Woven fabrics of man-made fibres and yarns - 44/95 - Central Excise - Tariff

Woven fabrics of man-made fibres and yarns Notification: 44/95-CE Dated 16-Mar-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 55 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. Fabrics of man-made staple fibres, other than the fabrics (a) containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content, or (b) containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content - (i) woven on looms other than handlooms and processed without the aid of power or steam, withor without the use of machines Nil (ii) woven on handlooms - (I) processed without the aid of power or steam Nil (II) processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Cooperative Society approved by Government of India for the development of Handlooms Nil (iii) Other fabrics whose value per square metre does not exceed Rs. 100/- 10% ad valorem 2. Fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content or containing only poly- ester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content - (i) 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, in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms Nil (ii) Other fabrics whose value per square metre does not exceed Rs. 100/- 10% ad valorem 3. Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra Nil 4. Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule subject to the condition that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon is not availed of Nil 5. Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule subject to the condition that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed rupees one hundred per square metre and the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed if the said fabrics are processed elsewhere than in the factory of production Nil 6. All woven fabrics of man-made staple fibres other than fabrics at S. No. 1 to 5 above, whose value per square metre does not exceed Rs. 100/- 10% ad valorem