Supersedes Notification No. 53/91-C.E. so as to prescribe effective rates of basic excise duty on various fibres, yarn and fabrics falling under Chapter Nos. 50 to 56
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.... No. 53/91-Central Excises, dated the 25th July, 1991, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter Nos., heading Nos. or sub-head­ing Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as is specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. TABLE S. No. Chapter No./Head-ing/Sub-heading No. Description of....
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....weight of synthetic staple fibre 50 paise per kilogram 11. 5301.32 Flax yarn, containing more than one sixth by weight of synthetic staple fibre Rs. 14.00 per kilogram 12. 5302.20 Jute yarn Rs. 760 per tonne 13. 5303.32 and 5303.39 Ramie yarn Rs. 7.00 per kilogram 14. 53.04 Sisal and manila fibre and yarn, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil 15. 5401.90 High density polyethylene waste arising during the manufacture of high density polyethylene tapes Nil 16. 54.02 or 54.03 Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 4 per cent. Nil 17. 54.02 and 5....
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.... (ii)350 deniers and above but not above 1100 deniers Rs. 6.50 per kilogram (iii) above 1100 deniers Rs. 4.50 per kilogram 24. 5406.11 Monofilament of high-density polyethylene Rs. 11.00 per kilogram 25. 5406.11 Monofilament of high-density polyethylene in respect of which no credit of duty paid on the inputs used in their manufacture has been taken under Rule 57A of the Central Excise Rules, 1944. Nil 26. 5406.12 Polypropylene monofilament Rs. 14.00 per kilogram 27. 5406.12 Polypropylene monofila­ment in respect of which no credit of duty paid on the inputs used in their manufacture has been taken under Rule 57A of the Central Excise Rules, 1944. Nil....
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....3.00 per kilogram 36. 5501.90 Polypropylene staple fibres and tow, including tops thereof Rs. 15.00 per kilogram 37. 5501.90 Synthetic staple fibre and tow, including tops thereof Rs. 40.00 per kilogram 38. 55.02 Artificial staple fibres and tow, including tops thereof Rs. 13.00 per kilogram 39. 5503.12 Waste of polypropylene fibre 60% ad valorem or Rs. 6.00 per kilogram whichever is less. 40. 5503.19 Waste of acrylic staple fibre and tow Rs. 2.00 per kilo­gram 41. 5503.19 Waste of polyester staple fibre and tow 60% ad valorem or Rs. 6.00 per kilo­gram whichever is less 42. 5204.21 and 5504.21 Yarn, including sewing thread, containing polyester st....
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....­ctured out of yarn falling under Chapter 52, 54 or 55 of the said Schedule on which the appropriate duty of excise has already been paid. Nil 51 56.04 and 56.06 Covered rubber thread and covered spandex yarn Nil 52. 52.03 Yarn, including sewing thread, not containing synthetic staple fibres, supplied in cross reel hanks, whether single or multiple fold, purchased by a registered apex handloom co-operative society or National/ State government handloom development corporation, and 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, - (a) of counts not exceeding 25 Nil (b) ....
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