Notification No. 9/96-C.E., dated 23-7-1996
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table below and falling within the chapter or heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the second mentioned Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table subject to any of the conditions specified below the said Table, the condition No. of which is mentioned in the corresponding entry in column (5) of the said Table :
Provided that the condition No. 1, wherever applicable in this notification, shall come into effect on and from the 4th day of September, 1996.
TABLE
S. No. | Chapter or heading No. or sub-heading No. | Description | Rate of duty | Condition No |
(1) | (2) | (3) | (4) | (5) |
1. | 24.04 | Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer, by whom or on whose behalf no biris are sold under a brand name (as defined in NOTE 1 to chapter 24 of the Schedule to the Central Excise Tariff Act, 1985), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories up to a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year | Nil | — |
1A. | 24.04 | Chewing tobacco and preparations containing chewing tobacco, other than those bearing a brand name, which are exempt from the whole of duty of excise vide Notification No. 8/2002-Central Excise, dated the 1st March, 2002 | Nil | — |
1B. | 2404.99 | Tobacco used for smoking through 'hookah' or 'chilam', commonly known as 'hookah' tobacco or 'gudaku' | Nil | — |
2. | Omitted. | |||
3. | 51.10 or 51.11 | The following fabrics woven on handlooms, namely :- | Nil | — |
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| (a) certified as "khadi" by the Khadi and Village Industries Commission; |
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| (b) processed without the aid of power or steam; |
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| (c) processed with the aid of power by a factory owned by a registered handloom cooperative society or any organisation set up or approved by Government for the purpose of development of handlooms; or |
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| (d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for handlooms. |
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4. | 5110.21, 5110.22, 5110.23, 5110.29 5111.21, 5111.22, 5111.23 or 5111.29 | Fabrics of wool woven on looms other than handlooms, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics, does not exceed Rs. 150 per square metre | Nil |
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5. | 51.10 or 51.11 | Woven fabrics of wool when subjected to any one or more of the following processes, namely :-(a) Calendering with plain rollers; or (b) Blowing (steam pressing). | Nil | 1 |
6. | 52.07, | Cotton fabrics intended for use | Nil | — |
| 52.08 or 52.09 | in the manufacture of cotton absorbent lint | | |
7. | 52.07, 52.08 or 52.09 | Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission | Nil | — |
8. | 52.07, 52.08 or 52.09 | Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra | Nil | — |
9. | 52.07, 52.08 or 52.09 | Cotton fabrics processed with- Nil out the aid of power or steam Explanation. - For the purposes of this exemption, cotton fabrics, subjected to any one or more of the following processes with the aid of power, shall bedeemed to have been processed without the aid of power or steam, namely :- (a) lifting to overhead tanks or emptying in underground tanks or handling of chemicals such as acids, chlorine, caustic soda, (b) mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion etc. by stirrer, or (c) colour fixation by passing steam or applying sodium silicate. | |
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10. | 52.07, 52.08 or 52.09 | Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms | Nil |
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11. |
| omitted |
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12 |
| omitted |
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13. | 52 | Woven fabrics of cotton when subjected to any one or more of the following processes, namely :- (1) Calendering (other than calendering with grooved rollers); (2) Scouring, that is to say, removing yarn size and natural oil found in cotton; or (3) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric. (4) Flanellete racing; (5) Damping on grey and bleached socks; (6) Backfilling on grey and bleached socks; or (7) Padding, that is to say, applying starch of fatty material on one or both sides of the fabric; (8) Stentering; Explanation I.- For the purposes of the woven fabrics of cotton, “calendering” shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment. Explanation II.- The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as “denim fabrics” or fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. | Nil | 1 |
| 13A. | 54 or 55 | Woven fabrics of man-made fibres subjected to any one or more of the following processes, namely :- (1) Calendering with plain rollers; (2) Padding, that is to say, application of starch to one or both sides of the fabrics; (3) ack filling, that is to say, application of starch to one side of the fabrics; (4) Hydro-extraction, that is to say, mechanically extracting or mechanically squeezing out water from the fabric; 5) Singeing, that is to say, burning away of knots and loose ends in the fabrics; (6) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics; or (7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre. | Nil | 1 |
14. | 5406.21, 5406.22, 5406.23 or 5406.29 | Fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre of filament yarn or both is less than 70% by weight of the total fibre content and processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms | Nil | — |
15. | 5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23 or 5407.29 | Woven fabrics (excluding fabrics of polyester filament yam containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content), processed without the aid of power or steam, with or without the use of machines | Nil | — |
16. | 5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23 or 5407.29 | Fabrics, woven on handlooms and, -(a) processed without the aid of power or steam; or (b) processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms |
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17. | 55.11, 55.12, 55.13 or 55.14 | Fabrics of man-made staple fibres, woven on looms other than handlooms and processed without the aid of power or steam, with or without the use of machines, other than the following, namely :-(a) Fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; or (b) Fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content | Nil | — |
18. | 55.11, 55.12, 55.13 or 55.14 | Fabrics of man made staple fibres woven on handlooms and processed without the aid of power or steam, or fabrics of man-made staple fibres woven on handlooms processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved by the Government of India for the development of Handlooms, other than the following fabrics, namely :-(a) fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; or (b) fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content | Nil | — |
19. | 51,52/53, 54 or 55 | Fabrics woven on handlooms and processed by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, by the Government of India on the recommendation of the Development Commissioner of Handlooms, or by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing such fabrics. | Nil | Nil |
20. | 55 | Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra | Nil | — |
21. | 55 | Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon, is not availed of | Nil | — |
22. | 55 | Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed rupees one hundred and fifty per square metre and the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed if the said fabrics are processed elsewhere than in the factory of production | Nil | — |
23. | Omitted. | |||
24. | Omitted. | |||
25. | Omitted. | |||
26. | Omitted. | |||
27. | 58.01 or 58.02 | All goods subjected to any process without the aid of power or steam | Nil | — |
27A. | 59.02 | Processed tyre cord fabrics, if manufactured out ofunprocessed tyre cord fabrics on which the appropriate duty of excise or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid | Nil | — |
28. | 60.01 or 60.02 | All goods processed without the aid of power or steam | Nil | — |
29. | Omitted. | |||
30. | Omitted. | |||
31. | 52, 54 or 55 | Fabrics of cotton or man-made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill | Nil | 2 |
| 32. | 5801.21, 5801.31, 5802.21 or 5802.51 | The following goods, which are exempt from the whole of the duty of excise, vide notification No. 8/2002-Central Excise, dated the 1st March, 2002, namely:- (i) uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey unprocessed cotton yarn; (ii) unprocessed woven pile fabrics of cotton; (iii) unprocessed woven pile fabrics of man-made fibres; (iv) unprocessed cotton terry towelling fabrics; (v) tufted fabrics of cotton or man-made fibres, not subjected to any process. | Nil | - |
| 33 | 6002.10 | All goods which are exempt from the whole of the duty of excise vide notification No. 8/2002-Central Excise, dated the 1st March, 2002. | Nil | - |
| 34 | 5801.21, 5801.31, 5802.21 or 5802.51 | The following goods, which are exempt from so much of the duty of excise as is in excess of the amount calculated at the rate of sixty per cent. of normal rate of duty vide notification No. 9/2002-Central Excise, dated the 1st March, 2002, namely:- (i) uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey unprocessed cotton yarn; (ii) unprocessed woven pile fabrics of cotton; (iii) unprocessed woven pile fabrics of man-made fibres; (iv) unprocessed cotton terry towelling fabrics; (v) tufted fabrics of cotton or man-made fibres, not subjected to any process. | 2.4 per cent. ad valorem | - |
| 35 | 6002.10 | All goods which are exempt from so much of the duty of excise as is in excess of the amount calculated at the rate of sixty per cent. of normal rate of duty vide notification No. 9/2002-Central Excise, dated the 1st March, 2002. | 2.4 per cent. ad valorem | - |
Condition | Conditions |
1. | The exemption shall not apply to woven fabrics of wool, cotton, or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam. |
2. | The exemption to fabrics of cotton or man-made fibres woven in a prison shall be available provided that - |
Notification No. 9/96-C.E., dated 23-7-1996 as amended by Notifications No. 24/96-C.E., dated 31-7-1996; No. 25/96-C.E., dated 31-8-1996; No.27/96-C.E., dated 3-9-1996; No. 28/97-C.E., dated 7-5-1997; No. 11/98-C.E., dated 2-6-1998; No. 27/98-C.E., dated 3-9-1998 (w.e.f. 4-9-1998); No. 38/98-C.E., dated 15-12-1998; No.40/98-C.E., dated 17-12-1998; No. 3/99-C.E., dated 13-1-1999; No. 12/99-C.E., dated 28-2-1999; No.18/99-C.E., dated 1-4-1999; No.31/99-C.E., dated 10-6-1999; No. 43/99-C.E., dated 24-12-1999, No. 18/2000-C.E., dated 1-3-2000, No. 31/2000-C.E., dated 31-3-2000,No. 17/2001-C.E., dated 31-3-2001, No. 11/2002-C.E., dated 1-3-2002, No. 24/2002-C.E., dated 28-3-2002, No. 26/2002-C.E., dated 27-4-2002 and No. 47/2002-C.E., dated 6-9-2002.
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