TMI BlogPrescribing effective rates of basic excise duty for fibres, yarns and fabrics falling under Chapters 51 to 55.X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 kilogram 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 sew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 monofilament of less than 60 deniers, not textured, - (a) of cellulose acetate, - (i) below 75 deniers Rs. 14.42 per kilogram (ii) 75 deniers and above but below 100 deniers Rs. 10.82 per kilogram (iii) 100 deniers and above but below 120 deniers Rs. 8.04 per kilogram (iv) 120 deniers and above but below 150 deniers Rs. 5.54 per kilogram (v) 150 deniers and above but below 350 deniers Rs. 5.18 per kilogra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) of counts exceeding 45 but not exceeding 55 70.40 paise plus 7.04 paise per count per kilogram exceeding 45 (e) of counts exceeding 55 140.80 paise plus 3.52 paise per count per kilogram 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 kilogram (b) of counts exceeding 25 but not exceeding 35 46.20 paise plus 4.62 paise per count per kilogram exceeding 25 (c) of counts exceeding 35 92.40 paise plus 7.39 paise per count per kilogram exceeding 35 15. 5204.29 Cotton yarn including sewing thread, containing synthetic staple fibres Rs. 9.00 per kilogram 16. 5303.32 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 synthetic filament yarn of heading No. 54.02 read with any notification 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 kilogram 29. 54.07 Artificial monofilament Duty for the time being leviable on c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f, 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 kilogram 40. 54.02 and 54.03 Polypropylene filament yarn and polybutadene terephthalate yarn Rs. 6.50 per kilogram 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 kilogram 43. 56.04 and 56.06 Covered rubber thread and covered spandex ya ..... X X X X Extracts X X X X X X X X Extracts X X X X
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