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Man-made fabrics - Exemption - 42/95 - Central Excise - TariffExtract Man-made fabrics - Exemption Notification: 42/95-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 54 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 filament yarn (excluding 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 without the aid of power or steam, with or without the use of machines Nil (1) (2) (3) 2. Fabrics of man-made filament yarn, woven on handlooms and processed without the aid of power or steam Nil 3. Fabrics of man-made filament yarn, woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms Nil 4. 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 Government for the purpose of development of handlooms Nil 5. Fabrics of synthetic or artificial monofilament of 60 deniers or more and of which no cross-sectional dimension exceeds 1 mm. and fabrics of strip of synthetic or artificial textile materials of an apparent width not exce-eding 5 mm. which have been processed without the aid of power or steam, with or without the use of machines Nil 6. Fabrics of synthetic or artificial monofilament of 60 deniers or more and of which no cross-sectional dimension exceeds 1 mm. or fabrics of strip of synthetic or artificial textile materials of an apparent width not exceeding 5 mm. which have been woven on handlooms and - (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 registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms Nil 7. Woven fabrics of man-made filament yarn other than the fabrics at S. No. 1 to 6 above, whose value per square metre does not exceed Rs. 100/- 10% ad valorem
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