Circular No. 112/23/95-CX
dated 28/3/95

  F.No. B.22/2/95-TRU

Government of India

Ministry of Finance

Department of Revenue, Tax Research Unit, New Delhi

Subject: Central Excise – Notification No. 75/95-CE dated 24.3.95 – Reg.

The undersigned in directed to enclose copy Notification No. 75/95-CE dt.24.3.95* amending notification No. 1/93-CE dt. 28.2.93 so as to make certain consequential changes on account of the changes in the Central Excise Tariff relating to textiles. These changes have been carried out by inserting the description of the goods where there is an increase in the tariff rate in the budget. A list showing the comparative picture before an after the budget is given below:

List of goods which are covered under SSI scheme and where there is an increase in the tariff rates in the Budget

Old Tariff

New Tariff
Heading No.
Sub-heading No.
Tariff Rate Heading 
No. sub-
heading No.
Tariff Rate


52.03 10% 52.05 Nil/ 20% 100% Cotton yarn
59.05 10%/ 15% 59.06 15% Rubberised fabrics of cotton and man-made textile materials
5105.00 15% 5108.00, 20% Yarn of fine or coarse animal hair or of horse hair
5401.10 Rs. 11/kg or
60% Whichever is less
5505.01 Rs. 10/ kg or 50% whichever
is more
Non wovens coated etc. (no change is required as the heading No. already exists.
5605.90 15% 5605.00 20% Metallised yarn other than of man-made filaments
5806.10 15% 5605.00 15%/ 20% Narrow woven fabrics of silk, wool, cotton or man-made textile materials
5903.11 5% 59.03 20% LDPE coated fabrics
5903.21 5%   – do – 20%   – do –
5903.91 5%   – do – 20%   – do –

2. In case any unit manufacturing goods where the tariff rates have increased in the budget, have been denied the benefit of SSI scheme between 16.3.95 and 23.3.95, the following details may kindly be intimated to the undersigned latest by 15.4.95

(a) Name of the manufacturer

(b) Quantity of goods alongwith heading Nos./ sub-heading Nos. (both old and new tariff and description thereof) cleared from 16.3.95 to 23.3.95.

(c) Value of quantity at (b) above

(d) Rate at which duty was paid

(e) Amount of duty was paid

(f) Rate of duty and amount thereof paid if the SSI benefit would have been available

(g) Amount of demand raised if any

(h) Present status of adjudication

(Tarun Kumar Govil)
Under Secretary (TRU)

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Category : Excise Duty (4052)
Type : Circulars (7541) Notifications/Circulars (30600)

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