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Cotton - Effective rates of duty - 25/95 - Central Excise - TariffExtract Cotton - Effective rates of duty Notification No. 25/95-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 52 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. Cotton yarn including sewing thread, not containing synthetic staple fibres - (i) in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - (a) supplied in plain (straight) reel hanks, whether single or multiple fold Nil (b) sent outside the factory of production for conversion into hank yarn in plain (straight) reel hanks, whether single or multiple fold, under rule 96E of the Central Excise Rules, 1944 Nil (c) used captively in the factory of production for conversion into hank yarn in plain (straight) reel hanks, whether single or multiple fold Nil (d) other 5% ad valorem (ii) in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil 2. Cotton yarn including sewing thread, not containing synthetic staple fibres, supplied in cross reel hanks, whether single or multiple fold, 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 - (a) of counts not exceeding 40 Nil (b) of counts exceeding 40 3% ad valorem 3. Cotton yarn including sewing thread, containing cotton and polyester staple fibre (not containing any other textile material), in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content 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 is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account Nil 4. Woven fabrics of cotton - (i) not subjected to any process Nil (ii) subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other processes or any one or more of these processes Nil
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