NTF. NO. 22/1996-CE, DT. 23/07/1996

Additional Duties of Excise (Goods of Special Importance) Act
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), (hereinafter referred to as the said Special Importance Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under Chapter, heading Nos, or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as inputs) manufactured in a factory and used within the factory of production in or in relation to the manufacture of corresponding final products of the description specified in column (2) of the said Table and falling under Chapter, heading Nos. or sub-heading Nos. of the Schedule to the said Tariff Act specified in the corresponding entry in column (3) of the said Table, from the whole of the duty of excise and additional duty of excise leviable thereon, which is specified in the respective Schedules to the said Tariff Act and the said Special Importance Act :

Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of the final products (other than those cleared either to a unit in a Free Trade Zone or to a hundred per cent Export Oriented Undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Park) specified against S.No. 1 or S.No. 2 of the said Table which are exempt from the whole of the said duty of excise or additional duty of excise leviable thereon, or are chargeable to ‘Nil’ rate of duty, as the case may be.

(Proviso has been substituted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002)

[OLD Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products (other than those cleared either to a unit in a Free Trade Zone or to a 100% Export Oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks), which are exempt from the whole of the said duty of excise or additional duty of excise leviable thereon, or are chargeable to 'Nil' rate of duty, as the case may be.]

TABLE

S.No.	Description of final products	Chapter, heading No. or sub-heading No. of final products	Chapter, heading No. 01 sub-heading No. of inputs
(1)	(2)	(3)	(4)
1.	Fabrics of cotton or man-made fibres, whether or not subjected to any process (Col.2 has been substituted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002) [OLD Fabrics of cotton or man made fibres, subjected to any process]	52, 54 or 55	All goods falling within, the Schedule to the Central Excise Tariff Act,1985 (5 of 1986)
2.	Fabrics of cotton or man made fibres, whether or not processed	58.01, 58.02 58.06 (other than goods falling within sub-heading No. 5806.20), 60.61 or 60.02 (other than goods falling within sub-heading No. 6002.10)	All goods falling within the Schedule to the Central Excise Tariff Act,1985 (5 of 1986)
3.	OMITTED
(Omitted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002)
[OLD 3.	Fabrics of cotton or man made fibres not subjected to any process and manufactured in a factory owned by a multi-locational composite mill	52, 54, 55	All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).]

(Explanation has been omitted vide Central Excise NTF. NO.11/2002-CE, dated 01/03/2002)

[OLD Explanation : For the purposes of this notification "multi-locational composite mill" means a public limited company which is engaged in the processing of fabrics with the aid of power along with the spinning of yarn from fibres and weaving or knitting or crocheting of fabrics, in one or more factories owned by the same public limited company.]

2. This notification shall have effect upto and inclusive of 31st day of March, 2003.

(Sl. No. 2. has been added vide Ntf. No. 16/2003-CE, Dt. 01/03/2003)

(please refer Circular No. 680/71/2002-CX. Dt. 10/12/2002 for Excise duty on woven textile fabrics manufactured by a composite mill or a manufacturer engaged in processing of fabrics along with weaving of fabrics in the same factory- Clarification- regarding.)

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