Woollen fabrics - Exemption - 39/95 - Central Excise - Tariff

Woollen fabrics - Exemption Notification No. 39/95-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 51 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. Woven fabrics of carded or combed wool not subjected to any process Nil 2. Fabrics woven on handlooms :- (a) certified as "khadi" by the Khadi and Village Industries Commission Nil (b) processed without the aid of power or stea Nil (c) processed with the aid of power 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 (d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for handlooms Nil 3. Other Woven fabrics of wool not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn) and the value of such fabrics does not exceed Rs. 100 per square metre Nil Explanation. - For the purpose of this notification, "independent processor" means a manufacturer who is engaged exclusively in the processing of fabrics and who has no proprietory interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics.