Notification No. 30/2001-CE, dated 29th May, 2001

Description of fabrics and footwear
(Amendments in Ntf. No. 3/2001-CE, dt. 1/3/2001)
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 makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 3/2001-Central Excise, dated the 1st March, 2001, namely:-

In the said notification, in the Table, -

i)

after S.No. 123 and the entries relating thereto, the following shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
123A	5A	Fabrics subjected to the process of dew drop and manufactured out of processed fabrics on which the appropriate duty of excise has already been paid	Nil	-	-

(ii)

in S.No. 173A, in column (3), the Explanation shall be numbered as Explanation II and before Explanation II as so numbered, the following shall be inserted, namely:-

“Explanation I – For removal of doubts, it is hereby clarified that plastic footwear even if having buckles, tabs, eyelet stays or in-soles (for glueing on the surface of the inner sole) of material other than of plastic, shall be deemed to be footwear made exclusively of plastic material.”.

Sd/-
(G.D. Lohani)
Under Secretary to the Government of India

Note:-

The principal notification was published in the Gazette of India, Extraordinary, vide Ntf. No. 3/2001-CE, dated the 1st March, 2001 and was last amended by Ntf. No. 18/2001-CE, dated the 26th April 2001.

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