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Processed textile fabrics fulling under heading Nos. 52.07, 52.08,
52.09, 54.06, 54.07, 55. U, 55.12, 55.13, 55.14, or processed textile
fabrics of cotton or man-made fibres, falling under heading Nos. or
sub-heading Nos. 58.01, 58.02, 5806.10, 5806.40, 6001.12, 6001.22,
6001.92, 6002.20, 6002.30, 6002.43 or 6002.93 of the First Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986), on which duty of excise
has been paid under section 3 A of the Central Excise Act, 1944 (1 of
1944) |
- "monthly average rate of rebate" per square metre subject
to a maximum of Rs. 2 per square metre where processed textile
fabrics are manufactured in a factory which paid duty at the rate of
Rs. 2 lakh per chamber per month or at the rate of Rs. 3 lakh per
chamber per month with an option for re-determination of duty; or
- "monthly average rate of rebate" per square metre subject to a
maximum of Rs. 2.5 per square metre where processed textile fabrics
are manufactured in a factory which paid duly at the rate of" Rs.
2.5 lakh per chamber per month or at the rate of Rs. 3.5 lakh per
chamber per month with an option for the determination of duty.'
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