Fixation of effective duty of excise in respect of specified processed
textile fabrics, articles of apparel and other made up textile made ups
Fixation of Effective Duty of Excise in respect
of Specified Processed Textile Fabrics, Articles of Apparel and Other Textile
Made ups
Notification
No. 15 dated 1st March 2002
(As amended by Corrigendum dated 13th March 2002, Notification No.
26 dated 27th April 2002, Notification No. 37 dated 3rd
July 2002, Notification No. 3 dated 6th January 2003,
Notification No. 16 dated 1st March 2003)
In exercise of the powers conferred
by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944),
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,
-
(a)��� in respect of the goods specified against
S.Nos. 2, 3, 5, 6, 8, 9, 10, 12, 13, 15, 16 and 17, from so much of the duty of
excise specified in the First Schedule to the said Central Excise Tariff Act as
is in excess of an amount calculated at the rate equivalent to seventy-five per
cent. of the duty of excise specified in the First Schedule; and
(b)��� in respect of the goods specified against
S.Nos. 1, 4, 7, 11 and 14 from the whole of the duty of excise specified in the
First Schedule,
subject
to the relevant conditions specified below the said Table, and referred to in
the corresponding entry in column (4) of the said Table:
Provided that nothing
contained in this notification shall apply to the goods specified in clause (a)
above on or after the 1st day of March 2005.
2.������� This notification shall have effect upto and inclusive of
31st day of March 2003.
Explanation I: For the purposes of the conditions specified below, textile
yarns or fabrics shall be deemed to have been duty paid even without production
of documents evidencing payment of duty thereon.
Explanation II:
For the removal of doubt, it is hereby clarified that once a manufacturer opts
to pay duty in respect of goods from his factory or warehouse, as the case may
be, specified against S. No. 2, 5, 8, 12 or 15, as the case may be, of the
Table below, he shall do so in respect of all the clearances of the said goods
specified against each of the aforesaid S.No. till such time he opts not to pay
duty.
Explanation III: For the removal of doubt, it is hereby
clarified that Condition No. 1 or 4, as the case may be, shall be deemed to
have been fulfilled even if CENVAT credit in respect of capital goods, which
are not used exclusively in the manufacture of exempted goods, is availed under
the CENVAT Credit Rules, 2002.
Explanation
IV- In this notification, -
(1) For the removal of doubt, it is
hereby clarified that in Explanation I and in condition Nos. 1 and 2
specified below the Table, the expression "textile yarns" is intended
to include therein "textile fibres" also;
(2) For the purposes of the exemption to
processed textile fabrics, specified in the Table against any of the S. Nos. 3,
6, 9, 10 and 13, manufactured by a composite mill (i.e., a manufacturer engaged
in processing of fabrics along with the spinning of yarn from fibres and
weaving or knitting or crocheting of fabrics within the same factory), or by a
manufacturer engaged in processing of fabrics along with weaving or knitting or
crocheting of fabrics within the same factory, the condition specified in
column (5) against each of the said respective S. Nos. is intended to have been
satisfied if the said processed fabrics are manufactured form textile fibres or
yarns, as the case may be, on which the appropriate duty of excise leviable
under the First or the Second Schedule to the said Central Excise Tariff Act
read with any notification for the time being in force or the additional duty
of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case
may be, has been paid;
(3) For the purposes of the exemption to
goods specified in the Table, in column (3) against S.No.17, manufactured by a
manufacturer engaged in the production of the said goods along with processing
of fabrics and weaving or knitting or crocheting of fabrics within the same
factory, the condition specified in column (5) against the said S. No. is
intended to be satisfied if the said goods are manufactured from textile yarns,
on which the appropriate duty of excise leviable under the First or the Second
Schedule to the said Central Excise Tariff Act read with any notification for
the time being in force or the additional duty of customs leviable under
section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid;
(4) This Explanation shall have effect as
if it had always been the part of this notification.
Table
|
S.No.
|
Chapter or
heading No., or sub-heading No.
|
Description
|
Condition
No.
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1
|
5112.10
|
Woven fabrics, not subjected to
any process
|
1
|
|
2
|
5112.10
|
Woven fabrics, not subjected to
any process
|
2
|
|
3
|
51.12
|
Woven fabrics, subjected to any process
|
3
|
|
4
|
5309.10 or 5311.10
|
Woven fabrics, not
subjected to any process
|
1
|
|
5
|
5309.10 or 5311.10
|
Woven fabrics not subjected to any
process.
|
2
|
|
6
|
53.09 or 53.11
|
Woven fabrics, subjected to any
process
|
3
|
|
7
|
5801.91, 5802.41, 5804.19, 5806.10
or 5806.39
|
Woven fabrics of other textile materials
(other than of jute), not subjected to any process
|
1
|
|
8
|
5801.91, 5802.41, 5804.19, 5806.10
or 5806.39
|
Woven fabrics of other textile
materials (other than of jute), not subjected to any process
|
2
|
|
9
|
5806.20 or 5806.40
|
All goods whether or not subjected
to any process
|
2
|
|
10
|
5801.92, 5802.42, 5804.19, 5806.10
or 5806.39
|
Woven fabrics of other textile
materials (other than of jute), subjected to any process
|
3
|
|
11
|
6001.19, 6001.29, 6001.99,
6002.41, 6002.49, 6002.91 or 6002.99
|
Knitted or crocheted fabrics of
textile materials (other than cotton or man-made fibre), not subjected to any
process
|
1
|
|
12
|
6001.19, 6001.29, 6001.99,
6002.41, 6002.49, 6002.91 or 6002.99
|
Knitted or crocheted fabrics of textile
materials (other than cotton or man-made fibre), not subjected to any process
|
2
|
|
13
|
6001.19, 6001.29, 6001.99,
6002.41, 6002.49, 6002.91 or 6002.99
|
Knitted or crocheted fabrics of textile
materials (other than cotton or man-made fibre), subjected to any process
|
3
|
|
14
|
61.01
|
Articles of apparel, knitted or
crocheted
|
4
|
|
15
|
61.01
|
Articles of apparel, knitted or
crocheted
|
5
|
|
16
|
62.01
|
Articles of apparel, not knitted
or crocheted
|
6
|
|
17
|
63
|
All goods except jute blankets and
sacks and bags of jute used for the packing of goods
|
6
|
|
Condition
No.
|
Conditions
|
|
(1)
|
(2)
|
|
1
|
If
made from textile yarns on which the appropriate duty of excise leviable
under the First Schedule or the Second Schedule to the said Central Excise
Tariff Act read with any notification for the time being in force or the
additional duty of customs leviable under section 3 of the Customs Tariff
Act, 1975, as the case may be, has been paid and no credit of the duty paid
on inputs or capital goods has been taken under rule 3 or rule 11 of the
CENVAT Credit Rules, 2002.
|
|
2
|
If
made from textile yarns on which the appropriate duty of excise leviable
under the First Schedule or the Second Schedule to the said Central Excise
Tariff Act read with any notification for the time being in force or the
additional duty of customs leviable under section 3 of the Customs Tariff
Act, 1975, as the case may be, has been paid.
|
|
3
|
If
made from textile fabrics, whether or not processed, on which the appropriate
duty of excise leviable under the First Schedule to the said Central Excise
Tariff Act, read with any notification for the time being in force or the
additional duty of customs leviable under section 3 of the Customs Tariff
Act, 1975, as the case may be, has been paid.
|
|
4
|
If no credit of the duty paid on inputs or capital goods
has been taken under rule 3 or rule 11 of the CENVAT Credit Rules 2002.
|
|
5
|
If
made from knitted or crocheted textile fabrics, whether or not processed, on
which the appropriate duty of excise leviable under the First Schedule to the
said Central Excise Tariff Act and the Additional Duties of Excise (Goods of
Special Importance) Act, read with any notification for the time being in
force or the additional duty of customs leviable under section 3 of the
Customs Tariff Act, 1975, as the case may be, has been paid.
|
|
6
|
If
made from woven or knitted or crocheted textile fabrics, whether or not
processed, on which the appropriate duty of excise leviable under the First
Schedule to the said Central Excise Tariff Act and the Additional Duties of
Excise (Goods of Special Importance) Act, read with any notification for the
time being in force or the additional duty of customs leviable under section
3 of the Customs Tariff Act, 1975, as the case may be, has been paid.
|
|