TaxTMI 
TaxTMI 
Seeks to prescribe effective rates of duty on textile articles
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.... 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 55.10, if, in or in relation to manufacture of which, no p....
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.... 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 'lefa' intended for making hand spun yarn of upto 10 counts Nil - 11 51.06 Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or mul....
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....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 the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account Nil - 17 5205.11, 5205.19, 5206.11 or 5206.12 Cotton yarn, containing polyester staple fibre and no....
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....10 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, 58.06, 58.09, 6001.19, 6001.29, 6001.99, 6002.41, 6002.49, 6002.91 and 6002.99 All fabrics 10% - 25 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 Governme....
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....rer 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 independent processor or a composite mill If,- (i) a certificate to the effect that such fabrics have been woven in a prison and have been sent for further processing to an independent processor or a composite mill, outside the prison is given by the Inspector General of the Prisons or an officer duly authorised by him in this behalf in the Government of the State or the Union territory, as the case may be;....
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.... 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 for personal use and not intended for sale Explanation.- This exemption shall also apply to such article of apparel or clothing accessories knitted or stitched by a tailor from material supplied by the customer for the personal use of the customer. Nil - 3[44. 59 Printing frames intended for use within the factory of production Nil Nil 45. 5805.11 and 5805.19 All goods 10% Nil] 4[46. 52.07, 52.08 or 52.09 The following goods, namely:- (a) Woven fabric of cotton not containing any other textile material; (b) Other woven ....