(This Notification has been supersited vide Ntf No.20/2002 -CE.,Dt.1/3/2002)

Notification No. 20/98-CE, dated 18th July, 1998
In the exercise of powers conferred by sub - section (1) of section 5A the of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public intrest so to do, hereby exempts the goods of the description specified in coloum (2) of the Table below and falling under the Chapter No. of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986 ) specified in the corresponding entry in coloum (3) of the said Table, produced or manufactured, in a hunderd per cent. export - oriented undertaking or a free trade zone wholly from the raw material produced or manufactured in India, and allowed to be sold in India, under and in accordance with, the provisions of sub - paragraph (a), (b), (c), (d) of (f) of paragraph 9.9 or of paragraph 9.20 of the Export and Import Policy, 1 April, 1997 - 31 March, 2002, from so much of the dutyri of excise leviable thereon under section 3 of said Central Excise Act, as is in excess of the rate specified in the corresponding entry in coloun (4) of the said Table :-
TABLE

S.No.	Description of goods	Chapter No.	Rate of duty
(1)	(2)	(3)	(4)
1.	Fabrics of cotton (not containing any other textile material), not subjected to any process.	52	50% of the duty specified in the First Schedule to the said Central Excise Tariff Act
2.	Fabrics of - (i) cotton (containing any other textile material), (ii) man - made fibres, not subjected to any processM	52, 54 or 55	50% of the duty specified in the First Schedule to the said Central Excise Tariff Act
3.	(i) Knitted or crocheted fabrics of cotton, whether or not processed (ii) Knitted of crocheted fabrics of manmade fibres, not subjected to any process	60	Fifty per cent of the duty specified in the first schedule to the said Central Excise Tarrif Act.
(Sl. No. 3 has been inserted vide Exc.Ntf. No. 48/2000, Dt. 22-09-2000)

Explanation :- For the purpose of this notification, the value of the goods shall be as determined in terms of section 4 of the Central Excise Act, 1944 (1 of 1994)

Sd/-
(Atul Gupta)
Under Secretary to the Government of India

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