Processed woven fabrics of man-made fibres and filament yarns - Exemption - 43/95 - Central Excise - Tariff

Processed woven fabrics of man-made fibres and filament yarns - Exemption Notification: 43/95-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 man-made fabrics falling within Chapters 54 and 55 of the Schedule to the Central Excise Tariff Act,1985 (5 of 1986), when subjected to any process or processes specified in column (2) of the Table hereto annexed, in a factory and cleared therefrom, from the whole of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) : Provided that the exemption contained in this notification shall not apply to a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, or printing or any one or more of these processes with the aid of power or steam on man-made fabrics falling within Chapters 54 and 55 of the said Schedule. 2. This notification shall be effective on and from the 1st day of April, 1995. TABLE S. No. Description (1) (2) 1. Calendering with plain rollers; 2. Singeing, that is to say, burning away of knots and loose ends in the fabrics; 3. Padding, that is to say, application of natural starch to one or both sides of the 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 extracting, or mechanically squeezing out water from the fabric; and 7. The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre.