Exemption from duty to certain specified goods of Chapter 62 & 63 - 65/87 - Central Excise - Tariff

Exemption from duty to certain specified goods of Chapter 62 63 Notification No. 65/87-C.E. Dated 1-3-1987 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) 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, subject to the conditions, if any, laid down in the corres ponding entry in column (5) thereof. THE TABLE S. No. Heading No. or sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 01. 6202.00 Shawls and mufflers of wool, made of shoddy yarn. Nil 02. 62.02 Clothing accessories including handkerchiefs shawls, scarves, muff lers, mantillas, veils, ties, bow-ties, cravats, and gloves. Nil If made without the aid of power. 03. 6202.00 Clothing accessories, not knitted or crocheted, including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties, bowties, cravats and gloves - (a) Handkerchiefs, shawls, scarves and mufflers - (i) manufactured from fabrics on which appropriate duty of excise has already been paid. Nil (ii) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working. Duty for the time being leviable on fabrics of Chapter 51, 52, 53, 54 or 55 which corres pond to these articles. Other (b) Nil 04. 6301.00 Made up textile articles including blankets (other than of wool), tarpaulins, tents, sails for boats. Nil If made without the aid of power. 05. 6301.00 Blankets produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working. Duty for the time being levi able on fabrics of Chapter 52, 53, 54 or 55, which corres pond to these articles. 06. 63.01 Sacks and bags of jute. Rupees 660 per tonne. 07. 63.01 Sacks and bags of jute. Nil If made from jute fabrics on which the appropriate duty of excise under the said Schedule, has already been paid. 08. 63.01 Made up textile articles produced in the finished state, ready for use (or merely needing sepa ration by cutting dividing threads) Nil If such articles are manufactured on weft pile knitting machines. 09. 63.01 Indian National Flags. Nil - Explanation. - For the purposes of this notifications, jute fabrics shall be deemed to have paid the appropriate duty of excise leviable thereon under the said Schedule if it is purchased from the market.