Cotton fabrics (Processed) - Exemption - 40/95 - Central Excise - Tariff

Cotton fabrics (Processed) - Exemption Notification No. 40/95-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 woven fabrics of cotton, falling within Chapter 52 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 cotton fabrics falling within Chapter 52 of the said Schedule. 2. This notification shall be effective on and from the 1 st day of April, 1995. TABLE S. No. Description (1) (2) 1. Calendering (other than calendering with grooved rollers). 2. Flanellete raising. 3. Stentering. 4. Damping on grey and bleached sorts. 5. Back filling on grey and bleached sorts. 6. Singeing, that is to say, burning away of knots and loose ends in the fabrics. 7. Scouring, that is to say, removing yarn size and natural oil found in cotton. 8. Cropping or butta cutting. 9. Curing or heat setting. 10. Padding, that is to say, applying starch or fatty material on one or both sides of the fabric. 11. Expanding. 12. Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric. Explanation. - For the purposes of this notification, "calendering" shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment.