Government of India
Ministry of Finance
(Department of Revenue)
Notification
No. 11/2009-Central Excise
New Delhi, the 7th July, 2009
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), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendments in the 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, vide
number G.S.R 420(E), dated the 9th July, 2004, namely:-
In the said notification, for the Table, the following Table shall be
substituted, namely:-
| S. No. |
Chapter or heading No.
or sub-heading No. or tariff item
|
Description of goods
|
Rate |
| (1) |
(2) |
(3) |
(4) |
| 1 |
5204 to 5212 |
All goods of cotton, not containing any other textile
material |
4% |
| 2 |
5404 |
All goods (other than nylon monofilament yarn of 210
deniers or in the multiples thereof, with tolerance of 6 per cent.) |
8% |
| 3 |
54 |
All filament yarns procured from outside and
subjected to any process by a manufacturer who does not have the
facilities in his factory (including plant and equipment) for the
manufacture of filament yarns of Chapter 54.
Explanation.- For the purpose of this exemption,
‘manufacture of yarns’ means manufacture of filaments of organic
polymers produced by ,-
(a) polymerization of organic monomers, such as, polyamides, polyesters,
polyurethenes, or polyvinyl derivatives; or
(b) chemical transformation of natural organic polymers
(cellulose, casein, proteins or algae), such as, viscose rayon,
cellulose acetate, cupro or alginates.
|
8% |
| 4 |
56 (except
5601 10 00)
|
All goods of cotton, not containing any other textile
material |
4% |
| 5 |
57 |
All goods of cotton, not containing any other textile
material |
4% |
| 6 |
58 (except
5804 30 00,
5805 and
5807)
|
All goods of cotton, not containing any other textile
material |
4% |
| 7 |
59 |
All goods of cotton, not containing any other textile
material |
4% |
| 8 |
60 |
All goods of cotton, not containing any other textile
material |
4% |
| 9 |
61, 62, 63
(except 6309
00 00 and
6310)
|
All goods of cotton, not containing any other textile
material
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 material, even if they contain sewing threads, cords, labels,
elastics tapes, zip fasteners and similar items used for stitching,
fastening, holding or adornment, of materials other than cotton
|
4%’’. |
[F. No.334/13 /2009-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note.- The principal notification was published vide number G.S.R. 420(E), dated
the 29th July,
2004, and last amended vide notification No. 58/2008-Central Excise, dated the
7th December,2008 published vide number G.S.R. 840 (E), dated the 7th December, 2008.