20th September, 2004

Notification No. 52/2004-Central Excise    

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 amendments in the notification  of the Government of India in the Ministry of Finance (Department of Revenue),  vide No 23/2003-Central Excise, dated the 31st March,2003,  namely:-

In the said notification,-

(a) in the  Table,-

(i)

against Sl . No. 3, in column (3), for the  letters, figures and words ” Sr. Nos. 5, 6 and 7  of “, the letters, figures and words “5, 5A, 6,7 and 7A of” shall be substituted ;

(ii)

against Sl . No.4, in column (3), for the  letters, figures and words ” Sr. Nos. 5, 6 and 7  of this  table “, the letters, figures and words “5, 5A, 6,7 and 7A of this Table” shall be substituted ;

(iii)

for Sr. Nos.  5, 6 and 7 and  the entries relating thereto , the following Sr.Nos . and entries shall   be substituted, namely:-

Sr. No. Chapter or heading No. or sub-heading No. Description of Goods Amount of Duty Conditions
(1) (2) (3) (4) (5)
” 5. 52.07, 52.08 and 52.09

All goods , of cotton not containing any other  textile material and not  subjected to any  process.

In excess of amount equal to 4% of  duty of excise specified  in the First Schedule to the Central Excise  Tariff Act,1985( 5 of 1986)

Explanation.- The value of the goods shall be determined in terms of  section 4 of the Central Excise Act.

5
5A. 52.07, 52.08 and 52.09

All goods , not subjected  to any process other then the goods specified against Sl . No.5.

In excess of amount equal to 8% of  duty of excise specified  in the First Schedule to the Central Excise  Tariff Act,1985( 5 of 1986).

Explanation.-  The value of the goods shall be determined in terms of  section 4 of the Central Excise Act.

5
6. 54.06, 54.07,55.11, 55.12, 55.13 and 55.14

All goods, not subjected to any process

In excess of amount equal to 8% of  duty of excise specified  in the First Schedule to the Central Excise   Tariff Act,1985( 5 of 1986).

Explanation.- The value of the goods shall be determined in terms of  section 4 of the Central Excise Act.

5
7. 60

All goods, of cotton not containing any other textile material whether or not processed

In excess of amount equal to 4% of  duty of excise specified  in the First Schedule to the Central Excise  Tariff Act,1985( 5 of 1986).

Explanation.- The value of the goods shall be determined in terms of  section 4 of the Central Excise Act.

5
7A. 60

All goods, of man made fiber not subjected to any process

In excess of amount equal to 8% of  duty of excise specified  in the First Schedule to the Central Excise  Tariff Act,1985( 5 of 1986)

Explanation.- The value of the goods shall be determined in terms of  section 4 of the Central Excise Act.

5″;

(b) in the  Explanation I,  clause (i ) shall be omitted.

V. Kezo
Under Secretary to the Government of India

F.No 305/113/2004-FTT

Note: Notification No. 23/2003-Central Excise dated the 31st March, 2003 was published vide G.S.R 266 (E),dated the 31st March, 2003. and was last amended by notification No.46/2004-Central Excise, dated the 6th  September, 2004 [ G.S.R.567 (E), dated the 6th September,  2004].

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