Yarns - Exemption - 35/95 - Central Excise - Tariff

Yarns - Exemption Notification No. 35/95-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 (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table hereto annexed, and falling under the Chapters of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (5) of the said Table. TABLE S.No. Chapter Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 51, 52, 54 or 55 Yarn (other than sewing thread), double or multifold including cabled yarn Nil If the yarn is, - (i) meant for use in the manufacture of fabrics; and (ii) manufactured out of yarn falling within Chapters 51, 52, 54 or 55 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid. 2. 51, 52, 54 or 55 Yarn (other than double or multifold including cabled if manufactured out of yarn falling within Chapters 51, 52, 54 or 55 of the said Schedule yarn and sewing thread), dyed, printed, bleached or mercerised Nil on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid. 3. 52 Cotton yarn (not containing synthetic staple fibre), wound on cones on doubling machine Nil If, - (i) produced out of cotton yarn (not containing synthetic staple fibre), in plain (straight) reel hanks, on which the appr-opriate duty of excise has alre-ady been paid; and (ii) meant for conversion into two-fold yarn and then reeling into plain (straight) reel hanks 4. 55 Cellulosic spun yarn (not containing synthetic staple fibre), wound on cones on doubling machine Nil If, - produced out of cellulosic spun yarn (not containing synthetic staple fibre), in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid; and meant for conversion into two-fold yarn and then reeling into plain (straight) reel hanks. 5. 52 Cotton yarn (not containing synthetic staple fibre), subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes, with or without the aid of power Nil If produced out of cotton yarn, not containing synthetic staple fibre, on which the appropriate duty of excise has already been paid. 6. 55 Cellulosic spun yarn, (not containing synthetic staple fibre), subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes, with or without the aid of power Nil If produced out of cellulosic spun yarn, not containing synthetic staple fibre, on which the appropriate duty of excise has already been paid.