76 51.10 or Woven fabrics of wool Nil 15
51.11 when subjected to any
one or more of the
following processes,
namely:-
(a) Calendering
with plain
rollers;
(b) Blowing (steam
pressing).
77 5205.11, Cotton yarn, not Nil --
5205.19, containing synthetic
5206.11 or staple fibres-
5206.12 (i) supplied in
plain (straight)
reel hanks; or
(ii) sent outside
the factory of
production for
conversion into
hank yarn in plain
(straight) reel
hanks under rule
96E of the Central
Excise Rules,1944;
or
(iii) used
captively in the
factory of
production for
conversion into
hank yarn in plain
(straight) reel
hanks.
78 5205.11, The following goods Nil --
5205.19, purchased by a
5206.11 or registered Apex
5206.12 Handloom Co-operative
Society, the National
Handloom Development
Corporation or a
State Government
Handloom Development
Corporation, and the
payment for which is
made by cheque drawn
by such Co-operative
Society or
Corporation, as the
case may be, on its
own bank account,
namely :-
(a) Cotton yarn
(not containing
synthetic staple
fibres), supplied
in cross reel
hanks; or
(b) Cotton yarn,
containing
polyester staple
fibre and not
containing any
other textile
material, in which
the proportion of
polyester staple
fibre is more than
40% by weight of
the total fibre
content.
79 5205.11, Cotton yarn, not 5% --
5205.19, containing synthetic
5206.11 or staple fibres
5206.12
80 52.05 or Cotton yarn (not Nil --
52.06 containing synthetic
staple fibre), wound
on cones on doubling
machine and produced
out of cotton yarn,
in plain (straight)
reel hanks, on which
the appropriate duty
of excise has already
been paid and meant
for conversion into
twofold yarn and then
reeling into plain
(straight) reel hanks
81 5207.10, Woven fabrics of Nil --
5208.10 cotton
or 5209.10
82 52.07, Cotton fabrics Nil --
52.08 or intended for use in
52.09 the manufacture of
cotton absorbent lint
83 52.07, Khadi, that is to Nil --
52.08 or say, any cloth woven
52.09 on a handloom in
India either wholly
from cotton yarn or
in admixture with
silk or woollen yarn,
handspun in India and
certified as Khadi by
an officer duly
authorised in this
behalf by the Khadi
and Village
Industries
Commission.
84 52.07, Poly Vastra, that is Nil --
52.08 or to say, any cloth
52.09 containing cotton and
polyester woven on
handloom from yarns
hand spun in India
and certified as Poly
Vastra by an officer
duly authorised in
this behalf by the
Khadi and Village
Industries Commission
and processed by a
factory owned by the
Khadi and Village
Industries Commission
or any organisation
approved by the Khadi
and Village
Industries Commission
for the purpose of
processing of Poly
Vastra
85 52.07, Cotton fabrics Nil --
52.08 or processed without the
52.09 aid of power or steam
Explanation.- For the
purpose of the
cotton fabrics
subjected to the
process of colour
fixation by passing
steam over such
fabrics shall be
deemed to have been
processed without the
aid of steam.
86 52.07, Cotton fabrics woven Nil --
52.08 or on handlooms and
52.09 processed with the
aid of power or steam
by a factory owned by
a registered handloom
co-operative society
or any organisation
set up or approved by
the Government for
the purpose of
development of
handlooms
87 52.07, Cotton fabrics woven
52.08 or on handlooms and
52.09 processed with the
aid of power or steam
by independent
processor approved in
this behalf by the 2% --
Government of India
on the recommendation 4.8% --
of the Development
Commissioner for
handlooms,-
(a) not containing
polyester and of a
value not exceeding
Rs. 30 per square
metre;
(b) other (whether
or not containing
polyester).
Explanation.- For the
purposes of cotton
fabrics woven on
handlooms, the
expression
Oindependent
processorO means a
manufacturer, who is
engaged exclusively
in the processing of
fabrics with the aid
of power and who has
no proprietory
interest in any
factory engaged in
the spinning of yarn
of cotton or weaving
of cotton fabrics
88 52.07, Fabrics woven on 5% --
52.08 or looms other than
52.09 handlooms and
subjected to any
process with the aid
of power or steam, of
cotton (not
containing any other
textile materials)
where the value of
the fabrics does not
exceed Rs. 30 per
square metre
89 52.07, Woven fabrics of Nil 15
52.08 or cotton when subjected
52.09 to any one or more of
the following
processes, namely :-
(1) Calendering
(other than
calendering with
grooved rollers);
(2) Flanellete
raising;
(3) Stentering;
(4) Damping on
grey and bleached
sorts;
(5) Back filling
on grey and
bleached sorts;
(6) Singeing, that
is to say, burning
away of knots
and loose ends in
the fabrics;
(7) Scouring, that
is to say,
removing yarn size
and natural oil
found in cotton;
(8) Cropping or
butta cutting;
(9) Curing or
heat setting;
(10) Padding,
that is to say,
applying starch or
fatty material on
one or both sides
of the fabric;
(11) Expanding;
or
(12) Hydro-
extraction with
the aid of power,
that
is to say,
mechanically
extracting or
mechanically
squeezing out
water from the
fabric.
Explanation.-I. For
the purposes of the
woven fabrics of
cotton, OcalenderingO
shall include
processing of cotton
fabrics with the aid
of zero-zero machine
without a stenter
attachment.
Explanation.-II The
exemption to the
woven fabrics of
cotton shall not
apply to fabrics
commonly known as
Odenim fabricsO or
fabrics of yarns of
different colours, of
3-thread or 4-thread
twill, including
broken twill, warp
faced, the warp yarns
of which are of one
and the same colour
and the weft yarns of
which are unbleached,
bleached, dyed grey
or coloured a lighter
shade of the colour
of the warp yarns.
90 5307.11, Goods of jute Nil --
5307.12,
53.10,
5607.10,
5702.12,
5703.20,
58.01,
58.02,
58.06,
6305.10
91 53.04 or Sisal and manila Nil --
53.08 fibre and yarn
thereof, in relation
to the manufacture of
which no process is
ordinarily carried on
with the aid of power
92 5309.10, The following goods, Nil --
5311.10 if no credit under
rule 57A or rule 57Q
of the Central Excise
Rules, 1944 has been
availed, namely:-
(a) Woven fabrics of
flax; or
(b) Woven fabrics of
ramie.
93 5306.11, The following goods, 5% --
5306.19 or namely :-
5308.14 (a) Flax yarn
containing 85% or
more by weight of
flax;
(b) Ramie yarn
containing 85% or
more by weight
of ramie; or
94 53.11 Woven fabrics of 8% --
ramie
95 5402.10,54 Nylon filament yarn Nil --
02.41, or polypropylene
5402.49, multifilament yarn of
5402.51, 210 deniers with
5402.59, tolerance of 4 per
5402.61 cent.
or 5402.69
96 5404.10 Nylon monofilament Nil --
yarn, of denierage
210, 330, 420, 630,
840, 1050, 1260 or
1680, with tolerance
of 4 per cent.
97 54.02 The following goods, 18% --
namely :-
(a) Nylon filament
yarn above 750
deniers;
(b) Nylon
filament yarn
(other than
textured) of
denierage 400 and
above and of
tenacity exceeding
6.5 grams per
denier; or
(c) Polyester
filament yarn
(other than
textured) of
denierage above
750 and of
tenacity exceeding
6.5 grams per
denier.
98 5402.32 or Twisted polyester Nil --
5402.52 filament yarn
manufactured out of
textured or draw-
twisted polyester
filament yarn falling
within Chapter 54 of
the said Schedule on
which the appropriate
duty of excise under
the said Schedule, or
as the case may be,
the additional duty
leviable under the
Customs Tariff
Act,1975 (51 of
1975), has already
been paid
99 5402.31 or Twisted nylon Nil --
5402.51 filament yarn
manufactured out of
nylon filament yarn
including crimped or
textured nylon
filament yarn falling
within Chapter 54 of
the said Schedule on
which the appropriate
duty of excise under
the said Schedule, or
as the case may be,
the additional duty
leviable under the
Customs Tariff
Act,1975 (51 of
1975), has already
been paid
100 5403.20 or Twisted viscose Nil --
5403.32 filament yarn
manufactured out of
viscose filament yarn
including textured
viscose filament yarn
falling within
Chapter 54 of the
said Schedule on
which the appropriate
duty of excise under
the said Schedule,
or as the case may
be, the additional
duty leviable under
the Customs Tariff
Act,1975 (51 of
1975), has already
been paid
101 5402.39or Twisted polypropylene Nil --
5402.59 filament yarn
manufactured out of
polypropylene
filament yarn on
which appropriate
duty of excise under
the said Schedule, or
as the case may be,
the additional duty
leviable under the
Customs Tariff Act,
1975 (51 of 1975),
has already been paid
102 54.02 Spandex yarn 13% --
103 5404.10 Monofilament of high Nil --
density polyethylene
or polypropylene, if
no credit under rule
57A or 57Q of the
Central Excise Rules,
1944 has been availed
104 5403.20, Viscose filament yarn 5% --
5403.31, purchased by a
5403.32or registered Apex
5403.41 Handloom Co-operative
Society, the National
Handloom Development
Corporation or a
State Government
Handloom Development
Corporation, and the
payment for which is
made by cheque drawn
by such Co-operative
Society or
Corporation, as the
case may be, on its
own bank account
105 5406.21, Fabrics of polyester Nil --
5406.22, filament yarn
5406.23 or containing cotton and
5406.29 polyester staple
fibre in which the
proportion of
polyester staple
fibre or filament
yarn or both is less
than 70% by weight of
the total fibre
content and processed
by a factory owned by
a registered handloom
co-operative society
or any organisation
set up or approved by
the Government for
the purpose of
development of
handlooms
106 5406.21, Woven fabrics Nil --
5406.22, (excluding fabrics of
5406.23, polyester filament
5406.29, yarn containing
5407.21, cotton and polyester
5407.22, staple fibre in which
5407.23 or the proportion of
5407.29 polyester staple
fibre or filament
yarn or both is less
than 70% by weight of
the total fibre
content), processed
without the aid of
power or steam, with
or without the use of
machines
107 5406.21, Fabrics, woven on Nil --
5406.22, handlooms and,-
5406.23, (a) processed
5406.29, without the aid of
5407.21, power or steam; or
5407.22, (b) processed
5407.23 or with the aid of
5407.29 power or steam by
a factory owned by
a registered
handloom co-
operative society
or any organisaion
set up or
approved by
Government for the
purpose of
development of
handlooms.
108 5406.10 or Woven fabrics Nil --
5407.10
109 5501.20 Polyester tow Nil --
consumed within the
factory of production
in the manufacture of
polyester staple
fibre
110 55.05 All goods produced in 18% --
a factory other than
a factory producing
man-made staple
fibres or man made
filament yarns of
organic polymers by
manufacturing
processes, either by
polymerisation of
organic polymers or
chemical
transformation of
natural organic
polymers,
irrespective of
whether such factory
produces such man-
made fibres or
filaments only or
also manufactures any
other goods
111 55.10 Yarn of artificial Nil --
staple fibre in or in
relation to the
manufacture of which
no process is
ordinarily carried on
with the aid of power
112 55.10 Yarn of artificial Nil --
staple fibre (not
containing synthetic
staple fibres) -
(a) supplied in
plain (straight)
reel hanks; or
(b) used captively
in the factory of
production for
conversion into
hank yarn in plain
(straight) reel
hanks.
113 55.09 or The following goods Nil --
55.10 if purchased by a
registered Apex
Handloom Co-operative
Society, the National
Handloom Development
Corporation or a
State Government
Handloom Development
Corporation, and the
payment for which is
made by cheque drawn
by such Co-operative
Society or
Corporation, as the
case may be, on its
own bank account,
namely:-
(a) yarn of
counts not
exceeding 25 of
artificial staple
fibre, not
containing
synthetic staple
fibres and
supplied in cross
reel hanks;
(b) yarn of
polyester staple
fibre containing
cotton (not
containing any
other textile
material) and in
which the
proportion of
polyester staple
fibre is less than
70 per cent. by
weight of the
total fibre
content;
(c) yarn of
polyester staple
fibre containing
cotton, ramie or
artificial staple
fibre or any on or
more of these
fibres (not
containing any
other textile
material) and in
which the
proportion of
polyester staple
fibre is less than
70 per cent. by
weight of the
total fibre
content; or
(d) yarn of
artificial staple
fibre containing
polyester staple
fibres (not
containing any
other textile
material) and in
which the
proportion of
polyester staple
fibre is more than
40% by weight of
the total fibre
content and in or
in relation to the
manufacture of
which any process
is ordinarily
carried on with
the aid of power.
114 55.10 Yarn of counts 8% -
exceeding 25 of
artificial staple
fibre (not containing
synthetic staple
fibres) supplied in
cross reel hanks and
purchased by a
registered Apex
Handloom Co-operative
Society, the National
Handloom Development
Corporation or a
State Government
Handloom Development
Corporation, and the
payment for which is
made by cheque drawn
by such Co-operative
Society or
Corporation, as the
case may be, on its
own bank account
115 51.06, Multiple (folded) or Nil --
51.07, cabled yarn, whether
5205.19, or not dyed, printed,
5206.12, bleached or
5402.61, mercerised, meant for
5402.62, use in the
5402.69, manufacture of
5403.41, fabrics and
5403.42, manufactured out of
5403.49 yarn falling within
5509.19, Chapters 51, 52, 54
5509.22, or 55 of the said
5509.32, Schedule on which the
5509.42 or appropriate duty of
5510.12 excise under the said
Schedule, or as the
case may be, the
additional duty
leviable under the
Customs Tariff
Act,1975 (51 of
1975), has already
been paid, provided
the factory where the
yarn is manufactured,
does not have
facilities (including
plant and equipment)
for producing single
yarn
116 51.06, Single yarn dyed, Nil --
51.07, printed, bleached or
5205.11, mercerised, and
5206.11, manufactured out of
5402.31, yarn falling within
5402.39, Chapters 51, 52, 54
5402.41, or 55 of the said
5402.49, Schedule on which the
5402.51, appropriate duty of
5402.59, excise under the said
5403.20, Schedule, or as the
5403.31, case may be, the
5403.32, additional duty
5403.33, leviable under the
5403.39, Customs Tariff
5509.11, Act,1975 (51 of
5509.21, 1975), has already
5509.31, been paid, provided
5509.41 the factory where the
or 5510.11 yarn is manufactured
does not have
facilities (including
plant and equipment)
for producing single
yarn
117 55.10 Cellulosic spun yarn Nil --
(not containing
synthetic staple
fibre) produced out
of cellulosic spun
yarn (not containing
synthetic staple
fibre) in plain
(straight) reel
hanks, on which the
appropriate duty of
excise has already
been paid, wound on
cones on doubling
machine and meant
for conversion into
twofold yarn and then
reeling into plain
(straight) reel hanks
118 55 The following goods, Nil 16
namely:-
(a) Polyester
staple fibre
intended for use
for the
manufacture of
fabrics containing
more than 40 per
cent. but less
than 70 per cent.,
by weight of the
said polyester
fibre under a
programme for the
manufacture of low
priced fabrics of
aforesaid
composition, duly
approved,-
(I) in the
case of fabrics
woven on
handlooms, by the
Chief Executive
Officer in the
Khadi and Village
Industries
Commission or a
State Khadi and
Village Industries
Board or by the
Development
Commissioner for
Handlooms;
(II) in the
case of other
fabrics, by the
Textile
Commissioner or an
officer not below
the rank of a
Joint Secretary
in the Ministry of
Textiles; or
(b) Polyester
fibre mentioned at
(a) above
contained in any
fents, rags and
chindies of the
said low price
fabrics, only upto
an aggregate
quantity of such
fents, rags and
chindies not
exceeding eight
per cent. of the
total quantity of
clearances of such
low price fabrics.
119 52.05, Yarn subjected to Nil --
52.06, beaming, warping,
54.02, wrapping, winding or
54.03, reeling or any one or
55.09 or more of these
55.10 processes, with or
without the aid of
power and produced
out of yarn falling
within Chapters 52,54
or 55 of the said
Schedule, on which
the appropriate duty
of excise under the
said Schedule or as
the case may be, the
additional duty
leviable under the
Customs Tariff Act,
1975 (51 of 1975),
has already been paid
120 52, 54 or Yarn consumed within Nil --
55 the factory of
production in the
manufacture of
multiple (folded) or
cabled yarn, whether
or not dyed, printed,
bleached or
mercerised, and such
multiple (folded) or
cabled yarn is
purchased by a
registered Apex
Handloom Co-operative
Society, the National
Handloom Development
Corporation or a
State Government
Handloom Development
Corporation, and the
payment for which is
made by cheque drawn
by such Co-operative
Society or
Corporation, as the
case may be, on its
own bank account
121 55.11, Fabrics of man made Nil --
55.12, staple fibres woven
55.13 or on looms other than
55.14 handlooms and
processed without the
aid of power or
steam, with or
without the use of
machines, other than
the following, namely
:-
(a) 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
(b) Fabrics
containing 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.