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Excise Notification Circulars Notifications (Tariff / Non-Tariff) Notifications Issued In The Year-2004 Tariff NTF. NO. 30/2004-CE, DT. 09/07/2004

(This NTF has been rescind vide NTF. NO. 09/2017-CE, DT. 30/06/2017 WEF 01/07/2017)

NTF. NO. 30/2004-CE, DT. 09/07/2004

Supersession of the NTF. NO. 07/2003-CE, Dt. 01/03/2003

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) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 07/2003-Central Excise dated the 1st March 2003, published in the Gazette of India vide number G.S.R. 137 (E), dated 1st March 2003, 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 whole of the duty of excise leviable thereon under the said Central Excise Act:

Provided that the said excisable goods are manufactured from inputs on which appropriate duty of excise leviable under the First Schedule to the Central Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid and no credit of such excise duty or additional duty of customs on inputs has been taken by the manufacturer of such goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004.

(Above proviso has been substituted vide NTF. NO. 34/2015-CE, DT. 17/07/2015)

Explanation.- For the purposes of this notification, appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.

(Above Explanation has been inserted vide NTF. NO. 37/2015-CE, DT. 21/07/2015)

[OLD- Provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty on inputs [OLD - inputs or capital goods ] has been taken under the provisions of the CENVAT Credit Rules, 2002, -]

(In above para words "inputs or capital goods" corrected vide Corrigendum, DT. 09/07/2004)

Table

S.No. (1)	Chapter or heading No. or sub-heading No. (2)	Description of goods (3)
1	5004 to 5007 [OLD- 50.04, 50.05 ]	All goods
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
3	5204 to 5212 [OLD-52.04, 5205.11, 5205.19, 5206.11, 5206.12, 52.07, 52.08, 52.09 ]	All goods
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
5	5401, 5404, 54050000, 5407 and 5408 [OLD-54.01, 54.04, 54.05, 54.06, 54.07 ]	All goods
6	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.
(S.No. 6 has been substituted vide NTF. NO. 10/2005-CE, DT. 01/03/2005)
[OLD- 6	54.02, 54.03	Yarns procured from outside and subjected to any process other than texturising, by a manufacturer who does not have the facilities in his factory (including plant and equipment) for manufacture of yarns or textured yarn (including draw twisted and draw wound yarn) of heading 54.02 or 54.03. Explanation,- For the purposes of this exemption, “manufacture of yarns” means manufacture of filaments of organic polymers produced by processes, either: (a) by polymerization of organic monomers, such as polyamides, polyesters, polyurethanes, or polyvinyl derivatives; or (b) by chemical transformation of natural organic polymers (for example cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates. ]
7.	54021110, 540219, 54024400, 54024500, 54024800, 54024900, 54025100, 54025910, 54026100, 54026930 and 54060010	The following goods, namely,- (a) Nylon Filament yarn of 210 deniers or in the multiples thereof with tolerance of 6 per cent.; (b) Polypropylene multifilament yarn of 210 deniers with tolerance of 6 per cent.
[OLD- 7	54021110, 540219, 54024400, 54024500, 54024800, 54024900, 54025100, 54025910, 54026100, 54026930 and 54060010 [OLD-54021010, 54021090, 54024100, 54024900, 54025100, 54025910, 54026100, 54026930 and 54061000 ] [OLD-5402.10, 5402.41, 5402.49, 5402.51, 5402.59, 5402.61, 5402.69, 5402.69 ]	Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 6 per cent. ]
8	5505 [OLD- 55.05 ]	All goods, except such goods which arises during the course of manufacture of filament yarns, monofilaments, filament tows or staple fibres or manufacture of textured yarn (including draw twisted and draw wound yarn) ofheading Nos. 5402, 5403, 5406, 5501, 5502, 5503 or 5504 [OLD-54.02,54.03,55.01,55.02,55.03 or 55.04.] Explanation.- For the purposes of this exemption, "manufacture of filament yarns, monofilaments, filament tows or staple fibres" means manufacture of filaments or staple fibres of organic polymers produced by processes, either: (a) by polymerization of organic monomers, such as polyamides, polyesters, polyurethanes, or polyvinyl derivatives; or (b) by chemical transformation of natural organic polymers (for example cellule, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.
9	5508 to 5516 [OLD-55.08,55.09,55.10, 55.11,55.12,55.13, 55.14 ]	All goods "
10	5506, 5507 [OLD-55.06,55.07 ]	Staple fibres procured from outside and subjected to carding, combing or any other process required for spinning, by a manufacturer who does not have the facilities in his factory (including plant and equipment) for producing goods of heading Nos. 5501, 5502, 5503 and 5504 [OLD-55.01,55.02,55.03 and 55.04. ]
10A	5506 or 5507	Synthetic filament tow or artificial filament tow procured from outside and subjected to “tow-to-top” process, required for spinning by a manufacturer who does not have the facilities in his factory (including plant and equipment) for producing goods of heading Nos. 5501 and 5502.
11.	56 (except 56011000)	All goods, other than of jute or other textile bast fibres of heading 5303.
(In the table Sl.NO. 7. and 11. has been substituted vide NTF. NO. 13/2007-CE, DT. 01/03/2007)
[OLD- 11	56 (except 56011000, 56079090 (jute or other textile bast fibres of heading 5303) [OLD- 56071010, 56071090 ], 56081110 and 56081190) [OLD-56 (except 5601.10,5607.10,5608.11)]	All goods ]
12	57 [OLD-5702.19,5703.90 ]	All goods
13	58 (except 5804 30 00, 5805 and 5807) [OLD-58 (except 5804 .90, 5805.90,58.07, 5808.10) ]	All goods
14	59 [OLD-59 (except 5907.30) ]	All goods
15	60	All goods
15A	300610	All goods of knitted or crocheted fabrics
(In above table S.No. 10A has been inserted vide NTF. NO. 12/2009-CE, DT. 07/07/2009) (In column (2) at S.No. 4, the words and figures "Ramie or China grass falling under 53050090" , column (2) at S.No. 7, column (2) at S.No. 11 the figures, brackets and words "56079090 (jute or other textile bast fibres of heading 5303)" -substituted and S.No. 15A has been inserted vide NTF. NO. 48/2006-CE, DT. 30/12/2006)
16	61, 62 and 63 (except 63090000 and 6310) [OLD-61,62, 63 (except 6307.10) ]	All goods other than those bearing a brand name or sold under a brand name and having a retail sale price (RSP) of Rs.1000 and above. [OLD- All goods]
(Column (3) at S. No.16 has been substituted vide NTF. NO. 15/2016-CE, DT. 01/03/2016 ) (Pl refer NTF. NO. 11/2013-CE, DT. 01/03/2013 for column (3) at Sl. No. 16) (Column (2) at S.No. 1,2,3,4,5,7,9,11,12,13,14,16 & Column (2) and (3) at S.No. 8 & 10 has been substituted vide NTF. NO. 15/2006-CE, DT. 01/03/2006)

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

(G. 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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