TMI BlogYarns - Exemption and effective rate of duty for specified yarns - Amendment to Notification 4/97-C.E.X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/97-Central Excise, dated the 1st March, 1997, namely :- In the said notification, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49 Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or texturised yarn Rs. 6 per kg. 15C 116B. 5402.31, 5402.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... folded) or cabled yarn is manufactured, is dyed, printed, bleached or mercerised); (iii) no process of dyeing, printing, bleaching or, as the case may be, mercerising is carried out on the said multiple (folded) or cabled yarn in the said factory; and (iv) the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been availed.
15D.
If,-
(i) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam; and
(ii) manufactured out of yarn falling under Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid." X X X X Extracts X X X X X X X X Extracts X X X X
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