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Effective duty on goods manufactured by 100% <a href='http://www.eximguru.com/exim/eou/default.aspx'>EOU</a>s etc. from indigenous
raw materials and cleared to the domestic tariff area
Notification No. 20 dated 18th July 1998 (As amended by
11/2000, 48/2000)
This notification has been supersessed by Central
Excise Notification No. 20 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) the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts the goods of the description
specified in column (2) of the Table and falling under the Chapter No. of the
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the
corresponding entry in column (3) of the said Table, produced or manufactured,
in a hundred percent export-oriented undertaking or a free trade zone wholly
from the raw materials produced or manufactured in India, and allowed to be sold
in India, under and in accordance with, the provisions of sub-paragraph (a),
(b), (c), (d) or (f) paragraph 9.9 or paragraph 9.20 of the Export and Import
Policy, 1st April, 1997-31st March, 2002, from so much of
the duty of excise leviable thereon under section 3 of the said Central Excise
Act, as is in excess of the rate specified in the corresponding entry in column
(4) of the said Table.
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S. No.
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Description of
goods
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Chapter No.
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Rate of duty
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(1)
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(2)
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(3)
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(4)
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1.
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Fabrics of cotton
(not containing any other textile material), not subjected to any process.
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52
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Fifty percent of
the duty specified in the First Schedule of the said Central Excise Tariff Act.
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2.
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Fabrics of-
(i) cotton
(containing any other textile material),
(ii) man-made
fibres,
not subjected to
any process
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52, 54 or 55
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Fifty percent of
the duty specified in the First Schedule of the said Central Excise Tariff Act.
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3
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(i) Knitted or
crocheted fabrics of cotton, whether or not processed
(ii) Knitted or
crocheted fabrics of man-made fibres, not subjected to any process
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60
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Fifty percent of
the duty specified in the First Schedule of the said Central Excise Tariff Act.
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Explanation: For the purposes of this
notification, the value of the goods shall be determined in terms of section 4
of the Central Excise Act, 1944 (1 of 1944).
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