omitted
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8.
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Spandex yarn
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10% ad valorem
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9.
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Omitted
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10.
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Omitted
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11.
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Omitted
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12.
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Monofilament of high density
polyethylene or polypropylene,-
(i) if no Modvat credit under
rule 57A of the Central Excise Rules, 1944 has been availed
(ii) other
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Nil
20% ad valorem
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13.
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Nylon monofilament yarn, of
denierage 210, 330, 420, 630, 840, 1050, 1260 and 1680, with tolerance of 4 per
cent.
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Nil
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14.
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Omitted
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15.
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Other synthetic monofilament
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Duty for the time being
leviable on corresponding synthetic filament yarn, other than textured, read
with any notification for the time being in force.
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16.
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Other artificial monofilament
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Duty for the time being
leviable on corresponding artificial filament yarn, other than textured, read
with any notification for the time being in force.
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17.
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Viscose filament yarn
purchased by a registered Apex Handloom Co-operative Society, the National
Handloom Development Corporation or a State Government Handloom Development
Corporation, and the payment for which is made by cheque drawn by such
Co-operative Society or Corporation, as the case may be, on its own bank
account.
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15% ad valorem
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18.
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Woven fabrics of man-made
filament yarn including fabrics obtained from synthetic or artificial
monofilament of 60 deniers or more and of which no cross-sectional dimension
exceeds 1 mm.; woven fabrics obtained from strip and the like (for example,
artificial straw) of synthetic or artificial textile materials of an apparent
width not exceeding 5mm,-
(i) not subjected to any
process
(ii) subjected to the process
of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease
resistant processing or any other process or any one or more of these processes
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Nil
Nil
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19.
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Polyester tow consumed within
the factory of production in the manufacture of polyester staple fibre
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Nil
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20.
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Omitted
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21.
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Yarn, including sewing thread
of artificial staple fibre, in or in relation to the manufacture of which no
process is ordinarily carried on with the aid of powder
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Nil
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22.
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Yarn, including sewing
thread, of artificial staple fibre, not containing synthetic staple fibres
supplied in plain (straight) reel hanks, whether single or multiple fold
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Nil
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23.
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Yarn, including sewing
thread, of artificial staple fibre, not containing synthetic staple fibres
supplied in cross reel hanks, whether single or multiple fold, and purchased by
a registered Apex Handloom Co-operative Society, the National Handloom
Development Corporation or a State Government Handloom Development Corporation,
and the payment for which is made by cheque drawn by such Co-operative Society
or Corporation, as the case may be, on its own bank account-
(a) of counts not exceeding
25
(b) of counts exceeding 25
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Nil
10% ad valorem
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24.
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Yarn, including sewing
thread, containing artificial staple fibre and polyester staple fibre (not
containing any other textile material), and in which the proportion of polyester
staple fibre is more than 40% by weight of the total fibre content, in or in
relation to the manufacture of which any process is ordinarily carried on with
the aid of power, purchased by a registered Apex Handloom Co-operative Society,
the National Handloom Development Corporation or a State Government Handloom
Development Corporation, and the payment for which is made by cheque drawn by
such Co-operative Society or Corporation, as the case may be, on its own bank
account.
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Nil
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25.
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Yarn of polyester staple
fibre including sewing thread, purchased by a registered Apex Handloom
Co-operative Society, the National Handloom Development Corporation or a State
Government Handloom Development Corporation, and the payment for which is made
by Cheque drawn by such Co-operative Society or Corporation, as the case may be,
on its own bank account,-
(i) Containing cotton (not
containing any other textile material) and in which the proportion of polyester
staple fibre is less than 70 per cent by weight of the total fibre content.
(ii) containing cotton, ramie
or artificial staple fibre or any one or more of these fibres (not containing
any other textile material) and in which the proportion of polyester staple
fibre is less than 70 per cent by weight of the total fibre content
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Nil
Nil
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26.
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Woven fabrics of man-made
staple fibres,-
(i) not subjected to any
process
(ii) subjected to the process
of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease
resistant processing or any other process or any one or more of these processes
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Nil
Nil
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