Carpets and Flooring materials - Effective rates of duty - 29/95 - Central Excise - Tariff

Carpets and Flooring materials - Effective rates of duty Notification No. 29/95-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), 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 within Chapter 57 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), 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 (3) of the said Table. TABLE S.No. Description of goods Rate (1) (2) (3) 1. Carpets and other textile floor coverings, knitted, woven, tufted, or flocked, whether or not made up (excluding dari, sataranji, namdahs, jute carpets and coir carpets) - (i) in or in any relation to the manufacture of which any process is ordinarily carried on with the aid of machines 30% ad valorem other (ii) Nil 2. Floor coverings of coir Nil 3. Floor coverings of jute 5% ad valorem 4. Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post-weaving operations Nil Explanation. - For the purposes of goods specified against S. No. 1 of Table above, the term, "machines" shall not include manually operated looms and manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitting guns.