Effective Rates of Duty on Fibres, Yarns and Fabrics falling under Chapters 51 to 56 - 53/91 - Central Excise - Tariff

Effective Rates of Duty on Fibres, Yarns and Fabrics falling under Chapters 51 to 56 Notification No. 53/91-C.E. Dated 25-7-1991 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. 47/90-Central Excises, dated the 20th March, 1990, 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-heading 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./Heading/sub-heading No. Description of goods Rate (1) (2) (3) (4) 01. 5103.29 Yarn of wool Rs. 12.00 per kilogram 02. 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 out with the aid of power Nil 03. 52.03 Yarn, including sewing thread, not containing synthetic staple fibres supplied in plain (straight) reel hanks, whether single or multiple fold Nil 04. 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 co-operative society or any organisation set up or approved by the Government for the deve-lopment of hand-looms and pay-ment for which is made by cheque drawn by such co-operative society or organisation, 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 5 paise plus 4 paise per count per kilogram exceeding 25 (c) of counts exceeding 35 but not exceeding 45 35 paise plus 5 paise per count per kilogram exceeding 35 (d) of counts exceeding 45 but not exceeding 55 85 paise plus 8 paise per count per kilogram exceeding 45 (e) of counts exceeding 55 165 paise plus 4 paise per count per kilogram exceeding 55 0.5 52.03 Yarn, including sewing thread, not containing synthetic staple fibres, - (a) of counts not exceeding 25 3 paise per count per kilo-gram (b) of counts exceeding 25 but not exceeding 35 75 paise plus 7 paise per count per kilogram exceeding 25 (c) of counts exceeding 35 150 paise plus 8 paise per count per kilogram exceeding 35 06. 52.06 to 52.11 Fabrics of cotton Nil 07. 54.09 to 54.12 Fabrics of man-made filament yarn Nil 08. 55.08 to 55.12 Fabrics of man-made staple fibres Nil 09. 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 10. 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. 9.00 per kilogram (ii) 350 deniers and above but not above 1100 deniers Rs. 4.25 per kilogram (iii) above 1100 deniers Rs. 3.00 per kilogram (b) of other than cellulose acetate - (i) below 350 deniers Rs. 12.00 per kilogram (ii) 350 deniers and above but not above 1100 deniers Rs. 5.70 per kilogram (iii) above 1100 deniers Rs. 4.00 per kilogram 11. 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 out with the aid of power Nil 12. 55.05 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 13. 55.05 Yarn (including sewing thread) of artificial staple fibre, not containing synthetic staple fibres supplied in reel hanks, whether single or multiple fold, and purchased by a registered co-operative society or any organisation set up or approved by the Government for the development of handlooms and pay-ment for which is made by cheque drawn by such co-operative society or organisation, 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 4.40 paise plus 2.64 paise per count per kilogram exceeding 25 (c) of counts exceeding 35 but not exceeding 45 26.40 paise plus 4.40 paise per count per kilogram exceeding 35 (d) of counts exceeding 45 but not exceeding 55 70.40 paise plus 7.04 paise per count per kilogram exceeding 45 (e) of counts exceeding 55 140.80 paise plus 3.52 paise per count per kilogram exceeding 55 14. 55.05 Yarn (including sewing thread) of artificial staple fibre,- (a) not containing any synthetic textile material - (i) of counts not exceeding 25 1.85 paise per count per kilogram (ii) of counts exceeding 25 but not exceeding 35 46.20 paise plus 4.62 paise per count per kilo-gram exceeding 25 (iii) of counts exceeding 35 92.40 paise plus 7.39 paise per count per kilo-gram exceeding 35 (b) Others Rs. 8.00 per kilogram 15. 5204.29 Cotton yarn including sewing thread, containing synthetic staple fibres Rs. 8.00 per kilogram 16. 5303.32 Ramie yarn Rs. 4.00 per kilogram 17. 5303.39 Ramie yarn Rs. 8.00 per kilogram 18. 5504.29 and 5504.90 Yarn (including sewing thread) of synthetic staple fibre Rs. 12.00 per kilogram 19. 5504.39 Yarn (including sewing thread) of synthetic staple fibre Rs. 12.00 per kilogram 20. 5506.29 Yarn, including sewing thread, of artificial staple fibre containing synthetic staple fibres Rs. 8.00 per kilogram 21. 5406.19 Nylon monofilament yarn of denierage 210, 330, 420, 630, 840, 1050, 1260 and 1680 with tolerance of 4 per cent used for manufacture or repair of fish nets Nil 22. 54.02 or 54.03 Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 4 per cent, meant for use in the manufacture or repair, or both, of fish nets and parachute cords Nil 23. 5204.21, 5504.21, 5504.22 and 5506.21 Yarn, including sewing thread, purchased by a registered handloom co-operative society or any organisation set up or approved by the Government for the development of hand-looms and payment for which is made by cheque drawn by such co-operative society or or-ganisation, as the case may be, on its own bank account Nil 24. 5204.21 and 5504.21 Yarn, including sewing thread, containing polyester staple fibre Rs 4.00 per kilogram 25. 52, 54 and 55 Yarn, double or multifold, manufactured 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 26. 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 27. 5406.19 Synthetic monofilament Duty for the time being leviable on corresponding synthetic filament yarn of heading No. 54.02 read with any notifycation for the time being in force 28. 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. 3.85 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. 12.00 per kilogram 29. 54.07 Artificial monofilament Duty for the time being leviable on cor-responding artificial fila-ment yarn of heading No. 54.04 read with any notification for the time being in force 30. 5501.30 Acrylic staple fibres and tow, including tops thereof Rs. 9.24 per kilogram 31 55.02 Artificial staple fibres and tow, including tops thereof Rs. 10.50 per kilogram 32. 5504.22 and 5506.21 Yarn including sewing thread Rs. 8.00 per kilogram 33. 5401.90 High density polyethylene waste arising during the manufacture of high density polyethylene tapes Nil 34. 54.02 and 54.03 Nylon filament yarn not above 750 deniers Rs. 63.00 per kilogram 35. 54.02 and 54.03 Nylon filament yarn above 750 deniers Rs. 19.25 per kilogram 36. 54.02 and 54.03 Polyester filament yarn Rs. 70.00 per kilogram 37. 54.02 Polypropylene multifilament yarn purchased by a registered handloom co-operative society or any organisation set up or approved by the Government for the development of handlooms and payment for which is made by cheque drawn by such co-operative society or or-ganisation, as the case may be, on its own bank account Rs. 12.50 per kilogram 38. 54.04 Viscose filament yarn purchased by a registered handloom co-operative society or any organisation set up or approved by the Government for the development of handlooms and payment for which is made by the cheque drawn by such co-operative society or organisation, as the case may be, on its own bank account, - (i) below 350 deniers Rs. 6.75 per kilogram (ii) 350 deniers and above but not above 1100 deniers Rs. 3.25 per kilogram (iii) above 1100 deniers Rs. 2.35 per kilogram 39. 5501.20 Polyester staple fibre and tow, including tops thereof Rs. 10.50 per kilogram 40. 54.02 and 54.03 Polypropylene filament yarn 250 deniers and above and polybutylene terephthalate yarn Rs. 15.75 per kilogram 41. 54.02 and 54.03 Polypropylene filament yarn below 250 deniers Rs. 34.00 per kilogram 42. 5406.12 Polypropylene monofilament Rs. 12.00 per kilogram 43. 5501.90 Polypropylene staple fibres and tow, including tops thereof Rs. 13.75 per kilogram 44. 56.04 and 56.06 Covered rubber thread and covered spandex yarn Nil 45. 54.02 and 4.03 Synthetic filament yarn and sewing thread, other than of polyamides and polyester, - (i) below 100 deniers Rs. 53.25 per kilogram (ii) 100 deniers and above but not above 750 deniers Rs. 40.75 per kilogram (iii) above 750 deniers Rs. 14.00 per kilogram 46. 5503.12 Waste of polypropylene fibre 50% or Rs. 5.25 per kilogram whichever is less 47. 5503.19 Waste of acrylic staple fibre and tow Rs. 1.88 per kilogram 48. 5302.20 Jute yarn Rs. 660 per tonne 49. 5503.19 Waste of polyester staple fibre and tow 50% or Rs. 5.00 per kilogram whichever is less 50. 5406.11 Monofilament of high-density polyethylene Rs. 9.25 per kilogram 51. 5504.10 Yarn including sewing thread Nil 52. 5501.10 Polyamide staple fibres and tow, including tops thereof Rs. 45.50 per kilogram 53. 5501.90 Synthetic staple fibre and tow, including tops thereof Rs. 34.65 per kilogram