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Exemption to woven fabrics of wool made from shoddy yarn - 51/87 - Central Excise - TariffExtract Exemption to woven fabrics of wool made from shoddy yarn Notification No. 51/87-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 (2) of the Table hereto annexed and falling under the sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (1) of the said Table, from the whole of the duty of excise leviable thereon under the said Schedule and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), subject to the conditions, if any, laid down in the corresponding entry in column (3) thereof. TABLE Sub-hea ding No. Description of goods Conditions (1) (2) (3) 5107.24, 5107.32, 5107.39, 5107.41, 5107.42, 5107.49 Woven fabrics of wool made of shoddy yarn. If - (i) such fabrics either do not contain any worsted yarn or such fabrics are made of shoddy yarn; and 5107.91, 5107.92 and 5107.99 (ii) the value of such fabrics does not exceed Rs. 60/- per square metre.
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