Effective rate of duty for certain goods falling under under Chapter 52 to 63 - 07/2012 - Central Excise - Tariff

Effective rate of duty for cotton goods limited to a specified ad valorem rate, with defined exclusions for branded items.

Notification exempts cotton goods under Chapters 52-63 from excise duty to the extent that duty exceeds the ad valorem rate specified in the Table (six percent). The exemption applies to 'goods of cotton, not containing any other textile material' and clarifies inclusion of articles made from cotton fabric even if they contain incidental non-cotton items such as sewing threads, cords, labels, elastic tapes or zip fasteners. Certain branded goods or items above a specified retail sale price are excluded; the notification supersedes a 2004 notification and was later rescinded effective 1 July 2017.