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The Additional Duties Of Excise goods Of Special Importance Secondamendment Act, 1985

THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE)
SECONDAMENDMENT ACT
ACT NO. 7 OF
20th January
An Act further to amend the Additional Duties of Excise (Goods of
Special Importance) Act 1957.

BE it enacted by Parliament in the Thirty – sixth Year of the
Republic of India as follows:–

1. Short title and commencement.

1. Short title and commencement. (1) This Act may be called the
Additional Duties of Excise (Goods of Special Importance) Second
Amendment Act 1985.

(2) It shall come into force on such date as the Central
Government may by notification in the Official Gazette appoint.

2. Amendment of section 2.

2. Amendment of section 2. In the Additional Duties of Excise
(Goods of Special Importance) Act 1957 (58 of 1957.) (hereinafter
referred to as the principal Act) in section 2 clause (c) shall be
omitted.

3. Amendment of section 3.

3. Amendment of section 3. In section 3 of the principal Act in
sub – section (1)–

(a) for the words `in respect of the following goods
namely sugar tobacco cotton fabrics silk fabrics man – made
fabrics and woollen fabrics” the words brackets and figure in
respect of the goods described in column (3) of the First
Schedule shall be substituted;

(b) for the words specified in the First Schedule to this
Act the words brackets and figure specified in column (4) of
the said Schedule shall be substituted.

4. Substitution of new Schedule for the First Schedule.

4. Substitution of new Schedule for the First Schedule. In the
principal Act for the First Schedule the following Schedule shall be
substituted namely:–

SCHE

NOTES

THE FIRST SCHEDULE

See section 3(1)

NOTES

1. In this Schedule heading” sub – heading and Chapter mean
respectively a heading sub – heading and Chapter in the Schedule to the
Central Excise Tariff Act 1985.

28th February 1986 vide Notification No. G.S.R. 91 (E) dated
5-2-86 Gazette of India 1966 Extraordinary’ Part II Section 3 (i).

Subs by Act 19 of 1988 S.3 Sch. II.

2. The rules for the interpretation of the Schedule to the
Central Excise Tariff Act 1985 the Section and Chapter Notes and the
General Explanatory Notes of the said Schedule shall so far as may
be apply to the interpretation of this Schedule.

Heading Sub- Description of goods Rate of addi-
No. heading tional duty
No.

(1) (2) (3) (4)

17.01 1701.20 -Khandsari sugar Nil

-Cane sugar other than
khandsari sugar:

1701.31 –Required by the Central Rs. 21 per
Government to be sold quintal
under clause (f) of sub-
section (2) of section
3 of the Essential
Commodities Act
(10 of 1955)

1701.39 –Other Rs. 26 per
quintal

17.02 1702.11 –Palmyra sugar Nil

24.01 2401.00 UNMANUFACTURED TOBACCO; Nil
TOBACCO REFUSE

24.02 CIGARS AND CHEROOTS OF
TOBACCO

2402.10 -Not bearing a brand name Nil

-Bearing a brand name
and of which the value per
thousand:

2402.21 –Does not exceed rupees Nil
five

2402.22 –Exceeds rupees five but 12.5
does not exceed rupees
fifteen

2402.23 –Exceeds rupees fifteen
24.03 CIGARETTES AND CIGARILLOS
OF TOBACCO

-Cigarettes:

2403.11 –Of tobacco Rs. 260 per
thousand or
175 plus
Rs. 12 per
thousand
whichever
is higher
-Cigarillos:

2403.21 –Of tobacco Rs. 260 per
thousand’ or
175 plus Rs.
12 per thousand
whichever is
higher

24.04 OTHER MANUFACTURED
TOBACCO

-Smoking mixtures of
tobacco for pipes and
cigarettes :

2404.11 –‘Gudaku’ bearing a brand
name

2404.12 –‘Gudaku’ not bearing a Nil
brand name

2404.19 –Other
-Hookah tobacco :

2404.21 –Bearing a brand name
2404.29 –Other Nil

-Biris of tobacco:

2404.31 –In the manufacture of Rs. 2 per
which any process has thousand
been conducted with the
aid of machines operated
with or without the aid
of power

2404.32 –Other 90 paise
per thousand

-Chewing tobacco including
preparations commonly known
as ‘Khara Masala’ ‘Kiman’
‘Dokta’ ‘Zarda’ ‘Sukha’ and
‘Surti’:

2404.41 –Bearing a brand name and of 3.75
which the value per one
kilogram does not exceed
rupees ten’

2404.42 –Bearing a brand name and of 6.25
which the value per one
kilogram exceeds repees ten

2404.49 –Other Nil

-Snuff of tobacco:

2404.51 –Of which the value per one 63 paise per
kilogram does not exceed kilogram
rupees ten

2404.52 –Of which the value per one Rs. 1.50 per
kilogram exceeds rupees ten kilogram

50.03 5003.00 WOVEN FABRICS OF SILK OR Nil
OF SILK WASTE

51.06 5106.00 WOVEN FABRICS OF WOOL Nil
NOT SUBJECTED TO ANY
PROCESS

51.07 WOVEN FABRICS OF WOOL
SUBJECTED TO THE PROCESS
OF MILLING RAISING BLOWING
TENTERING DYEING OR ANY
OTHER PROCESS OR ANY TWO
OR MORE OF THESE PROCESSES

5107.10 -Woven fabrics the following Nil
namely:

(a) Hair belting

(b) Shoddy blankets and blan-
kets from indigenous wool

(c) Of width not exceeding
cms

-Fabrics woven on handlooms:

5107.21 –Fabrics certified as ‘Khadi’ Nil
by the Khadi and Village
Industries Commission

5107.22 –Processed without the aid Nil
of power or steam

5107.23 –Processed with the aid of Nil
power by a factory owned
by a registered handloom
co – operative society or
any organisation set up or
approved by Government
for the purpose of deve-
lopment of handlooms

5107.24 –Processed by an independent
processor approved in this
behalf by the Government of
India on the recommendation
of the Development Commissi-
oner for Handlooms

-Fabrics woven by a factory
other than a composite mill
and processed by an independent
processor:

5107.31 –Melton cloth (made of shoddy Nil
yarn)

5107.32 –Made of shoddy yarn of value
not exceeding rupees twenty-
five per square metre

5107.39 –Other 2.5

-Fabrics woven by a factory
other than a composite mill
and processed by a composite
mill:

5107.41 –Melton cloth (made of shoddy 4.5
yarn)

5107.42 –Made of shoddy yarn of value
not exceeding rupees twenty-
five per square metre

5107.49 –Other
-Other fabrics:

5107.91 –Melton cloth (made of shoddy
yarn)

5107.92 –Made of shoddy yarn of value
not exceeding rupees twenty-
five per square metre

5107.99 –Other
52.05 5205.00 COTTON FABRICS– Nil

(a) WOVEN AND

(b) NOT SUBJECTED TO
ANY PROCESS

52.06 COTTON FABRICS (EXCLUDING
FABRICS COVERED UNDER
HEADING NOS. 52.09 52.10
AND 52.11)–

(a) WOVEN ON LOOMS
OTHER THAN HANDLOOMS
AND

(b) SUBJECTED TO THE PROCESS
OF BLEACHING MERCERISING
DYEING PRINTING WATER-
PROOFING SHRINK – PROOFING
ORGANDIE PROCESSING OR ANY
OTHER PROCESS OR ANY TWO
OR MORE OF THESE PROCESSES
WITH THE AID OF POWER OR
STEAM

5206.10 -Controlled fabrics Nil

5206.20 -Specified Drill Fifty per cent.
of the duty
leviable under
sub – heading
Nos. 5206.31
to 5206.39 and
5206.90 as the
case may be of
this Schedule
depending upon
the average
count of yarn
in the fabric
and the value
per square
metre of the
fabric

-Fabrics in which the aver-
age count of yarn is less
than 51:

5206.31 –Of value not exceeding
rupees five per square
metre

5206.32 –Of value exceeding rupees
five but not exceeding
rupees six per square
metre

5206.33 –Of value exceeding rupees
six but not exceeding
rupees seven per square
metre

5206.34 –Of value exceeding rupees
seven but not exceeding
rupees eight per square
metre

5206.35 –Of value exceeding rupees
eight but not exceeding
rupees nine per square
metre

5206.36 –Of value exceeding rupees
nine but not exceeding
rupees ten per square
metre

5206.37 –Of value exceeding rupees
ten but not exceeding
rupees eleven per square
metre

5206.38 –Of value exceeding rupees
eleven but not exceeding
rupees twelve per square
metre

5206.39 –Of value exceeding rupees
twelve per square metre

5206.90 -Other fabrics
52.07 COTTON FABRICS (EXCLUDING
FABRICS COVERED UNDER
HEADING NOS. 52.09
52.10 AND 52.11)–

(a) WOVEN ON LOOMS OTHER
THAN HANDLOOMS AND

(b) SUBJECTED TO THE PROCESS
OF BLEACHING MERCERISING
DYEING PRINTING
WATER – PROOFING SHRINK-
PROOFING ORGANDIE
PROCESSING OR ANY OTHER
PROCESS OR

ANY TWO OR MORE OF THESE
PROCESSES WITHOUT THE AID
OF POWER OR STEAM

5207.10 -Controlled fabrics Nil

5207.20 -Specified Drill Fifty per cent.
of the duty
leviable under
sub – heading
Nos. 5206.31
to 5206.39 and
5206.90 as the
case may be of
this Schedule
depending upon
the average
count of yarn
in the fabric
and the value
per square
metre of the
fabric

5207.90 -Other Twenty – five per
cent. of the
duty leviable
under sub-
heading Nos.
5206.31 to
5206.39 &
5206.90 as the
case may be
of this Sched-
ule depending
upon the avera-
ge count of
yarn in the
fabric and the
value per
square metre
of the fabric

52.08 COTTON FABRICS (EXCLUDING
FABRICS COVERED UNDER
HEADING NOS. 52.09 52.10
52.11 AND 52.12)–

(a) WOVEN ON HANDLOOMS AND

(b) SUBJECTED TO THE PROCESS
OF BLEACHING MERCERI-
SING DYEING PRINTING
WATER – PROOFING SHRINK-
PROOFING ORGANDIE
PROCESSING OR ANY OTHER
PROCESS OR ANY TWO OR
MORE OF THESE PROCESSES

-Processed without the aid of
power or steam:

5208.11 –Controlled fabrics Nil

5208.19 –Other Twenty – five per
cent. of the
duty leviable
under sub-
heading Nos.
5206.31 to
5206.39 and
5206.90 as
the case may
be

of this Sched-
ule depending
upon the
average count
of yarn in the
fabric and the
value per squ-
are metre of
the fabric

-Processed with the aid of
power or steam:

5208.21 –Controlled fabrics Nil

5208.22 –Processed by an independent Forty per cent.
processor approved in this of the duty
behalf by the Government of leviable under
India on the recommendation sub – heading
of the Development Commiss- Nos. 5206.31 to
ioner for Handlooms 5206.39 and
5206.90 as the
case may be of
this Schedule
depending upon
the average
count of yarn
in the fabric
and the value
per square
metre of the
fabric

5208.23 –Processed by a factory owned Nil
by a registered handloom
co – operative society or
any organisation set up
or approved by Government
for the purpose of develop-
ment of handlooms

5208.29 –Other Duty leviable
under sub-
heading Nos.
5206.31 to
5206.39 and
5206.90 as the
case may be of
this Schedule
depending upon
the average
count of yarn
in the fabric
and the value
per square
metre of the
fabric

52.09 COTTON FABRICS–

(a) WOVEN

(b) SUBJECTED TO THE PROCESS
OF BLEACHING MERCER-
ISING DYEING PRINTING
WATER – PROOFING SHRINK-
PROOFING ORGANDIE PROC-
ESSING OR ANY OTHER
PROCESS OR ANY TWO OR
MORE OF THESE PROCESSES

(c) CONTAINING (i) COTTON
AND (ii) POLYESTER STA-
PLE FIBRE (WHETHER OR
NOT CONTAINING POLYESTER
FILAMENT YARN BUT NOT
ANY OTHER TEXTILE
MATERIAL) AND

(d) IN WHICH THE PROPORTION
OF POLYESTER STAPLE
FIBRE OR FILAMENT YARN
OR BOTH IS MORE THAN
FORTY PER CENT. BY
WEIGHT OF THE TOTAL
FIBRE CONTENT

-Not containing polyester
filament yarn:

5209.11 –Of value not exceeding
rupees twenty – five per
square metre

5209.12 –Of value exceeding rupees 2 plus
twenty – five per square paise per
metre square metre

-Containing polyester filament
yarn:

5209.21 –Of value not exceeding
rupees twenty – five per
square metre

5209.22 –Of value exceeding rupees 4 plus
twenty – five per square metre paise per
square
metre

52.10 COTTON FABRICS–

(a) WOVEN

(b) SUBJECTED TO THE PROCESS
OF BLEACHING MERCERISING
DYEING PRINTING WATER-
PROOFING SHRINK – PROOFING
ORGANDIE PROCESSING OR
ANY OTHER PROCESS OR ANY
TWO OR MORE OF THESE
PROCESSES

(c) CONTAINING (i) COTTON
(ii) POLYESTER STAPLE
FIBRE AND (iii) RAMIE
OR ANY ONE OR MORE
ARTIFICIAL STAPLE
FIBRES (NOT CONTAINING
ANY OTHER TEXTILE
MATERIAL) AND

(d) IN WHICH THE PROPORTION
OF POLYESTER STAPLE FIBRE
IS MORE THAN FORTY PER
CENT. BY WEIGHT OF THE
TOTAL FIBRE CONTENT

5210.10 -Of value not exceeding rupees
twenty – five per square metre

5210.20 -Of value exceeding rupees 0.4 plus
twenty – five per square paise per
metre square metre

52.11 5211.00 COTTON FABRICS– 4 plus
paise per
square metre

(a) WOVEN

(b) SUBJECTED TO THE PROCESS
OF BLEACHING MERCERI-
SING DYEING PRINTING
WATER – PROOFING SHRINK-
PROOFING ORGANDIE
PROCESSING OR ANY OTHER
PROCESS OR ANY TWO OR
MORE OF THESE PROCESSES

(c) CONTAINING (i) COTTON
AND (ii) POLYESTER
STAPLE FIBRE AND

(d) OF VALUE EXCEEDING
RUPEES TWENTY – FIVE PER
SQUARE METRE

52.12 5212.00 COTTON FABRICS COVERED Nil
IN HEADING NOS. 52.09 52.10
AND 52.11–

(a) WOVEN ON HANDLOOMS AND

(b) SUBJECTED TO THE PROCESS
OF BLEACHING MERCERISING
DYEING PRINTING WATER-
PROOFING SHRINK – PROOFING
ORGANDIE PROCESSING OR ANY
OTHER PROCESS OR ANY TWO
OR MORE OF THESE PROC-
ESSES BY A FACTORY OWNED
BY A REGISTERED HANDLOOM
CO – OPERATIVE SOCIETY OR
ANY ORGANISATION SET UP
OR APPROVED BY GOVERNMENT
FOR THE PURPOSE OF DEVEL-
OPMENT OF HANDLOOMS

54.08 5408.00 FABRICS OF MAN – MADE FILAMENT Nil
YARN (INCLUDING FABRICS OB-
TAINED FROM MATERIALS OF
HEADING NOS. 54.06 AND
54.07)–

(a) WOVEN AND

(b) NOT SUBJECTED TO ANY
PROCESS

54.09 FABRICS OF MAN – MADE FILAMENT
YARN (INCLUDING FABRICS OBT-
AINED FROM MATERIALS OF HEA-
DING NOS. 54.06 AND 54.07 BUT
EXCLUDING FABRICS COVERED
UNDER HEADING NO. 54.12)–

(a) WOVEN ON LOOMS OTHER THAN
HANDLOOMS AND

(b) SUBJECTED TO THE PROCESS
OF BLEACHING DYEING
PRINTING SHRINK – PROOFING
TENTERING HEAT – SETTING
CREASE – RESISTANT PROCESS-
ING OR ANY OTHER PROCESS
OR ANY TWO OR MORE OF
THESE PROCESSES WITH THE
AID OF POWER OR STEAM

5409.10 -Of value not exceeding rupees
three per square metre

5409.20 -Of value exceeding rupees three 3 paise per
but not exceeding rupees nine square metre
per square metre plus 7 per
cent. of the
differential
amount between
the value of
the fabric per
square metre
and Rs. 3 per
square metre

5409.30 -Of value exceeding rupees 45 paise per
nine but not exceeding rupees square metre
seventeen per square metre plus 9 per
cent. of the
differential
amount between
the value of
the fabric per
square metre
and Rs. 9 per
square metre.

5409.40 -Of value exceeding rupees 117 paise per
but not exceeding rupees square metre
twenty per square metre plus 11 per ce-
nt. of the dif-
ferential amo-
unt between the
value of the
fabric per squ-
are metre and
Rs. 17 per squ-
are metre

5409.50 -Of value exceeding rupees 7.5
twenty but not exceeding
rupees twenty – five per
square metre

5409.60 -Of value exceeding rupees
twenty – five per square metre

54.10 FABRICS OF MAN – MADE FILAMENT
YARN (INCLUDING FABRICS OBT-
AINED FROM MATERIALS OF
HEADING NOS. 54.06 AND 54.07
BUT EXCLUDING FABRICS
COVERED UNDER HEADING NO.
54.12)–

(a) WOVEN ON LOOMS OTHER THAN
HANDLOOMS AND

(b) SUBJECTED TO THE PROCESS
OF BLEACHING DYEING PRI-
NTING SHRINK – PROOFING
TENTERING HEAT – SETTING
CREASE – RESISTANT PROCESS-
ING OR ANY OTHER PROCESS
OR ANY TWO OR MORE OF
THESE PROCESSES WITHOUT
THE AID OF POWER OR
STEAM

5410.10 -Processed without the use of Nil
machines

5410.20 -Processed with the use of Sixty per cent.
machines of the duty
leviable under
heading No.
54.09 of this
Schedule depe-
nding upon the
value per square
metre of the
fabric

54.11 FABRICS OF MAIN – MADE FILAM-
ENT YARN (INCLUDING FABRICS
OBTAINED FROM MATERIALS OF
HEADING NOS. 54.06 AND 54.07
BUT EXCLUDING FABRICS COVE-
RED UNDER HEADING NO. 54.12)–

(a) WOVEN ON HANDLOOMS AND

(b) SUBJECTED TO THE PROCESS
OF BLEACHING DYEING
PRINTING SHRINK – PROOFING
TENTERING HEAT – SETTING
CREASE – RESISTANT PROCE-
SSING OR ANY OTHER PROC-
ESS OR ANY TWO OR MORE
OF THESE PROCESSES

-Processed without the aid of
power or steam:

5411.11 –Processed without the use of Nil
machines

5411.12 –Processed with the use of Sixty per cent.
machines of the duty le-
viable under
heading No.
54.09 of this
Schedule depe-
nding upon the
value per squa-
re metre of the
fabric

-Processed with the aid of
power of steam:

5411.21 –Processed by a factory ow- Nil
ned by a State Government
Handloom Development Corp-
oration or an Apex Handloom
Co – operative Society appr-
ved in either case in
this behalf by Government of
India on the recommendation
of the Development Commis-
sioner for Handlooms

5411.29 –Other Duty leviable
under heading
No. 54.09 of
this Schedule
depending upon
the value per
square metre of
the fabric

54.12 FABRICS OF POLYESTER FILA-
MENT YARN–

(a) WOVEN

(b) SUBJECTED TO THE PROCESS
OF BLEACHING DYEING PR-
INTING SHRINK – PROOFING
TENTERING HEAT – SETTING
CREASE – RESISTANT PROCESS-
ING OR ANY OTHER PROCESS
OR ANY TWO OR MORE OF THE-
SE PROCESSES

(c) CONTAINING (i) COTTON
AND (ii) POLYESTER STAPLE
FIBRE (NOT CONTAINING ANY
OTHER TEXTILE MATERIAL);
AND

(d) IN WHICH THE PROPORTION
OF POLYESTER STAPLE FIBRE
AND YARN IS LESS THAN
SEVENTY PER CENT. BY WEI-
GHT OF THE TOTAL FIBRE
CONTENT

5412.10 -Of value not exceeding rupees
twenty – five per square metre

5412.20 -Of value exceeding rupees 10 plus Rs.
twenty – five per square per square me-
metre tre

55.07 5507.00 FABRICS OF MAN – MADE STAPLE Nil
FIBRES–

(a) WOVEN AND

(b) NOT SUBJECTED TO ANY
PROCESS

55.08 FABRICS OF MAN – MADE STAPLE
FIBRES (EXCLUDING FABRICS
COVERED UNDER HEADING NOS.
55.11 AND 55.12)–

(a) WOVEN ON LOOMS OTHER THAN
HANDLOOMS AND

(b) SUBJECTED TO THE PROCESS
OF BLEACHING DYEING
PRINTING SHRINK – PROOFING
TENTERING HEAT – SETTING
CREASE – RESISTANT PROCESSING
OR ANY OTHER PROCESS OR ANY
TWO OR MORE OF THESE PRO-
CESSES WITH THE AID OF
POWER OR STEAM

5508.10 -Of value not exceeding rupees
three per square metre

5508.20 -Of value exceeding rupees 3 paise per
three but not exceeding square metre
rupees nine per square metre plus 7 per ce-
nt. of the dif-
ferential amo-
unt between
the value of
the fabric per
square metre
and Rs. 3 per
square metre

5508.30 -Of value exceeding rupees 45 paise per
nine but not exceeding rupees square metre
seventeen per square metre plus 9 per cent.
of the differ-
ential amount
between the
value of the
fabric per sq-
uare metre and
Rs. 9 per squ-
are metre

5508.40 -Of value exceeding rupees 117 paise per
seventeen but not exceeding square metre
rupees twenty per square plus 11 per
metre cent. of the
differential
amount between
the value of
the fabric per
square metre
and Rs. 17 per
square metre

5508.50 -Of value exceeding rupees 7.5
twenty but not exceeding rup-
ees twenty – five per square
metre

5508.60 -Of value exceeding rupees
twenty – five per square metre

55.09 FABRICS OF MAN – MADE STAPLE FIB-
RES (EXCLUDING FABRICS COVERED
UNDER HEADING NOS. 55.11 AND
55.12)–

(a) WOVEN ON LOOMS OTHER THAN
HANDLOOMS AND

(b) SUBJECTED TO THE PROCESS OF
BLEACHING DYEING PRINTING
SHRINK – PROOFING TENTERING
HEAT – SETTING CREASE – RESIS-
TANT PROCESSING OR ANY OTHER
PROCESS OR ANY TWO OR MORE
OF THESE PROCESSES WITH OUT
AID OF POWER OR STEAM

5509.10 -Processed without the use of Nil
machines

5509.20 -Processed with the use of Sixty per cent.
machines of the duty
leviable under
heading No.
55.08 of this
Schedule depen-
ding upon the
value per squ-
are metre of
the fabric

55.10 FABRICS OF MAN – MADE STAPLE
FIBRES (EXCLUDING FABRICS
COVERED UNDER HEADING NOS.
55.11 AND 55.12)–

(a) WOVEN ON HANDLOOMS AND

(b) SUBJECTED TO THE PROCESS
OF BLEACHING DYEING PR-
INTING SHRINK – PROOFING
TENTERING HEAT – SETTING
CREASE – RESISTANT PROCESS-
ING OR ANY OTHER PROCESS
OR ANY TWO OR MORE OF
THESE PROCESSES

-Processed without the aid of
power or steam:

5510.11 –Processed without the use Nil
of machines

5510.12 –Processed with the use of Sixty per cent.
machines of the duty
leviable under
heading No.55.
08 of this
Schedule depe-
nding upon the
value per sq-
uare metre of
the fabric

-Processed with the aid of
power of steam:

5510.21 –Processed by a factory own- Nil
ed by a State Government
Handloom Development Cor-
poration or an Apex Hand-
loom Co – operative Society
approved in either case
in this behalf by Govern-
ment of India on the rec-
ommendation of the Devel-
opment Commissioner for
Handlooms

5510.29 –Other Duty leviable
under heading
No. 55.08 of
this Schedule
depending upon
the value per
square metre of
the fabric

55.11 FABRICS OF POLYESTER STAPLE
FIBRE–

(a) WOVEN

(b) SUBJECTED TO THE PROCESS
OF BLEACHING DYEING PRI-
NTING SHRINK – PROOFING
TENTERING HEAT – SETTING
CREASE – RESISTANT PROCESSING
OR ANY OTHER PROCESS OR
ANY TWO OR MORE OF THESE
PROCESSES

(c) CONTAINING COTTON (NOT
CONTAINING ANY OTHER TEX-
TILE MATERIAL) AND

(d) IN WHICH THE PROPORTION
OF POLYESTER STAPLE FIBRE
IS LESS THAN SEVENTY PER
CENT. BY WEIGHT OF TOTAL
FIBRE CONTENT

-Woven on looms other than
handlooms:

5511.11 –Of value not exceeding
rupees twenty – five per
square metre

5511.12 –Of value exceeding rupees 2 plus Rs.
twenty – five per square per square
metre metre

-Woven on handlooms:

5511.21 –Processed by a factory Nil
owned by a State Governme-
nt Handloom Development
Corporation or an Apex
Handloom Co – operative
Society approved in eith-
er case in this behalf
by Government of India on
the recommendation of the
Development Commissioner
for Handlooms

5511.28 –Other fabrics of value not
exceeding rupees twenty – five
per square metre

5511.29 –Other fabrics of value 2 plus Rs.
exceeding rupees twenty- per square metre
five per square metre

55.12 FABRICS OF MAN – MADE STAPLE
FIBRES–

(a) WOVEN

(b) SUBJECTED TO THE PROCESS
OF BLEACHING DYEING
PRINTING SHRINK – PROO-
FING TENTERING HEAT-
STTING CREASE – RESISETANT
PROCESSING OR ANY OTHER
PROCESS OR ANY TWO OR
MORE OF THESE PROCESSES

(c) CONTAINING (i) COTTON
(ii) POLYSTER STAPLE
FIBRE AND (iii) RAMIE
OR ANY ONE OR MORE OF
ARTIFICIAL STAPLE FIBRES
(NOT CONTAINING ANY
OTHER TEXTILE MATERIAL)
AND

(d) IN WHICH THE PROPORTION
OF POLYESTER STAPLE
FIBRE IS MORE THAN
FORTY PER CENT. BUT LESS
THAN SEVENTY PER CENT.
BY WEIGHT OF THE TOTAL
FIBRE CONTENT

-Woven on looms other than
handlooms:

5512.11 –Of value not exceeding
rupees twenty – five per
square metre

5512.12 –Of value exceeding rupees 5 plus Rs.
twenty – five per square per square metre
metre

-Woven on handlooms:

5512.21 –Processed with the aid of Nil
power or steam by a facto-
ry owned by a State Gover-
nment Handloom Development
Corporation or Apex
Handloom Co – operative Soc-
iety approved in either
case in this behalf by
Government of India on
the recommendation of the
Development Commissioner
for Handlooms

5512.28 –Other fabrics of value
not exceeding rupees twen-
ty – five per square metre

5512.29 –Other fabrics of value 5 plus Rs.
exceeding rupees twenty- per square metre
five per square metre

58.01 WOVEN PILE FABRICS AND CHEN-
ILLE FABRICS; TUFTED TEXTI-
LE FABRICS

5801.10 -Of wool
5801.20 -Of cotton
5801.30 -Of man – made textile 10 plus Rs.
materials per square metre

58.02 TERRY TOWELLING AND SIMILAR
WOVEN TERRY FABRICS

-In or in relation to the
manufacture of which any
process is ordinarily carr-
ied on with the aid of
power or steam:

5802.11 –Of cotton fabrics not Nil
subjected to any process

5802.12 –Of cotton fabrics subjec-
ted to the process of
bleaching dyeing printing
or any other process or
any two or more of these
processes

5802.13 –Of man – made textile mater- Nil
ials not subjected to any
process

5802.14 –Of man – made textile mater- 10 plus Rs.
ials subjected to the per square
process of bleaching dye- metre
ing printing or any other
process or any two or more
of these processes

5802.90 -Other Nil

58.03 5803.00 GAUZE
58.04 -Lace in or in relation to
the manufacture of which
any process is ordinarily
carried on with the aid of
power or steam:

5804.11 –Of cotton

5804.12 –Of man – made textile mater- 10 plus Rs.
ials per square
metre

58.05 EMBROIDERY IN THE PIECE
IN STRIPS OR IN MOTIFS

-Manufactured with the aid
of vertical type automatic
shuttle embroidery machin-
es operated with the aid
of power:

5805.11 –Embroidery on base fabrics 5 plus the duty
of silk of Chapter
for the time
being leviable
on base fabrics
if not already
paid

5805.12 –Embroidery on base fabrics Duty for the
of wool of Chapter
time being lev-
iable on base
fabrics if not
already paid

5805.13 –Embroidery on base fabrics
of cotton of Chapter
5805.14 –Embroidery on base fabrics Duty leviable
of man – made filament yarn on base fabrics
of Chapter 54 or fabrics if not already
of man – made staple fibres paid
of Chapter
59.01 TEXTILE FABRICS COATED WITH
GUM OR AMYLACEOUS SUBSTANCES
OF A KIND USED FOR THE OUTER
COVERS OF BOOKS OR THE LIKE;
TRACING CLOTH; PREPARED
PAINTING CANVAS; BUCKRAM AND
SIMILAR STIFFENED TEXTILE
FABRICS

5901.10 -Of Cotton
5901.20 -Of man – made textile 10 plus Rs.
materials per square
metre

59.02 TYRE CORD FABRIC OF HIGH
TENACITY YARN OF POLYAMIDES
POLYSTERS OR VISCOSE RAYON

5902.10 -Of polyamides Rs. 4 per
kilogram

5902.20 -Of polyesters Rs. 4 per
kilogram

5902.30 -Of viscose rayon Rs. 2 per
kilogram

59.03 TEXTILE FABRICS IMPREGNATED
COATED COVERED OR LAMINATED
WITH PLASTICS OTHER THAN
THOSE OF HEADING NO. 59.02

-Of base fabrics of cotton:

5903.11 –Coated or laminated with Nil
preparations of low – density
polyethylene

5903.19 –Other 5 plus the duty
for the time
being leviable
on base fabrics
if not already
paid

-Of base fabrics of man – made
textile materials:

5903.21 –Coated or laminated with Nil
preparations of low – densi-
ty polyethylene

5903.29 –Other 5 plus the
duty leviable
on base fabrics
if not already
paid

59.05 RUBBERISED TEXTILE FABRICS
OTHER THAN THOSE OF HEADING
NO. 59.02

5905.10 -Of cotton
5905.20 -Of man – made textile materi 10 plus Rs.
als per square
metre

59.06 -Fabrics covered partially
or fully with textile flocks
or with preparation
containing textile flocks:

5906.11 –On base fabrics of cotton 5 plus the
duty for the
time being
leviable on
base fabrics
if not already
paid

5906.12 –On base fabrics of man- 5 plus the
made textile materials duty for the
time being
leviable on
base fabrics
if not already
paid

60.01 KNITTED OR CROCHETED FABRICS
ALL SORTS

-In or in relation to the
manufacture of which any
process is ordinarily
carried on with the aid of
power or steam:

6001.11 –Of cotton
6001.12 –Of man – made textile 10 plus Rs.
materials per square
metre.”.

Amendment of the Second Schedule.

5. In the principal Act in the Second Schedule in paragraph
for the words sugar tobacco cotton fabrics silk fabrics woolen
fabrics and man – made fabrics at both the places where they occur
the words brackets and figure the goods described in column (3) of
the First Schedule shall be substituted.

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