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Exemption to specified goods falling under different chapters
Notification No. 11
dated 1st March 2001
This notification has been supersessed by Central
Excise Notification No. 14 dated 1st March 2002.
In
exercise of the powers conferred by sub-section (1) of section 5A of the Central
Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the
Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 or
1957), and in supersession of the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No. 17/2000-Central Excise, dated
the 1st March 2000, published in the Gazette of India vide number
G.S.R. 195(E), dated the 1ST March, 2000 except as respects things
done or omitted to be done before such supersession, the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby
exempts excisable goods of the description specified in column (3) of the Table
below and falling within the Chapter, heading No. or sub-heading No. of the
First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in
the corresponding entry in column (2) of the said Table, from so much of the
aggregate of -
(a) the duty of excise
specified in the First Schedule to the said Central Excise Tariff Act; and
(b)
the duty of excise specified in the First Schedule to the said Additional
Duties of Excise (Goods of Special Importance) Act,
(hereinafter
referred to as the �aggregate duty�) as is in excess of an amount calculated
at the rate of sixteen percent ad valorem:
2. The aggregate duty of
sixteen per cent ad valorem leviable on the excisable goods specified in
the Table below shall be apportioned equally between the duty leviable under the
said Central Excise Act and the said Additional Duties of Excise (Goods of
Special Importance) Act: -
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S. No.
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Chapter or heading No. or
sub-heading No.
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Description
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(1)
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(2)
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(3)
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1.
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51.10
(except 5110.10) or 51.11 (except 5111.10)
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Fabrics
of carded or combed wool or carded or combed fine animal hair
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2.
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52.07
(except 5207.20), 52.08 (except 5208.20) or 52.09 (except 5209.10)
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Denim
fabrics, whether or not processed and other cotton fabrics, subjected to any
process with the aid of power or steam.
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3.
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52.07,
52.08 or 52.09
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Cotton
fabrics woven on handlooms and processed with the aid of power or steam by an
independent processor approved in this behalf by the Government of India on the
recommendation of the Development Commissioner for Handlooms.
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4.
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54.06
(except 5406.10) or 54.07 (except 5407.10)
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All goods
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5.
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55.11
(except 5511.10), 55.12 (except 5512.10), 55.13 (except 5513.10) or 55.14
(except 5514.10)
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All
goods
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6.
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5801.22,
5801.32, 5802.22 or 5802.32
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All
goods
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7.
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5802.51
or 5802.52
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Tufted
textile fabrics of cotton (not containing any other textile material)
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8.
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58.03
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All
goods
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9.
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5804.11
or 5804.12
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Lace
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10.
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59.01
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All
goods
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11.
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6001.12,
6001.22, 6001.92, 6002.30, 6002.43 or 6002.93
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All
goods
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Explanation:
For the purposes of the exemption under S. No. 3
of the Table, -
(i) the
expression �independent processor� means a manufacturer, who is engaged
exclusively in the processing of fabrics with the aid of power and who has no
proprietary interest in any factory engaged in the spinning of yarn of cotton or
weaving of cotton fabrics; and
(ii)the
value of the fabrics shall be equal to 40% of the value determined under section
4 of the Central Excise Act, 1944 (1 of 1944).
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