Excise duty rates on textile fibres and yarns fixed with specified exemptions and conditional concessions for handloom purchases. The Central Government exempts specified textile goods under Chapters 50-56 from that portion of basic excise duty exceeding the effective rates set in the annexed Table, superseding Notification No. 53/91 C.E. The Table itemises effective rates and nil entries for various fibres, yarns, filaments, fabrics and related products by heading, product form, denier/count bands and manufacturing conditions, and provides conditional concessions tied to input duty credit under Rule 57A and purchases by registered handloom co operative societies or handloom development corporations paid by cheque.