Man-made filaments and fibres - Effective rates of duty - 27/95 - Central Excise - Tariff

Man-made filaments and fibres - Effective rates of duty Notification No. 27/95-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 54 or Chapter 55 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. Nylon filament yarn (other than textured) or polypropylene multifilament yarn (other than textured) of 210 deniers with tolerance of 4 per cent Nil 2. High tenacity yarn of man made filaments - (i) of nylon or other polyamides 30% ad valorem (ii) of polyester 50% ad valorem (iii) of viscose rayon 15% ad valorem 3. Nylon filament yarn, whether or not textured - (i) above 750 deniers 20% ad valorem (ii) not above 750 deniers 30% ad valorem 4. Nylon filament yarn (other than textured) of denierage 400 and above and of tenacity exceeding 6.5 grams per denier 20% ad valorem 5. Polyester filament yarn, whether or not textured 50% ad valorem 6. Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier 20% ad valorem 7. Polypropylene filament yarn and polybutylene terephthalate yarn, whether or not textured 20% ad valorem 8. Spandex yarn 10% ad valorem 9. Synthetic filament yarn other than of polyamides, polyester, polypropylene, polybutylene terephthalate and spandex - (i) below 750 deniers 50% ad valorem (ii) 750 deniers and above 20% ad valorem 10. Artificial filament yarn including artificial monofilament of less than 60 deniers, whether or not textured 15% ad valorem 11. Sewing thread of man-made filaments 20% ad valorem 12. Monofilament of high density polyethylene or polypropylene, - (i) if no Modvat credit under rule 57A of the Central Excise Rules, 1944 has been availed Nil (ii) other 20% ad valorem 13. Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 and 1680, with tolerance of 4 per cent Nil 14. Polyester monofilament yarn of denierage 2000 and above and used in the manufacture of slide fasteners and parts thereof, falling under heading No. 96.07 of the said Schedule 30% ad valorem 15. Other synthetic monofilament Duty for the time being leviable on corresponding synthetic filament yarn, other than textured, read with any notification for the time being in force. 16. Other artificial monofilament Duty for the time being leviable on corresponding artificial filament yarn, other than textured, read with any notification for the time being in force. 17. Viscose filament yarn purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account 5% ad valorem 18. Woven fabrics of man-made filament yarn including fabrics obtained from synthetic or artificial monofilament of 60 deniers or more and of which no cross-sectional dimension exceeds 1 mm; woven fabrics obtained from strip and the like (for example, artificial straw) of synthetic or artificial textile materials of an apparent width not exceeding 5 mm, - (i) not subjected to any process Nil (ii) subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heatting, crease resistant processing or any other processes or any one or more of these processes Nil 19. Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre Nil 20. Waste (including noils, waste yarn and garnetted stock) of man-made fibres, - (i) of synthetic staple fibre and tow, - (a) of high density polyethylene Rs. 10 per kg. or 20% ad valorem , whichever is more (b) of polypropylene Rs. 10 per kg. or 20% ad valorem, whichever is more (c) of acrylic Rs. 10 per kg. or 20% ad valorem , whichever is more (d) of polyester Rs. 10 per kg. or 20% ad valorem , whichever is more (e) of other artificial staple fibres and tow Rs. 10 per kg. or 20% ad valorem , whichever is more (f) waste yarn (hard waste) of acrylic or mod acrylic Rs. 10 per kg. or 20% ad valorem , whichever is more (g) waste of other yarn (hard waste) Rs. 10 per kg. or 20% ad valorem , whichever is more (ii) of synthetic filaments Rs. 10 per kg. or 50% ad valorem , whichever is more (iii) of artificial filaments Rs. 10 per kg. or 20% ad valorem , whichever is more 21. Yarn, including sewing thread of artificial staple fibre, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil 22. Yarn, including sewing thread, of artificial staple fibre, not containing synthetic staple fibres supplied in plain (straight) reel hanks, whether single or multiple fold Nil 23. Yarn, including sewing thread, of artificial staple fibre, not containing synthetic staple fibres supplied in cross reel hanks, whether single or multiple fold, and purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account - (a) of counts not exceeding 25 Nil (b) of counts exceeding 25 10% ad valorem 24. Yarn, including sewing thread, containing artificial staple fibre and polyester staple fibre (not containing any other textile material), and in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account Nil 25. Yarn of polyester staple fibre including sewing thread, purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, - (i) containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent by weight of the total fibre content Nil (ii) containing cotton, ramie or artificial staple fibre or any one or more of these fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent by weight of the total fibre content Nil 26. Woven fabrics of man-made staple fibres, - (i) not subjected to any process Nil (ii) subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease resistant processing or any other processes or any one or more of these processes Nil