GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, dated the 17th March, 2012
Notification No. 7 /2012-Central Excise
G.S.R. (E) - In exercise of the powers conferred by sub-section (1) of
section 5A of the Central Excise Act, 1944 (1 of 1944), and in supersession of
notification of the Government of India in the Ministry of Finance, Department
of
Revenue No.29/2004-Central Excise, dated the 9th July, 2004, published in the
Gazette of India Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R.420(E), dated the 9th July, 2004, 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
the excisable goods of the description specified in column (3) of the Table
below, and falling within the Chapter, heading or sub-heading or tariff item 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 duty of excise specified thereon under the First Schedule to the
said Act, as is in excess of the amount calculated at the rate specified in the
corresponding entry in column (4) of the said Table,
Explanation.- For the purposes of this notification, the rates specified in
column (4) of the said Table are ad valorem rates, unless otherwise specified.
Table
| S. No. |
Chapter, heading or sub-heading or tariff item
|
Description of goods
|
Rates |
| (1) |
(2) |
(3) |
(4) |
| 1. |
5204 to 5212 |
All goods of cotton, not containing any other textile material
|
6% |
| 2. |
56 (except 56011000) |
All goods of cotton, not containing any other textile material
|
6% |
| 3. |
57. |
All goods of cotton, not containing any other textile material
|
6% |
| 4. |
58 (except 58043000,5805 and 5807) |
All goods of cotton, not containing any other
textile material |
6% |
| 5. |
59 |
All goods of cotton, not containing any other textile material
|
6% |
| 6. |
60 |
All goods of cotton, not containing any other textile material
|
6% |
| 7. |
61, 62 and 63(except 63090000 and 6310)
|
All goods of cotton, not containing any other textile material, other than those
bearing a brand name or sold under a brand name.
Explanation.- For the removal of doubts, it is hereby clarified that ‘goods of
cotton, not containing any other textile material’, shall include goods made
from fabrics of cotton, not containing any other textile materials, even if they
contain sewing threads, cords, labels, elastic tapes, zip fasteners and similar
items used for stitching, fastening, holding or adornment, of materials other
than cotton. |
6% |
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
[F.No. 334/1/2012-TRU]