S. No.

Chapter or heading No. or sub-heading No.

Description

Rate of duty

Condition No.

(1)

(2)

(3)

(4)

(5)

1.

24.04

Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer, by whom or on whose behalf no biris are sold under a brand name (as defined in Note 1 to Chapter 24 of the Schedule to the Central Excise Tariff Act, 1985), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1^st day of April in any financial year.

Nil

-

1A.

24.04

Chewing tobacco and preparations containing chewing tobacco, other than those bearing a brand name, which are exempt from the whole of duty of excise, vide Notification No. 8/2003-Central Excise dated the 1^st March 2003.

Nil

-

1B.

2404.99

Tobacco, used for smoking through �hookah� or �chilam�, commonly known as �hookah� tobacco or �gudaku�.

Nil

-

2.

Omitted

Omitted

3.

51.10 or 51.11

(To be Omitted from 01-04-2003)

The following fabrics woven on handlooms, namely: -

(a) certified as �khadi� by the Khadi and Village Industries Commission;

(b) processed without the aid of power or steam;

(c) processed with the aid of 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 development of handlooms; or

(d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for handlooms.

Nil

-

4.

5110.21, 5110.22, 5110.23, 5110.29, 5111.21, 5111.22, 5111.23 or 5111.29

Fabrics of wool woven on looms other than handlooms, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics does not exceed Rs. 150 per square meter. (To be Omitted from 01-04-2003)

Nil

-

5.

51.10 or 51.11

Woven fabrics of wool when subjected to any one or more of the following processes, namely: -

(a) Calendaring with plain rollers; or

(b) Blowing (steam pressing).

(To be Omitted from 01-04-2003)

Nil

1

6.

52.07, 52.08 or 52.09

Cotton fabrics intended for use in the manufacture of cotton absorbent lint �(To be Omitted from 01-04-2003)

Nil

-

7.

52.07, 52.08 or 52.09

Khadi, that is to say, any cloth woven 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. (To be Omitted from 01-04-2003)

Nil

-

8.

52.07, 52.08 or 52.09

Poly Vastra, that is to say, cloth 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 (To be Omitted from 01-04-2003)

Nil

-

9.

52.07, 52.08 or 52.09

Cotton fabrics processed without the aid of power or Steam (To be Omitted from 01-04-2003)

Nil

-

10.

52.07, 52.08 or 52.09

Cotton fabrics woven on handlooms and 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. (To be Omitted from 01-04-2003)

Nil

-

11.

Omitted

12.

Omitted

13.

52

(To be Omitted from 01-04-2003)

Woven fabrics of cotton when subjected to any one or more of the following processes, namely: -

(1) Calendering (other than calendering with grooved rollers);

(2) Scouring, that is to say, removing yarn size and natural oil found in cotton; or

(3) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric.

(4) Flanellete raising;

(5) Damping on grey and bleached sorts;

(6) Back filling on grey and bleached sorts;

(7) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric.

(8) Stentering;

(9) Singeing, that is to say, burning away of knots and loose ends in the fabrics;

(10) Cropping or butta cutting;

(11) Curing or heat setting; or

(12) Expanding

Nil

1

13A.

54 or 55

(To be Omitted from 01-04-2003)

Woven fabrics of man-made fibres subjected to any one or more of the following processes, namely: -

(1) Calendering with plain rollers;

(2) Padding, that is to say, application of starch to one or both sides of the fabrics;

(3) Back filling, that is to say, application of starch to one side of the fabrics;

(4) Hydro-extraction, that is to say, mechanically extracting or mechanically squeezing out water from the fabric.

(5) Singeing, that is to say, burning away of knots and loose ends in the fabrics;

(6) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics; or

(7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre.

Nil

1

14.

5406.21, 5406.22, 5406.23 or 5406.29

Fabrics of polyester filament yarn containing cotton and 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 of the purpose of development of handlooms. (To be Omitted from 01-04-2003)

Nil

-

15.

5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23 or 5407.29

Woven fabrics (excluding fabrics of polyester filament yarn containing cotton and 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), processed without the aid of power or steam, with or without the use of machines (To be Omitted from 01-04-2003)

Nil

-

16.

5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23, or 5407.29

(To be Omitted from 01-04-2003)

Fabrics, woven on handlooms and, -

(a) processed without the aid of power or steam; or

(b) 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.

Nil

-

17.

55.11, 55.12, 55.13 or 55.14

(To be Omitted from 01-04-2003)

Fabrics of man staple fibres, woven on looms other than 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.

Nil

-

18.

55.11, 55.12, 55.13 or 55.14

(To be Omitted from 01-04-2003)

Fabrics of man made staple fibres woven on handlooms and processed without the aid of power or steam, or fabrics of man made staple fibres woven on handlooms processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Cooperative Society approved by the Government of India for the development of Handlooms, other than the following fabrics, 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 fibres 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.

Nil

-

19.

51, 52, 53, 54 or 55

(To be Omitted from 01-04-2003)

Fabrics woven on handlooms and processed by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, by the Government of India on the recommendation of the Development Commissioner of Handlooms, or 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 such fabrics.

Nil

-

20.

55

Poly Vastra, that is to say; any cloth 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 (To be Omitted from 01-04-2003)

Nil

-

21.

55

Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon, is not availed of. (To be Omitted from 01-04-2003)

Nil

-

22.

55

Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed rupees one hundred and fifty per square metre and the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed if the said fabrics are processed elsewhere than in the factory of production. (To be Omitted from 01-04-2003)

Nil

-

23.

Omitted

24.

Omitted

25.

Omitted

26.

Omitted

27.

58.01 or 58.02

All goods subjected to any process without the aid of power or steam (To be Omitted from 01-04-2003)

Nil

-

27A.

59.02

Processed tyre cord fabrics, if manufactured out of unprocessed tyre cord fabrics on which the appropriate duty of excise or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid (To be Omitted from 01-04-2003)

Nil

-

28.

60.01 or 60.02

All goods processed without the aid of power or steam (To be Omitted from 01-04-2003)

Nil

-

29.

6001.11, 6001.21, 6001.91, 6002.42 or 6002.92

All goods of cotton

Nil

-

30.

60.01 or 60.02

All goods (except goods falling under sub-heading No. 6002.10) not subjected to any process

Nil

-

31.

52, 54 or 55

Fabrics of cotton or man made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill (To be Omitted from 01-04-2003)

Nil

2

32.

5801.21, 5801.31, 5802.21 or 5802.51

(To be Omitted from 01-04-2003)

The following goods, which are exempt from the whole of the duty of excise, vide notification No. 8/2002-Central Excise, dated the 1^st March, 2002, namely: -

(i) uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey unprocessed cotton yarn;

(ii) unprocessed woven pile fabrics of cotton;

(iii) unprocessed woven pile fabrics of man-made fibres;

(iv) unprocessed cotton terry towelling fabrics;

(v) tufted fabrics of cotton or man-made fibres, not subject to any process.

Nil

-

33.

6002.10

All goods, which are exempt from the whole of the duty of excise, vide notification No. 8/ 2002- Central Excise, dated the 1^st March 2002. (To be Omitted from 01-04-2003)

Nil

-

34.

5801.21, 5801.31, 5802.21 or 5802.51

(To be Omitted from 01-04-2003)

The following goods, which are exempt from so much of the duty of excise as is in excess of the amount calculated at the rate of sixty per cent. of normal rate of duty vide notification No. 9/ 2002- Central Excise, dated the 1^st March, 2002, namely: -

(i) uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey unprocessed cotton yarn;

(ii) unprocessed woven pile fabrics of cotton;

(iii) unprocessed woven pile fabrics of man-made fibres;

(iv) unprocessed cotton terry towelling fabrics;

(v) tufted fabrics of cotton or man- made fibres, not subject to any process.

2.4% ad valorem

-

35.

6002.10

All goods, which are exempt from so much of the duty of excise, as is in excess of the amount calculated at the rate of sixty percent of normal rate of duty vide notification No. 9/ 2002-Central Excise, dated the 1^st March 2002. (To be Omitted from 01-04-2003)

2.4% ad valorem

-