Exemption to rags, trimmings and tailor cuttings of readymade garments manufactured in a 100% EOU or a free trade zone and allowed to be sold in India.
Notification No. 103/93-Central Excise
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts rags, trimmings and tailor cuttings arising in the course of manufacture of readymade garments falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and produced or manufactured in a hundred per cent export-oriented undertaking or a free trade zone and allowed to be sold in India under and in accordance with the provisions of the Export and Import Policy, from the whole of the duty of excise leviable thereon provided that the percentage of waste material in the form of rags, trimmings and tailor cuttings does not exceed the percentage fixed in this regard by the Board of Approvals for hundred per cent export oriented undertakings appointed by the Government of India in the former Ministry of Industry and Civil Supplies (Department of Industrial Development) No. S.O. 163(E)/RLIU/10(2)76, dated the 3rd March, 1976 or as the case may be, by the Development Commissioner.
Explanation. - For the purposes of this notification, "Export and Import Policy" means Export and Import Policy, 1st April, 2002 - 31st March, 2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated 31st March, 2002, as amended from time to time.’.
Notification No. 103/93-C.E., dated 27-12-1993 as amended by Notification No. 21/97-C.E., dated 11-4-1997.and No.35/2002 dated 24-4-2002
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