NTF. NO. 29/2004-CE, DT. 09/07/2004

Ad valorem Rates

G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below, and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table,

Explanation - For the purposes of this notification, the rates specified in columns (4) of the said Table are ad valorem rates, unless otherwise specified.

Table

S. No.	Chapter or heading No. or sub-heading No. or tariff item	Description of goods	Rate
(1)	(2)	(3)	(4)
1	5204 to 5212	All goods of cotton, not containing any other textile material	4%
2	5404	All goods (other than nylon monofilament yarn of 210 deniers or in the multiples thereof, with tolerance of 6 per cent.)	10% [OLD-8%]
3	54	All filament yarns procured from outside and subjected to any process by a manufacturer who does not have the facilities in his factory (including plant and equipment) for the manufacture of filament yarns of Chapter 54. Explanation.- For the purpose of this exemption, ‘manufacture of yarns’ means manufacture of filaments of organic polymers produced by ,- (a) polymerization of organic monomers, such as, polyamides, polyesters, polyurethenes, or polyvinyl derivatives; or (b) chemical transformation of natural organic polymers (cellulose, casein, proteins or algae), such as, viscose rayon, cellulose acetate, cupro or alginates.	10% [OLD-8%]
4	56 (except 56011000)	All goods of cotton, not containing any other textile material	4%
5	57	All goods of cotton, not containing any other textile material	4%
6	58 (except 58043000, 5805 and 5807)	All goods of cotton, not containing any other textile material	4%
7	59	All goods of cotton, not containing any other textile material	4%
8	60	All goods of cotton, not containing any other textile material	4%
9	61, 62, 63 (except 63090000 and 6310)	All goods of cotton, not containing any other textile material Explanation.- For the removal of doubts, it is hereby clarified that ‘goods of cotton, not containing any other textile material’, shall include goods made from fabrics of cotton, not containing any other textile material, even if they contain sewing threads, cords, labels, elastics tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton	4%.

(In above Table column (4) entry 10% has been substituted vide NTF. NO. 06/2010-CE, DT. 27/02/2010)

(Above Table has been substituted vide NTF. NO. 11/2009-CE, DT. 07/07/2009)

[OLD- Table

S.No.	Chapter or heading No. or sub-heading No.	Description of goods	Rate under the First Schedule
(1)	(2)	(3)	(4)
1	50040090, 50050021, 50050022, 50060031, 50060032, 50060033 and 50060039 [OLD- 5004.19]	All goods	4% [OLD- 8% ]
2	5105 to 5113 [OLD- 51.05, 5106.11, 5106.12, 5106.13, 5107.11, 5107.12, 51.08, 51.09, 51.10, 51.11, 51.12]	All goods	4% [OLD- 8% ]
3	5204 to 5212 [OLD- 52.04, 5205.11, 5205.19, 5206.11, 5206.12, 52.07, 52.08, 52.09]	All goods- (i) of cotton, not containing any other textile material (ii) others	Nil [OLD- 4% ] 4% [OLD- 8% ]
4	53 (except 5301, 5303, Ramie or China grass falling under 53050090 [OLD-53059010 ], 5307, 53081010 and 53081090) [OLD-53 (except 53.01, 53.03, 5305.31, 5305.39, 5306.90, 53.07, 5308.11 and 5308.90)]	All goods	4% [OLD- 8% ]
5	5401, 5404, 54050000, 5407 and 5408 [OLD-54.01, 54.04, 54.05, 5406, 5407]	All goods (other than, nylon monofilament yarn of 210 deniers or in the multiples thereof, with tolerance of 6 per cent.; or nylon fish net fabrics) [OLD- All goods ]	4% [OLD- 8% ]
5A	54	All filament yarns procured from outside and subjected to any process by a manufacturer who does not have the facilities in his factory (including plant and equipment) for the manufacture of filament yarns of chapter 54. Explanation.- For the purpose of this exemption, ‘manufacture of yarns’ means manufacture of filaments of organic polymers produced by ,- (a) polymerization of organic monomers, such as, polyamides, polyesters, polyurethenes, or polyvinyl derivatives; or (b) chemical transformation of natural organic polymers (cellulose, casein, proteins or algae), such as, viscose rayon, cellulose acetate, cupro or alginates.	4% [OLD- 8% ]
(S.No. 5A has been inserted vide NTF. NO. 10/2005-CE, DT. 01/03/2005)
6	5508 to 5516 [OLD-55.08, 55.09, 55.10, 55.11, 55.12, 55.13, 55.14 ]	All goods	4% [OLD- 8% ]
7.	56 (except 56011000, 56075010, 56081110 and 56081190)	All goods, other than of jute or other textile bast fibres of heading 5303-
		(i) of cotton, not containing any other textile material	Nil [OLD- 4% ]
		(ii) others (except cigarette filter rods falling under tariff item 56012200)	4% [OLD- 8% ]
(In table column (3), at Sl.No.5 - substituted and Sl.No.7 - substituted vide NTF. NO. 12/2007-CE, DT. 01/03/2007)
[OLD- 7.	56 (except 56011000, 56079090 (jute or other textile bast fibres of heading 5303) [OLD- 56071010, 56071090 ], 56081110 and 56081190)	All goods,- (i) of cotton, not containing any other textile material (ii) others (except cigarette filter rods falling under tariff item 5601 22 00)	4% 8% ]
(In column (2) at S.No. 4 the words and figures "Ramie or China grass falling under 53050090" & at S.No. 7 the figures, brackets and words "5607 90 90 (jute or other textile bast fibres of heading 5303)" has been substituted vide NTF. NO. 48/2006-CE, DT. 30/12/2006)
[OLD-7	56 (except 5601.10, 5607.10, 5608.11)	All goods - (i) of cotton, not containing any other textile material (ii) others	4% 8% ]
8	57 [OLD-5702.19, 5703.90 ]	All goods - (i) of cotton, not containing any other textile material (ii) others	Nil [OLD- 4% ] 4% [OLD- 8% ]
9	58 (except 58043000, 5805 and 5807) [OLD-58 (except 5804.90, 5805.90, 58.07, 5808.10)]	All goods - (i) of cotton, not containing any other textile material;	Nil [OLD- 4% ]
		(ii) others	4% [OLD- 8% ]
10.	59	All goods- (i) of cotton, not containing any other textile material	Nil [OLD- 4% ]
		(ii) others (except tyre cord fabric of high tenacity yarn of nylon of denierage above 840, falling under tariff item 59021010)	4% [OLD- 8% ]
(S. No. 10 has been substituted vide NTF. NO. 17/2005-CE, DT. 02/05/2005)
[OLD- 10	59 (except 5907.30)	All goods - (i) of cotton, not containing any other textile material;	4%
		(ii) others	8%]
11	60	All goods - (i) of cotton, not containing any other textile material;	Nil [OLD- 4% ]
		(ii) others	4% [OLD- 8% ]
12	61, 62 and 63 (except 63090000 and 6310) [OLD-61,62,63 (except 6307.10)]	All goods - (i) of cotton, not containing any other textile material;	Nil [OLD- 4% ]
		(ii) others. Explanation- (1) For the removal of doubts, it is hereby clarified that 'goods of cotton, not containing any other textile material', shall include goods made from fabrics of cotton, not containing .any other textile material, even if they contain sewing threads, cords, labels, elastics tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, ofmaterials other than cotton	4% [OLD- 8% ]
(In above table in column (4), entry "4%" & "Nil" has been substituted vide NTF. NO. 58/2008-CE, DT. 07/12/2008) (Column (2) at S.NO. 1 to 6, 8 to 10, 12 & Sl.No. 7 has been substituted vide NTF. NO. 14/2006-CE, DT. 01/03/2006)

]

[F.No. 334/ 3 /2004-TRU]

(a. s. Karki)
Under Secretary to the Government of India

(Please refer CIR NO.795/28/2004-CX, DT. 28/07/2004 - Issues relating to changes in the excise duty structure on textiles and textile articles, as pointed out by the trade and the field formations)

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