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Excise Duty

Seeks to exempt raincoats, undergarments and clothing accessories from the whole of duty

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30th April, 2001

Notification No. 21/2001-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 exempts excisable goods of the description specified in column (3) of the Table annexed hereto and falling within the Chapter or heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise leviable thereon which is specified in the said Schedule.

 Table

Sr.No.

Chapter or heading No.

Description of goods

(1)

(2)

(3)

1.

62

Raincoats

2.

62

Undergarments including brassieres, panties, briefs, girdles, corsets, slips, vests, singlets, petticoats, braces, suspenders, garters and similar articles

3.

62.02

Clothing accessories, not knitted or crocheted, including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties, bow ties, cravats, gloves, mittens and mitts

2. This notification shall come into force on the 1st day of May, 2001.

(G.D.Lohani)
Under Secretary to the Government of India
F.No. B-4/5/2001-TRU

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