Wool and Woollen Fabrics - Effective rates of duty - 24/95 - Central Excise - Tariff

Wool and Woollen Fabrics - Effective rates of duty Notification No. 24/95-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 51 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. Fine or coarse animal hair, carded or combed 10% ad valorem 2. Yarn of wool, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 10% ad valorem 3. Yarn of waste wool including shoddy and garnetted stock of wool Nil 4. Yarn of wool in plain (straight) reel hanks, whether single or multifold Nil 5. Woven fabrics of wool not subjected to any process, if no credit of duty under rule 57A or rule 57Q of the Central Excise Rules, 1944 has been availed. Nil 6. Woven fabrics of wool subjected to the process of milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes,- (i) fabrics woven on handlooms:- (a) certified as "khadi" by the Khadi and Village Industries Commission Nil (b) processed without the aid of power or steam Nil (c) processed with the aid of power by a factory owned by a registered handlooms co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms Nil (d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for handlooms Nil (ii) woven fabrics of wool not containing any worsted yarn or woven fabrics of wool made of shoddy yarn or melton cloth (made of shoddy yarn) and the value of such fabrics does not exceed Rs. 100 per square metre Nil Explanation. - For the purpose of this notification, "independent processor" means a manufacturer who is engaged exclusively in the processing of fabrics and who has no proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics.