Woven fabrics - Effective rates of additional duty - 45/95 - Central Excise - Tariff

Woven fabrics - Effective rates of additional duty Notification No. 45/95-C.E. Dated 16-3-1995 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (2) of the Table hereto annexed and falling under Chapter 58 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under the second mentioned Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table. TABLE S.No. Description of goods Rate (1) (2) (3) 1. Woven pile fabrics, chenille fabrics other than tufted textile fabrics, terry towelling and similar woven terry fabrics - (i) of cotton - (a) not subjected to any process Nil (b) subjected to any process - (A) not containing polyester and whose value per square metre - (I) does not exceed Rs. 25/- 5% ad valorem (II) exceeds Rs. 25/- 10% ad valorem (B) other fabrics whose value per square metre does not exceed Rs. 100/- 10% ad valorem (ii) of man made fibres - (a) not subjected to any process Nil (b) subjected to any process and whose value per square metre does not exceed Rs. 100/- 10% ad valorem 2. Terry towelling and similar woven terry fabrics -(i) in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power or steam - (A) of cotton subjected to any process - (a) not containing polyester and whose value per square metre - (I) does not exceed Rs. 25/- 5% ad valorem (II) exceeds Rs. 25/- 10% ad valorem (b) other fabrics whose value per square meter does not exceed Rs 100/- 10% ad valorem (B) of manmade fibers subject to any process and whose value per square metre does not exceed Rs 100/- 10% ad valorem (ii) in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam Nil 3. Tufted textile fabrics - (i) of wool subjected to any process 5% ad valorem (ii) of cotton - (a) not subjected to any process Nil (b) subjected to any process - (A) not containing polyester and whose value per square metre - (I) does not exceed Rs. 25/- 5% ad valorem (II) exceeds Rs. 25/- 10% ad valorem (B) other fabrics whose value per square metre does not exceed Rs. 100/- 10% ad valorem (iii) of man-made fibres - (a) not subjected to any process Nil (b) subjected to any process and whose value per square metre does not exceed Rs. 100/- 10% ad valorem 4. Lace, in the piece, in strips or in motifs, in or in relation to the manufacture of which any process is ordinarily carried on with the power or steam - (i) of cotton subjected to any process - (a) not containing polyester and whose value per square metre - (I) does not exceed Rs. 25/- 5% ad valorem (II) exceeds Rs. 25/- 10% ad valorem (b) other fabrics whose value per square metre does not exceed Rs. 100/- 10% ad valorem (ii) of man-made fibres subjected to any process and whose value per square metre does not exceed Rs. 100/- 10% ad valorem