S.No. | Chapter or heading No., or sub-heading No. | Description | Rate of duty | Condition |
(1) | (2) | (3) | (4) | (5) |
1 | 5110.10, 5111.10, 5207.20, 5208.20, 5209.10, 5406.10, 5407.10, 5511.10, 5512.10, 5513.10, 5514.10, 5801.11 or 5802.51 | Woven fabrics, not subjected to any process | Nil | 1 |
2 | 5110.10, 5111.10, 5207.20, 5208.20, 5209.10, 5406.10, 5407.10, 5511.10, 5512.10, 5513.10, 5514.10, 5801.11 or 5802.51 | Woven fabrics, not subjected to any process | 16% | 2 |
3 | 5207.10 or 5208.10 | Denim fabrics, whether or not processed | 16% | 2 and 5 |
4 | 51.10, 51.11, 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13, 55.14, 5801.12, 5801.22, 5801.32, 5802.22, 5802.32, 5802.52 | Woven fabrics, subjected to any process | 16% | 5 |
OMITTED [OLD- “4A | 52.07, 52.08 or 52.09 | Woven fabrics of cotton subjected to the process of stentering by a processor with the aid of an open-air stenter, on job work basis or on his own behalf, in a factory which does not have the facilities (including plant and equipment) for carrying out bleaching dyeing, or printing or any one or more of these processes with the aid of power or steam | Nil | 6”; ] |
(Sl.No.4A has been omitted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002) | ||||
(Sl.No. 4A has been inserted vide Ntf. No. 33/2002-CE, Dt.18/06/2002) | ||||
5 | 52.07,52.08 or 52.09 | Cotton fabrics woven on handlooms and processed with aid of power or steam by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms. | 16% | - |
OMITTED [OLD- 5A | 52.07, 52.08 or 52.09 | Woven fabrics of cotton subjected to stentering with the aid of an open-air stenter, singeing, cropping or butta-utting, curing or heat-setting, or expanding, or any one or more of these processes with the aid of power or steam, subject to the condition the said fabrics are processed in a factory which does not have the facilities (including plant and equipment) for carrying out bleaching dyeing, or printing or any one or more of these processes with the aid of power or steam. Explanation.- For the purposes of this notification, “open-air stenter” meansstenters commonly known as open-air stenters and includes a stenter with a simple outer cover to prevent loss of heat but does not include any stenter which runs on steam or a hot-air stenter. | 16% | - ] |
(Sl.No.5A has been omitted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002) | ||||
(Sl.No.5A has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) | ||||
6 | 5801.21, 5801.31, 5802.21 or 5802.31 | Woven fabrics, whether or not subjected to any process | 16% | 2 and 5 |
7 | 58.03 | All goods | 16% | 2 and 5 |
8 | 5804.11 or 5804.12 | All goods | 16% | 2 and 5 |
9 | 59.01 | All goods | 16% | - |
10 | 6001.11, 6001.21, 6001.91, 6002.42 or 6002.92 | Knitted or crocheted fabrics of cotton, not subjected to any process | Nil | 1 |
11 | 6001.11, 6001.21, 6001.91, 6002.42 or 6002.92 | Knitted or crocheted fabrics of cotton, not subjected to any process | 16% | 2 |
12 | 6001.11, 6001.21, 6001.91, 6002.42 or 6002.92 | Knitted or crocheted fabrics of cotton, subjected to any process | Nil | 3 |
13 | 6001.11, 6001.21, 6001.91, 6002.42 or 6002.92 | Knitted or crocheted fabrics of cotton, subjected to any process | 16% | 4 |
14 | 6001.12, 6001.22, 6001.92, 6002.10, 6002.20, 6002.30, 6002.43 or 6002.93 | Knitted or crocheted fabrics, other than of cotton, not subjected to any process | Nil | 1 |
15 | 6001.12, 6001.22, 6001.92, 6002.10, 6002.20, 6002.30, 6002.43 or 6002.93 | Knitted or crocheted fabrics, other than of cotton, not subjected to any process | 16% | 2 |
16 | 6001.12, 6001.22, 6001.92, 6002.10, 6002.20, 6002.30, 6002.43 or 6002.93 | Knitted or crocheted fabrics, other than of cotton, subjected to any process | 16% | 5 |
17 | 52, 54 or 55 | Woven fabrics subjected to the process of calendering or decatising or both, on job-work basis, in a factory which does not have the facilities (including plant and equipment) for carrying out any other process, provided no credit under rule 3 or 11 of the CENVAT Credit Rules, 2002 has been taken. Explanation.- For the purposes of this exemption, the value of such fabrics shall be the job-work charges for calendaring or decatising or both, as the case may be, in respect of such fabrics. | 16% | -”. |
(S.No. 17 has been inserted vide Ntf. No. 40/2002-CE, Dt. 14/08/2002) |
Condition No. | Conditions |
(1) | (2) |
1 | If made from textile yarns on which the appropriate duty of excise leviable under the First Schedule or the Second Schedule to the said Central Excise Tariff Act read with any notification for the time being in force or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid and no credit of the duty paid on inputs or capital goods has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002. |
2 | If made from textile yarns on which the appropriate duty of excise leviable under the First Schedule or the Second Schedule to the said Central Excise Tariff Act read with any notification for the time being in force or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid. |
3 | If no credit of the duty paid on inputs or capital goods has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002. (Condition No. 3 has been substituted vide Ntf. No. 03/2003-CE, DT. 06/01/2003) [OLD -If made from knitted or crocheted textile fabrics of cotton, whether or not processed, on which the appropriate duty of excise leviable under the First Schedule to the said Central Excise Tariff Act and the Additional Duties of Excise (Goods of Special Importance) Act, read with any notification for the time being in force , or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid and no credit of the duty paid on inputs or capital goods has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.] |
4 | If made from knitted or crocheted textile fabrics of cotton, whether or not processed, on which the appropriate duty of excise leviable under the First Schedule to the said Central Excise Tariff Act and the Additional Duties of Excise (Goods of Special Importance) Act, read with any notification for the time being in force , or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid. |
5 | If made from textile fabrics, whether or not processed, on which the appropriate duty of excise leviable under the First Schedule to the said Central Excise Tariff Act and the Additional Duties of Excise (Goods of Special Importance) Act, read with any notification for the time being in force or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid. |
OMITTED [OLD- “6. | The exemption shall apply only upto that much quantity of cotton fabrics cleared by a processor from his factory in respect of which the aggregate amount of job-charges for such stentering does not exceed fifteen lakh rupees as computed in the manner specified in the Explanation below: Provided that if a processor has more than one open-air stenter in his factory or has more than one factory engaged in the process of open-air stentering, the exemption shall apply to the aggregate quantity of cotton fabrics cleared therefrom. Explanation.- For the purposes of this condition, for computing the limit of fifteen lakh rupees on account of the aggregate amount of job-charges, the amount of job-charges for open-air stentering in respect of the clearances of cotton fabrics from a factory or more than one factory of a processor, as the case may be, already effected during the period commencing from the 1st day of April, 2002 and ending with the 17th day of June, 2002, shall be taken ino account; but in case, the textile processor does not undertake any job work and subjects the said fabrics to open-air stentering on his own behalf, the exemption shall be available as if he has undertaken stentering on job-work basis and for the purposes of computing the limit of fifteen lakh rupees, the job-charges shall be deemed to be the difference between the value of the stentered fabrics and the value (cost) of grey fabrics.” ] |
(Condition No. 6 has been Omitted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002) | |
(Sl.No. 6 has been inserted vide Ntf. No. 33/2002-CE, Dt.18/06/2002) |
F. No. 334/1/2002 -TRU
(T.R. Rustagi)
Joint Secretary to the Government of India