Supersedes Notification No. 53/91-C.E. so as to prescribe effective rates of basic excise duty on various fibres, yarn and fabrics falling under Chapter Nos. 50 to 56 - 31/93 - Central Excise - Tariff

Supersedes Notification No. 53/91-C.E. so as to prescribe effective rates of basic excise duty on various fibres, yarn and fabrics falling under Chapter Nos. 50 to 56 Notification No. 31/93-C.E. Dated 28-2-1993 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 53/91-Central Excises, dated the 25th July, 1991, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter Nos., heading Nos. or sub-head ing Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as is 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. TABLE S. No. Chapter No./Head-ing/Sub-heading No. Description of goods Rate (1) (2) (3) (4) 01. 5001.20 Silk yarn and yarn spun from silk waste Rs. 14.00 per kilogram 02. 5103.29 Yarn of wool Rs. 14.00 per kilogram 03. 52.03 Yarn, including sewing thread, not containing synthetic staple fibres, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil 04. 52.03 Yarn, including sewing thread, not containing synthetic staple fibres supplied in plain (straight) reel hanks, whether single or multiple fold Nil 05. 52.03 Yarn, including sewing thread, not containing synthetic staple fibres,- (a) of counts not exceeding 10 50 paise per kilogram (b) of counts exceeding 10 but not exceeding 25 Rs. 1.40 per kilogram (c) of counts exceeding 25 but not exceeding 60 Rs. 2.70 per kilogram (d) of counts exceeding 60 but not exceeding 90 Rs. 5.70 per kilogram (e) of counts exceeding 90 Rs. 8.50 per kilogram 06. 5204.29 Cotton yarn including sewing thread, containing synthetic staple fibres Rs. 7.00 per kilogram 07. 52.06 to 52.11 Fabrics of cotton Nil 08. 54.09 to 54.12 Fabrics of man-made filament yarn Nil 09. 55.08 to 55.12 Fabrics of man-made staple fibres Nil 10. 5301.31 Flax yarn, not containing or containing not more than one sixth by weight of synthetic staple fibre 50 paise per kilogram 11. 5301.32 Flax yarn, containing more than one sixth by weight of synthetic staple fibre Rs. 14.00 per kilogram 12. 5302.20 Jute yarn Rs. 760 per tonne 13. 5303.32 and 5303.39 Ramie yarn Rs. 7.00 per kilogram 14. 53.04 Sisal and manila fibre and yarn, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil 15. 5401.90 High density polyethylene waste arising during the manufacture of high density polyethylene tapes Nil 16. 54.02 or 54.03 Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 4 per cent. Nil 17. 54.02 and 54.03 Nylon filament yarn above 750 deniers Rs. 23.00 per kilogram 18. 54.02 and 54.03 Nylon filament yarn not above 750 deniers Rs. 50.00 per kilogram 19. 54.02 and 54.03 Polyester filament yarn Rs. 60.00 per kilogram 20. 54.02 and 54.03 Synthetic filament yarn and sewing thread, other than of polyamides and polyester,- (i) below 750 deniers Rs. 50.00 per kilogram (ii) 750 deniers and above Rs. 15.00 per kilogram 21. 54.02 and 54.03 Polypropylene filament yarn and polybutylene tereph thalate yarn Rs. 25.00 per kilogram 22. 54.02 and 54.04 Split yarn produced from mother yarn on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has already been paid. Nil 23. 54.04 and 54.05 Artificial filament yarn and sewing thread, including artificial mono-filament of less than 60 deniers, not textured,- (a) of cellulose acetate,- (i) below 350 deniers Rs. 10.00 per Kilogram (ii) 350 deniers and Rs. 5.00 per Kilogram (b) of other than cellusole acetate, - (i) below 350 deniers Rs. 17.00 per kilogram (ii)350 deniers and above but not above 1100 deniers Rs. 6.50 per kilogram (iii) above 1100 deniers Rs. 4.50 per kilogram 24. 5406.11 Monofilament of high-density polyethylene Rs. 11.00 per kilogram 25. 5406.11 Monofilament of high-density polyethylene in respect of which no credit of duty paid on the inputs used in their manufacture has been taken under Rule 57A of the Central Excise Rules, 1944. Nil 26. 5406.12 Polypropylene monofilament Rs. 14.00 per kilogram 27. 5406.12 Polypropylene monofila ment in respect of which no credit of duty paid on the inputs used in their manufacture has been taken under Rule 57A of the Central Excise Rules, 1944. Nil 28. 5406.19 Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 and 1680, with tolerance of 4 per cent. Nil 29. 5406.19 Synthetic monofilament Duty for the time being leviable on corresponding synthetic filament yarn of hea-ding No. 54.02 read with any notification for the time being in force. 30. 5406.90 Strips and the like of the synthetic textile material intended for knitting or weaving of fabrics or for manufacture of sacks,- (a) if no credit of duty paid on the inputs used in the manufacture of such strips is taken under rule 57A of the Central Excise Rules, 1944. Rs. 4.50 per kilogram (b) if credit of duty paid on the inputs used in the manufacture of such strips is taken under rule 57A of the Central Excise Rules, 1944. Rs. 14.00 per kilogram 31. 54.07 Artificial monofilament Duty for the time being leviable on corresponding artificial filament yarn of hea-ding No. 54.04 read with any notification for the time being in force. 32. 5501.10 Polyamide staple fibres and tow, including tops thereof Rs. 13.00 per kilogram 33. 5501.20 Polyester staple fibre and tow, including tops thereof Rs. 11.00 per kilogram 34. 5501.20 Tows of polyesters consumed within the factory of production in the manufacture of polyester staple fibre Nil 35. 5501.30 Acrylic staple fibres and tow, including tops thereof Rs. 13.00 per kilogram 36. 5501.90 Polypropylene staple fibres and tow, including tops thereof Rs. 15.00 per kilogram 37. 5501.90 Synthetic staple fibre and tow, including tops thereof Rs. 40.00 per kilogram 38. 55.02 Artificial staple fibres and tow, including tops thereof Rs. 13.00 per kilogram 39. 5503.12 Waste of polypropylene fibre 60% ad valorem or Rs. 6.00 per kilogram whichever is less. 40. 5503.19 Waste of acrylic staple fibre and tow Rs. 2.00 per kilo gram 41. 5503.19 Waste of polyester staple fibre and tow 60% ad valorem or Rs. 6.00 per kilo gram whichever is less 42. 5204.21 and 5504.21 Yarn, including sewing thread, containing polyester staple fibre Rs. 7.00 per kilogram 43. 5504.10 Yarn including sewing thread Nil 44. 5504.29, 5504.39 and 5504.90 Yarn (including sewing thread) of synthetic staple fibre Rs. 14.00 per kilogram 45. 55.05 Yarn (including sewing thread) of artificial staple fibre, not containing synthetic staple fibres and in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil 46. 55.05 Yarn (including sewing thread) of artificial staple fibre, not contain ing synthetic staple fibres supplied in plain (straight) reel hanks, whether single or multiple fold Nil 47. 55.05 Yarn (including sewing thread) of artificial staple fibre,- (a) not containing any synthetic textile material - (i) of counts not exceeding 25 70 paise per kilo gram (ii) of counts exceeding 25 but not exceeding 35 Rs. 1.40 per kilo gram (iii) of counts exceeding 35 Rs. 2.30 per kilo gram (b) Others Rs. 14.00 per kilo gram 48. 5504.22 and 5506.21 Yarn including sewing thread Rs. 14.00 per kilo gram 49. 5506.29 Yarn, including sewing thread, of artificial staple fibre containing synthetic staple fibre Rs. 14.00 per kilogram 50. 52, 54 and 55 Yarn, double or multifold including cabled yarn manufa ctured out of yarn falling under Chapter 52, 54 or 55 of the said Schedule on which the appropriate duty of excise has already been paid. Nil 51 56.04 and 56.06 Covered rubber thread and covered spandex yarn Nil 52. 52.03 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 or National/ State government handloom development corporation, and 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 25 Nil (b) of counts exceeding 25 but not exceeding 35 20 paise per kilo gram (c) of counts exceeding 35 but not exceeding 55 80 paise per kilo gram (d) of counts exceeding 55 Rs. 2.00 per kilo gram 53. 54.02 Polypropylene multifilament yarn purchased by a registered apex handloom co-operative society or National/State government handloom develo-pment corporation, and pay-ment for which is made by cheque drawn by such co-operative society or corpora-tion, as the case may be, on its own bank account. Rs. 14.00 per kilogram 54. 54.04 Viscose filament yarn pur-chased by a registered apex handloom co-operative society or National/State government handloom development corpo-ration, and 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) below 350 deniers Rs. 4.00 per kilo gram (ii) 350 deniers and above Rs. 2.60 per kilo gram 55. 55.05 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 or National/State government handloom development corpo-ration, and 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 25 Nil (b) of counts exceeding 25 but not exceeding 35 20 paise per kilogram (c) of counts exceeding 35 but not exceeding 45 60 paise per kilogram (d) of counts excee ding 45 Rs. 1.20 per kilogram 56. 5204.21, 5504.21, 5504.22 and 5506.21 Yarn, including sewing thread, purchased by a registered apex handloom co-operative society or National/State government handloom development corpo-ration, and 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 Explanation. - For the purposes of S. No. 47 of the Table, the expression "synthetic textile material" shall include waste falling under heading Nos. 54.01 or 55.03 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).