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Notification No. 11/2009-Central Excise

 New Delhi, the 7th July, 2009

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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2004-Central Excise, dated the 9th July, 2004, published in the Gazette of India, Extraordinary, vide number G.S.R 420(E), dated the 9th July, 2004, namely:-

In the said notification, for the Table, the following Table shall be substituted, namely:-

Table

Sr. 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.) 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.

8%
4 56 (except 5601 10 00) 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 5804 30 00, 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 6309 00 00 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%’’.

[F. No.334/13 /2009-TRU]

(Prashant Kumar)

Under Secretary to the Government of India

Note.- The principal notification was published vide number G.S.R. 420(E), dated the 29th July, 2004, and last amended vide notification No. 58/2008-Central Excise, dated the 7th December, 2008 published vide number G.S.R. 840 (E), dated the 7th December, 2008.

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