TaxTMI 
TaxTMI 
Seeks to prescribe effective rates of duty on textile articles
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.... referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; (b) in respect of goods specified against S.Nos. 16 and 19, from the whole of the Special duty of excise leviable thereon under the Second Schedule to the Central Excise Tariff Act; and (c) from so much of the duty of excise specified in the First Schedule to the said Additional Duties of Excise (Goods of Special Importance) Act (herein after referred to as the First Schedule (GSI)), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table. Explanation.- For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified. Table S. No. Chapter or heading No. or sub-heading No. Description of goods Rate under the First Schedule Rate under the First Schedule (GSI) (1) (2) (3) (4) (5) 1 53.04, 53.05, 53.08 or 55.10 Sisal and manila fibres and yarns thereof or yarn of artificial staple fibre of heading 5....
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....on" means a non-profit institution or establishment or organization constituted solely for charitable purposes such as provision of assistance, rehabilitation, education and medical and other relief to women, children, poor, orphans, aged, distress, sick, physically or mentally disabled. Nil Nil 9 5506.20 Polyster staple fibres, carded, combed or otherwise processed for spinning, containing cotton (not containing any other textile material) and in which the proportion of polyster staple fibre is less than 70 per cent. by weight of total fibre content manufactured by a factory owned by the Khadi and Village Industries Commission or any organization approved by the said Commission: Provided that the manufacturer produces at the time of clearance a certificate from an authorized officer of the said Commission, that these fibres shall be hand spun into yarns by a factory owned by the said Commission or any organization approved by the said Commission, for used only in the manufacture of Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India Nil - 10 5105.10 Carded wool, popularly known as....
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....g any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content falling under heading Nos. 55.09 or 55.10; or (g) yarn of artificial staple fibre containing polyester staple fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content and in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power falling under heading Nos. 55.09 or 55.10: Provided that the manufacturer produces at the time of clearance the certificate from an authorized officer of the said society or corporations, as the case may be, that the yarn is going to be used only on handloom. Nil - 16 52, 54 or 55 Yarn consumed within the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and th....
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....il] 19 54.02 Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier 16% - 20 5402.10, 5402.41, 5402.49, 5402.51, 5402.59, 5402.61 or 5402.69 Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 6 per cent. provided no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002, has been taken in respect of the capital goods used exclusively or inputs used in the manufacture of these goods Nil - 21 59.01, 59.02, 59.03, 5907.11, 5907.12 All goods 16% Nil 22 6001.11, 6001.21, 6001.91, 6002.42 and 6002.92 Knitted or crocheted fabrics of cotton, not containing any other textile material 8% Nil 23 51.10, 51.11, 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13, 55.14, 5801.11, 5801.12, 5801.21, 5801.22, 5801.31, 5801.32, 5802.21, 5802.22, 5802.31, 5802.32, 5802.51, 5802.52, 58.03, 5804.11, 5804.12, 6001.11, 6001.12, 6001.21, 6001.22 6001.91, 6001.92, 6002.10, 6002.20, 6002.30, 6002.42, 6002.43, 6002.92, 6002.93 All fabrics 8% 2% 24 51.12, 53.09, 53.10, 53.11, 5801.91, 5801.92 5802.41, 5802.42, 5804.19, 5....
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....e purpose of development of handlooms Nil Nil 30 51.10 or 51.11 Fabrics woven on handlooms and processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms Explanation.- In this entry, for the purposes of the fabrics woven on handlooms, "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 wool or weaving of woolen fabrics Nil Nil 31 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 or 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 Nil 32 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 in....
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....b-heading 5607.90 of the First Schedule). Nil - 41 61 Articles of apparel and clothing accessories of cotton, knitted or crocheted, not containing any other textile material ^2[Explanation : (1) For the removal of doubts, it is hereby clarified that 'articles of apparel and clothing accessories of cotton, knitted or crocheted, not containing any other textile material', shall include articles or clothing accessories made from knitted or crocheted fabrics of cotton, not containing any other textile material, even if they contain sewing threads, cords, labels, elastics tapes, zip fastoners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton. (2) The Explanation shall have effect as if it had always been the part of this notification.] 8% - 42 61, 62 or 63 (other than 6307.10) All articles of apparel and clothing accessories and other made up textile articles (other than articles of apparel and clothing accessories of cotton, knitted or crocheted, not containing any other textile material) 10% - 43 61 and 62 Article of apparel or clothing accessories manufactured or got manufactured fo....
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....starch to one or both sides of fabrics; (4) Back filling, that is to say, application of starch to one side of the fabrics; (5) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics; (6) Hydro-extraction, that is to say, mechanically squeezing out water from the fabrics; or (7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre: Provided that process of bleaching, dyeing or printing or any one or more of these processes are carried out on such fabrics without the aid of power or steam. 8% Nil 49 59 Interlining fabrics 10% Nil 50 61 or 62 Article of apparel or clothing accessories when subjected to any one or more of the following processes, other than the process of affixing a brand name or trade name, subsequent to purchase, namely:- (1) labeling or relabeling, that is to say, attaching or affixing price tag, name of seller of such goods or instruction regarding usage; (2) repacking from bulk packs to retail packs; (3) alteration; or (4) any other process to make the product marketable. Explanation.- For the purposes of this notification, "brand name" or "trade n....