Wollen fabrics (Processed) - Exemption - 38/95 - Central Excise - Tariff

Wollen fabrics (Processed) - Exemption Notification No. 38/95-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 wool falling within Chapter 51 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 woven fabrics of wool falling within Chapter 51 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. Blowing (steam pressing).