On April 30, 2003, the Government of India issued Notification No. 38/2003-Central Excise, amending the earlier Notification No. 7/2003-Central Excise. The amendments, made under the Central Excise Act of 1944 and the Additional Duties of Excise (Goods of Special Importance) Act of 1957, introduce new entries regarding various woven fabrics and apparel subjected to specific processing methods. The notification specifies that certain cotton and wool woven fabrics, along with man-made fiber fabrics, are now subject to various excise duties based on the processing they undergo. It also outlines the processes that do not involve the use of power or steam in relation to bleaching, dyeing, or printing, and details exemptions for apparel alterations and labeling.
the 30th April, 2003
Notification No. 38/2003-Central Excise
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), the Central Government, 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 and Company Affairs (Department of Revenue) No. 7/2003- Central Excise, dated 1st March, 2003, namely,-
In the said notification, in Table, after S. No. 45 and entries relating thereto, the following S. Nos. and entries shall be inserted, namely,-
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(1) |
(2) |
(3) |
(4) |
(5) |
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“46. |
52.07, 52.08 or 52.09 |
The following goods, namely:- (a) Woven fabric of cotton not containing any other textile material; (b) Other woven fabrics of cotton; when subjected to any one or more of the following processes, namely:-
Provided that process of bleaching, dyeing or printing or any one or more of these processes have been carried out on such fabrics without the aid of power or steam.
Explanation.- For the purposes of the woven fabrics of cotton, calendering shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment. |
5% 8% |
Nil Nil |
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47. |
51.10 or 51.11 |
Woven fabrics of wool when subjected to any one or more of following processes, namely:- (a) Calendering with plain rollers; Provided that process of bleaching, dyeing or printing or any one or more of these processes are carried out on such fabrics without the aid of power or steam. |
8% |
Nil |
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48. |
54 or 55 |
Woven fabrics of man made fibres subjected to any one or more of the following processes, namely:-
Provided that process of bleaching, dyeing or printing or any one or more of these processes are carried out on such fabrics without the aid of power or steam. |
8% |
Nil |
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49 |
59 |
Interlining fabrics |
10% |
Nil |
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50 |
61 or 62 |
Article of apparel or clothing accessories when subjected to any one or more of the following processes, other than the process of affixing a brand name or trade name, subsequent to purchase, namely:- (1) labeling or relabeling, that is to say, attaching or affixing price tag, name of seller of such goods or instruction regarding usage;
Explanation.- For the purposes of this notification, “brand name” or “trade name” means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. |
Nil |
– |
V.Sivasubramanian
Deputy Secretary to the Government of India
F.No B3/5 /2003-TRU
Footnote.- The notification No. 7/2003-Central Excise, dated the 1st March, 2003 was published in the gazette of India vide number G.S.R. 137 (E), dated the 1st March, 2003 and was amended vide notification No. 31/2003-Central Excise, dated the 1st April, 2003 (G.S.R. No. 290 (E), dated the 1st April, 2003).
