11/2001-C.E., dated 01-03-2001

Seeks to prescribe effective duty of excise and additional duty of excise in respect of processed textile fabrics

 

1st March, 2001

 

Notification No. 11/2001-Central Excise

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise 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 or 1957) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2000 - Central Excise, dated the 1st March, 2000, published in the Gazette of India vide number G.S.R. 195 (E), dated the 1st March, 2000, 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 excisable goods of the description specified in column (3) of the table below and falling within the Chapter, heading No. or sub-heading No. 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 aggregate of, –

 

(a)            the duty of excise specified in the First Schedule to the said Central Excise Tariff Act; and

 

(b)            the duty of excise specified in the First Schedule to the said Additional Duties of Excise (Goods of Special

                Importance) Act,

 

(hereinafter referred to as the ‘aggregate duty’) as is in excess of an amount calculated at the rate of sixteen per cent. ad valorem;

 

2.            The aggregate duty of sixteen per cent. ad valorem leviable on the excisable goods specified in the Table below shall be apportioned equally between the duty leviable under the said Central Excise Act and the said Additional Duties of Excise (Goods of Special Importance) Act:-

 

Table

 

S.No.

Chapter or heading No., or sub-heading No.

Description

(1)

(2)

(3)

1.

51.10 (except 5110.10) or 51.11 (except 5111.10)

Fabrics of carded or combed wool or carded or combed fine animal hair

2.

52.07 (except 5207.20),

52.08 (except 5208.20) or

52.09 (except 5209.10)

Denim fabrics, whether or not processed and other cotton fabrics, subjected to any process with the aid of power or steam.

3.

52.07,52.08 or 52.09

Cotton fabrics woven on handlooms and processed with aid of power or steam by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms.

4.

54.06 (except 5406.10) or

54.07 (except 5407.10)

All goods

5.

55.11 (except 5511.10),

55.12 (except 5512.10),

55.13 (except 5513.10) or

55.14 (except 5514.10)

All goods

6.

5801.22,5801.32,5802.22 or 5802.32

All goods

7.

5802.51 or 5802.52

Tufted textile fabrics of cotton (not containing any other textile material)

8.

58.03

All goods

9.

5804.11 or 5804.12

Lace

10.

59.01

All goods

11.

6001.12,6001.22,6001.92,

6002.30,6002.43 or 6002.93

All goods

 

 

Explanation – For the purposes of the exemption under S.No.3 of the Table,-

 

(i)        the expression "independent processor" means a manufacturer who is engaged exclusively in the

            processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in

            the spinning of yarn of cotton or weaving of cotton fabrics; and

 

(ii)        the value of the fabrics shall be equal to 40% of the value determined under section 4 of the Central Excise    

            Act, 1944 (1 of 1944).

 

 

F. No. 334/1/2001-TRU.

 

 

(T.R.Rustagi)

Joint Secretary to the Government of India

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