Prescribing effective rates of basic excise duty for fibres, yarns and fabrics falling under Chapters 51 to 55. - 47/90 - Central Excise - Tariff

Prescribing effective rates of basic excise duty for fibres, yarns and fabrics falling under Chapters 51 to 55. Notification No. 47/90-C.E. Dated 20-3-1990 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 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 Sl. 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 kilo gram 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 organisa tion 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 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 kilo gram ex ceeding 25 (c) of counts exceeding 35 but not exceeding 45 35 paise plus 5 paise per count per kilogram ex ceeding 35 (d) of counts exceeding 45 but not exceeding 55 85 paise plus 8 paise per count per kilogram ex ceeding 45 (e) of counts exceeding 55 165 paise plus 4 paise per count per kilogram ex ceeding 55 05. 52.03 Yarn, including sewing thread, not containing synthetic staple fibres,- (a) of counts not exceeding 25 3 paise per count per kilogram (b) of counts exceeding 25 but not exceeding 35 75 paise plus 7 paise per count per kilogram ex ceeding 25 counts (c) of counts exceeding 35 150 paise plus 8 paise per count per kilogram ex ceeding 35 counts 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 Artificial filament yarn and sewing thread, including artificial monofi lament of less than 60 deniers, not textured, - (a) of cellulose acetate, - (i) below 75 deniers Rs. 14.42 per kilo gram (ii) 75 deniers and above but below 100 deniers Rs. 10.82 per kilo gram (iii) 100 deniers and above but below 120 deniers Rs. 8.04 per kilo gram (iv) 120 deniers and above but below 150 deniers Rs. 5.54 per kilo gram (v) 150 deniers and above but below 350 deniers Rs. 5.18 per kilo gram (vi) 350 deniers and above but below 1100 deniers Rs. 4.25 per kilo gram (vii) above 1100 deniers Rs. 2.96 per kilo gram (b) of other than cellulose acetate, - (i) below 350 deniers Rs. 9.00 per kilo gram (ii) 350 deniers and above but below 1100 deniers Rs. 4.95 per kilo gram (iii) above 1100 deniers Rs. 3.23 per kilo gram 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 cross 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 payment 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 ex ceeding 25 (c) of counts exceeding 35 but not exceeding 45 26.40 paise plus 4.40 paise per count per kilo gram exceeding 35 (d) of counts exceeding 45 but not exceeding 55 70.40 paise plus 7.04 paise per count per kilo gram exceeding 45 (e) of counts exceeding 55 140.80 paise plus 3.52 paise per count per kilo gram exceeding 55 14. 55.05 Yarn (including sewing thread) of artificial staple fibre, not containing synthetic staple fibres,- (a) of counts not exceeding 25 1.85 paise per count per kilo gram (b) of counts exceeding 25 but not exceeding 35 46.20 paise plus 4.62 paise per count per kilo gram exceeding 25 (c) of counts exceeding 35 92.40 paise plus 7.39 paise per count per kilo gram exceeding 35 15. 5204.29 Cotton yarn including sewing thread, containing synthetic staple fibres Rs. 9.00 per kilo gram 16. 5303.32 Ramie yarn Rs. 3.00 per kilo gram 17. 5303.39 Ramie yarn Rs. 9.00 per kilo gram 18. 5504.29 and 5504.90 Yarn (including sewing thread) of synthetic staple fibre Rs. 20.00 per kilo gram 19. 5504.39 Yarn (including sewing thread) of synthetic staple fibre Rs. 12.00 per kilo gram 20. 5506.29 Yarn, including sewing thread, of artificial staple fibre containing synthetic staple fibres Rs. 9.00 per kilo gram 21. 5406.19 Nylon monofilament yarn of denierage 210, 420, 630 and 840 used for manufacture or repair of fishnets Rs. 2.00 per kilo gram 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 fishing nets and parachute cords. Rs. 2.00 per kilog ram 23. 5204.21, 5504.21, 5504.22 and 5506.21 Yarn, including sewing thread, purchased by a registered hand loom cooperative society or any organisation set up or approved by the Government for the purpose of development of handlooms, and payment in respect of which is made by cheque drawn by such cooperative society or organisation, 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. 3.00 per kilo gram 25. 52.54 and 55 Yarn, double or multifold, manu factured 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 sy nthetic filament yarn of heading No. 54.02 read with any notifi cation 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 Rs. 3.70 per kilo gram 29. 54.07 Artificial monofilament Duty for the time being leviable on corresponding ar tificial filament yarn of heading No. 54.04 read with any notifi cation for the time being in force. 30. 5501.30 Acrylic staple fibres and tow, including tops thereof Rs. 7.50 per kilo gram 31. 55.02 Artificial staple fibres and tow, including tops thereof Rs. 8.50 per kilo gram 32. 5504.22 and 5506.21 Yarn including sewing thread Rs. 6.00 per kilo gram 33. 5504.29 Polyester-wool blended yarn, whether or not containing other natural textile fibres Rs. 12.00 per kilo gram 34. 54.01.90 High density polyethylene waste arising during the manufacture of high density polyethylene tapes Nil 35. 54.02 and 54.03 Nylon filament yarn Rs. 50.00 per kilo gram 36. 54.02 and 54.03 Polyester filament yarn Rs. 55.00 per kilo gram 37. 54.02 and 54.03 Polypropylene multifilament yarn and viscose filament yarn purcha sed by a registered handloom co operative society or any organisa tion set up or approved by the Government for the purpose of development of handlooms and payment in respect of which is made by cheque drawn by such cooperative society or organisation, as the case may be, on its own bank account. 50% of the duty for the time being leviable on corres ponding polypro ylene multifila ment yarn and viscose filament yarn 38. 5501.20 Polyester staple fibre and tow, including tops thereof Rs. 12.00 per kilo gram 39. 5501.20 Polyester staple fibre and tow, including tops thereof, manufactured out of dimethyl terephthalate or terephthalic acid on which exemption from the whole of the duty of excise payable under the said Schedule or from the whole of the additional duty payable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has not been availed of. Rs. 8.50 per kilo gram 40. 54.02 and 54.03 Polypropylene filament yarn and polybutadene terephthalate yarn Rs. 6.50 per kilo gram 41. 5501.20 Tows of polyesters consumed within the factory of production in the manufacture of polyester staple fibre Nil 42. 5501.90 Polypropylene staple fibres and tow, including tops thereof Rs. 4.50 per kilo gram 43. 56.04 and 56.06 Covered rubber thread and covered spandex yarn Nil 44 54.02 Synthetic filament yarn and sewing thread, other than of polyamides and polyester,- (i) below 30 deniers Rs. 64.68 per kilo gram (ii) 30 deniers and above but below 75 deniers Rs. 56.60 per kilo gram (iii) 75 deniers and above but below 100 deniers Rs. 40.43 per kilo gram (iv) 100 deniers and above but not above 750 deniers Rs. 32.34 per kilo gram (v) above 750 deniers Rs. 5.78 per kilo gram 45. 5503.12 Waste of Polypropylene fibre 50% or Rs. 5.25 per kilogram whichever is less 46. 5503.19 Waste of acrylic staple fibre and tow Rs. 1.88 per kilo gram 47. 5302.20 Jute yarn Rs. 660 per tonne