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Exemption to certain specified cotton fabrics - 57/87 - Central Excise - TariffExtract Exemption to certain specified cotton fabrics Notification No. 57/87-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, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the 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 under the Addi tional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. THE TABLE S. No. Heading No. or sub-hea ding No. Description of goods Rate (1) (2) (3) (4) 01. 52.06 I. Cotton fabrics in which the average count of yarn is less then 51 and whose value per square metre - (i) does not exceed rupees five. 10 paise per square metre. (ii) exceeds rupees five but does not exceed rupees ten. 15 paise per square metre. (iii) exceeds rupees ten but does not exceed rupees fifteen. 25 paise per square metre. (iv) exceeds rupees fifteen but does not exceed rupees twenty-five. 40 paise per square metre. (v) exceeds rupees twenty-five but does not exceed rupees fifty. 4 per cent ad valorem. (vi) exceeds rupees fifty. 7 per cent ad valorem . II. Cotton fabrics (other than those in which the average count of yarn is less than 51) and whose value per square metre - (i) does not exceed rupees fifteen 25 paise per square metre. (ii) exceeds rupees fifteen but does not exceed rupees twenty-five. 40 paise per square metre. (iii) exceeds rupees twenty-five but does not exceed rupees fifty. 4 per cent ad valorem . (iv) exceeds rupees fifty. 7 per cent ad valorem . 02. 52.09 Cotton fabrics whose value per square metre - (i) does not exceed rupees twenty-five. 50 paise per square metre. (ii) exceeds rupees twenty-five. 7.5 per cent ad valorem . 03. 52.10 Cotton fabrics whose value per square metre - (i) does not exceed rupees twenty-five. Re. 1 per square metre (ii) exceeds rupees twenty-five. 10 per cent ad valorem . 04. 52.11 Cotton fabrics whose value per square metre - (i) exceeds rupees twenty-five but does not exceed rupees fifty. 15 per cent ad valorem . (ii) exceeds rupees fifty. 15 per cent ad valorem .
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