Cotton fabrics - Exemption - 41/95 - Central Excise - Tariff

Cotton fabrics - Exemption [Notification No. 41/95-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 52 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. Cotton fabrics intended for use in the manufacture of cotton absorbent lint Nil 2. Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission Nil 3. Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns handspun 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. Cotton fabrics processed without the aid of power or steam Nil 5. Cotton fabrics subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other processes or any two or more of these processes, with the aid of power or steam, - (i) woven on handlooms :- (a) by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms Nil (b) by independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms - (I) not containing polyester and whose value per square metre - (A) does not exceed Rs. 25/- 2% ad valorem (B) exceeds Rs. 25/- 4% ad valorem (II) others, whose value per square metre - (A) does not exceed Rs. 100/- 4% ad valorem (B) exceeds Rs. 100/- 8% ad valorem (ii) Others - (I) containing polyester and whose value per square metre - (A) does not exceed Rs. 25/- 5% ad valorem (B) exceeds Rs. 25/- 10% ad valorem exceed Rs. 100/- 10% ad valorem Explanation. - For the purposes of this notification, - (i) cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics shall be deemed to have been processed without the aid of steam; (ii) the expression "independent processor" means a manufacturer, who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn or weaving of cotton fabrics.