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INDIAN BARE ACTS

ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) SECOND AMENDMENT ACT 1985

Dunhill Light Flake Tobacco

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ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) SECOND AMENDMENT ACT 1985

THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) SECONDAMENDMENT ACT, 1985

ACT NO. 7 OF 1986

[20th January, 1986.]

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:–

Short title and commencement.

1. Short title and commencement. (1) This Act may be called the Additional Duties of Excise (Goods of Special Importance) 2*[Second Amendment] Act, 1985.

(2) It shall come into force on such date 1* as the Central Government may, by notification in the Official Gazette, appoint.

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.

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.

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 theCentral Excise Tariff Act, 1985. ——————————————————————— 1 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). 2 Subs, by Act 19 of 1988, S.3 Sch. II. 332 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, 1955 (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 25 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: ———————————————————————- 333 ———————————————————————- 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 5 name 2404.12 –‘Gudaku’ not bearing a Nil brand name 2404.19 –Other 75 -Hookah tobacco : 2404.21 –Bearing a brand name 5 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 ———————————————————————- 334 ———————————————————————- 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 15 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 1 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: ——————————————————————— 335 ——————————————————————— 5107.31 –Melton cloth (made of shoddy Nil yarn) 5107.32 –Made of shoddy yarn, of value 2 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 4 not exceeding rupees twenty- five per square metre 5107.49 –Other 4 -Other fabrics: 5107.91 –Melton cloth (made of shoddy 5 yarn) 5107.92 –Made of shoddy yarn, of value 5 not exceeding rupees twenty- five per square metre 5107.99 –Other 5 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 ——————————————————————— 336 ——————————————————————— 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 1 rupees five per square metre 5206.32 –Of value exceeding rupees 1 five but not exceeding rupees six per square metre 5206.33 –Of value exceeding rupees 1 six but not exceeding rupees seven per square metre 5206.34 –Of value exceeding rupees 2 seven but not exceeding rupees eight per square metre 5206.35 –Of value exceeding rupees 3 eight but not exceeding rupees nine per square metre 5206.36 –Of value exceeding rupees 3 nine but not exceeding rupees ten per square metre 5206.37 –Of value exceeding rupees 3 ten but not exceeding rupees eleven per square metre 5206.38 –Of value exceeding rupees 4 eleven but not exceeding rupees twelve per square metre 5206.39 –Of value exceeding rupees 4 twelve per square metre 5206.90 -Other fabrics 4 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 ——————————————————————— 337 ——————————————————————— 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, ——————————————————————— 338 ——————————————————————— 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, ——————————————————————— 339 ——————————————————————— (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 2 rupees twenty-five per square metre 5209.12 –Of value exceeding rupees 2 plus 16 twenty-five per square paise per metre square metre -Containing polyester filament yarn: 5209.21 –Of value not exceeding 2 rupees twenty-five per square metre 5209.22 –Of value exceeding rupees 4 plus 16 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 5 twenty-five per square metre ——————————————————————— 340 ——————————————————————— 5210.20 -Of value exceeding rupees 0.4 plus 16 twenty-five per square paise per metre square metre 52.11 5211.00 COTTON FABRICS,– 4 plus 16 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 ——————————————————————— 341 ——————————————————————— 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 1 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 ——————————————————————— 342 ——————————————————————— 5409.60 -Of value exceeding rupees 10 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 ——————————————————————— 343 ——————————————————————— -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 2 twenty-five per square metre ——————————————————————— 344 ——————————————————————— 5412.20 -Of value exceeding rupees 10 plus Rs. 2 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 1 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 ——————————————————————— 345 ——————————————————————— 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 10 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 ——————————————————————— 346 ——————————————————————— 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 2 rupees twenty-five per square metre ——————————————————————— 347 ——————————————————————— 5511.12 –Of value exceeding rupees 2 plus Rs. 2 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 2 exceeding rupees twenty-five per square metre 5511.29 –Other fabrics of value 2 plus Rs. 2 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 5 rupees twenty-five per square metre 5512.12 –Of value exceeding rupees 5 plus Rs. 2 twenty-five per square per square metre metre -Woven on handlooms: ——————————————————————— 348 ——————————————————————— 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 5 not exceeding rupees twen- ty-five per square metre 5512.29 –Other fabrics, of value 5 plus Rs. 2 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 5 5801.20 -Of cotton 5 5801.30 -Of man-made textile 10 plus Rs. 2 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- 5 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. 2 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 5 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 5 ——————————————————————— 349 ——————————————————————— 5804.12 –Of man-made textile mater- 10 plus Rs. 2 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 50 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 51 time being lev- iable on base fabrics, if not already paid 5805.13 –Embroidery on base fabrics 20 of cotton of Chapter 52 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 55 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 5 5901.20 -Of man-made textile 10 plus Rs. 2 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 ——————————————————————— 350 ——————————————————————— 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 5 5905.20 -Of man-made textile materi 10 plus Rs. 2 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 5 6001.12 –Of man-made textile 10 plus Rs. 2 materials per square metre.”. ——————————————————————— Amendment of the Second Schedule. 5. In the principal Act, in the Second Schedule, in paragraph 4, 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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2 thoughts on “ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) SECOND AMENDMENT ACT 1985

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    Posted by duvet | September J, 2011, 7:51 pm

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  1. Pingback: the goods produced by them, namely, computer stationery, business forms and other allied products fall under sub-Heading Nos. 4901.90 and 4820.00 of the Schedule to the Central Excise Tariff Act, 1985 [for short "the Tariff Act"] and, therefore, - August J, 2011

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