(This Notification has been Rescind vide Ntf. No. 17/2003-CE, Dt. 01/03/2003)

EXCISE NOTIFICATION NO. 261/87-CE, Dt. 9-12-87

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content or con- only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content, subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other processes or any one or more of these processes, and falling within Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) as is in excess of the amount calculated at the rate of 5 per cent ad valorem:

Provided that the exemption contained in this notification shall apply only in respect of such of the said fabrics which are manufactured under a programme duly approved by the Textile Commissioner of the Government of India and an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Textiles and being the fabrics whose maximum exfactory prices are fixed under the said programme:

Provided further that the exemption contained in this notification shall also apply in respect of fents and rags arising during the couirse of manufacture of the said fabrics upto an aggregate quantity of such fents and rags not exceeding 8 per cent of the total quantity of clearances of the said fabrics.

Explanation : For the purposes of this notification,-

(a) ""fents"" means

(i) bona fide cut-pieces of fabrics (excluding cut-pieces of towels) of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples;

(ii) damaged fabrics (excluding damaged towels) of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre; and

(iii) cut-pieces of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre cut from damaged dhoties or sarees;

(b) ""rags"" means-

(i) bona fide cut-pieces of fabrics of length more than 23 centimetres but less than 45 centimetres where the width of the fabric is one metre or more, and of length more than 23 centimetres but less than 65 centimetres where the width of the fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples; and

(ii) cut-pieces of damaged or sub-standard fabrics of length more than 23 centimetres but less than 45 centimetres where the width of the fabric is one metre of more, and of length more than 23 centimetres but less than 65 centimetres where the width of the fabric is less than one metre."


Presented by eximkey.com