GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 14/2002-Central Excise
Date: 1st March, 2002
G.S.R. 135 (E).- 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 or 1957) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2001-Central Excise, dated the 1st March, 2001, published in the Gazette of India vide number G.S.R. 136 (E), dated the 1st March, 2001, except as respects things done or omitted to be done before such supersession, 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 below and falling within the Chapter, heading No. or sub-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 so much of the aggregate of, –
(a) the duty of excise specified in the First Schedule to the said Central Excise Tariff Act; and
(b) the duty of excise specified in the First Schedule to the said Additional Duties of Excise (Goods of Special Importance) Act, (hereinafter referred to as the ‘aggregate duty’) as is in excess of an amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the relevant conditions specified below the said Table, and referred to in the corresponding entry in column (5) of the said Table:
Provided that the aggregate duty of sixteen per cent. ad valorem leviable on the excisable goods specified in S. No. 9 of the Table below shall be apportioned equally between the duty leviable under the said Central Excise Act and the said Additional Duties of Excise (Goods of Special Importance) Act:
Provided further that-
(a) during the period commencing from the 1st day of March, 2002 and ending on the 28th day of February, 2005, the aggregate duty in respect of the goods specified against S.Nos. 2, 3, 4, 5, 6, 7, 8, 11, 13, 15 and 16, shall be further exempted in excess of three-fourths of the rate specified in the corresponding entry in column (4) of the said Table; and
(b) during the period specified in clause (a) above, the duty leviable on the excisable goods specified therein, shall be apportioned in the ratio 2:1 between the duty leviable under the said Central Excise Act and the said Additional Duties of Excise (Goods of Special Importance) Act.
Explanation I.- For the purposes of this notification, the rates specified in column (4) of the said Table are ad valorem rates, unless otherwise specified.
Explanation II.- For the purposes of the conditions specified below, textile yarns or fabrics shall be deemed to have been duty paid even without production of documents evidencing payment of duty thereon.
Explanation III.- For the purposes of the exemption under S.No. 5 of the Table,-
| (i) | the expression “independent processor” means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of cotton or weaving of cotton fabrics; and |
| (ii) | the value of the fabrics shall be equal to 40% of the value determined under section 4 of the Central Excise Act, 1944. |
Table
|
S.No. |
Chapter or heading No., or sub-heading No. |
Description |
Rate of duty |
Condition |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1 |
5110.10, 5111.10, 5207.20, 5208.20, 5209.10, 5406.10, 5407.10, 5511.10, 5512.10, 5513.10, 5514.10, 5801.11 or 5802.51 |
Woven fabrics, not subjected to any process |
Nil |
1 |
|
2 |
5110.10, 5111.10, 5207.20, 5208.20, 5209.10, 5406.10, 5407.10, 5511.10, 5512.10, 5513.10, 5514.10, 5801.11 or 5802.51 |
Woven fabrics, not subjected to any process |
16% |
2 |
|
3 |
5207.10 or 5208.10 |
Denim fabrics, whether or not processed |
16% |
2 and 5 |
|
4 |
51.10, 51.11, 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13, 55.14, 5801.12, 5801.22, 5801.32, 5802.22, 5802.32, 5802.52 |
Woven fabrics, subjected to any process |
16% |
5 |
|
5 |
52.07,52.08 or 52.09 |
Cotton fabrics woven on handlooms and processed with aid of power or steam by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms. |
16% |
– |
|
6 |
5801.21, 5801.31, 5802.21 or 5802.31 |
Woven fabrics, whether or not subjected to any process |
16% |
2 and 5 |
|
7 |
58.03 |
All goods |
16% |
2 and 5 |
|
8 |
5804.11 or 5804.12 |
All goods |
16% |
2 and 5 |
|
9 |
59.01 |
All goods |
16% |
– |
|
10 |
6001.11, 6001.21, 6001.91, 6002.42 or 6002.92 |
Knitted or crocheted fabrics of cotton, not subjected to any process |
Nil |
1 |
|
11 |
6001.11, 6001.21, 6001.91, 6002.42 or 6002.92 |
Knitted or crocheted fabrics of cotton, not subjected to any process |
16% |
2 |
|
12 |
6001.11, 6001.21, 6001.91, 6002.42 or 6002.92 |
Knitted or crocheted fabrics of cotton, subjected to any process |
Nil |
3 |
|
13 |
6001.11, 6001.21, 6001.91, 6002.42 or 6002.92 |
Knitted or crocheted fabrics of cotton, subjected to any process |
16% |
4 |
|
14 |
6001.12, 6001.22, 6001.92, 6002.20, 6002.30, 6002.43 or 6002.93 |
Knitted or crocheted fabrics, other than of cotton, not subjected to any process |
Nil |
1 |
|
15 |
6001.12, 6001.22, 6001.92, 6002.10, 6002.20, 6002.30, 6002.43 or 6002.93 |
Knitted or crocheted fabrics, other than of cotton, not subjected to any process |
16% |
2 |
|
16 |
6001.12, 6001.22, 6001.92, 6002.10, 6002.20, 6002.30, 6002.43 or 6002.93 |
Knitted or crocheted fabrics, other than of cotton, subjected to any process |
16% |
5 |
|
Condition No. |
Conditions |
|
(1) |
(2) |
|
1 |
If made from textile yarns on which the appropriate duty of excise leviable under the First Schedule or the Second Schedule to the said Central Excise Tariff Act read with any notification for the time being in force or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid and no credit of the duty paid on inputs or capital goods has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002. |
|
2 |
If made from textile yarns on which the appropriate duty of excise leviable under the First Schedule or the Second Schedule to the said Central Excise Tariff Act read with any notification for the time being in force or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid. |
|
3 |
If made from knitted or crocheted textile fabrics of cotton, whether or not processed, on which the appropriate duty of excise leviable under the First Schedule to the said Central Excise Tariff Act and the Additional Duties of Excise (Goods of Special Importance) Act, read with any notification for the time being in force , or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid and no credit of the duty paid on inputs or capital goods has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002. |
|
4 |
If made from knitted or crocheted textile fabrics of cotton, whether or not processed, on which the appropriate duty of excise leviable under the First Schedule to the said Central Excise Tariff Act and the Additional Duties of Excise (Goods of Special Importance) Act, read with any notification for the time being in force , or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid. |
|
5 |
If made from textile fabrics, whether or not processed, on which the appropriate duty of excise leviable under the First Schedule to the said Central Excise Tariff Act and the Additional Duties of Excise (Goods of Special Importance) Act, read with any notification for the time being in force or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid. |
T.R. Rustagi
Joint Secretary to the Government of India
F. No. 334/1/2002 -TRU
(Notification No. 14/2002-Central Excise, dated 1-3-2002, as amended by Corrigendum in F.No. 334/1/2002-TRU(Pt.), dated 1-3-2002)
1st March, 2002
Corrigendum to Budget Notifications
In the notifications of the Government of India, in the Ministry of Finance (Department of Revenue),-
(1) No. 21/2002-Customs, dated the 1st March, 2002, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 118 (E), dated the 1st March, 2002, at page 30, in line 28,-
for “(above 24 inches)”, read “(above 24 inches diameter)”;
(2on page 119,-
for ” G.S.R. 120(E).- In exercise of the powers conferred by sub-section(1) of section 3A of the Customs Tariff”,
read ” Notification No 23/2002-Customs
New Delhi, dated the 1st March, 2002
10, Phalguna, 1923(Saka)
G.S.R. 120(E).- In exercise of the powers conferred by sub-section(1) of section 3A of the Customs Tariff “;
(3) No. 8/2002-Central Excise, dated the 1st March, 2002, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 129 (E), dated the 1st March, 2002, at page 197, in line 11,-
for “heading No. 25.05”, read “heading No. 68.07”;
(4) No. 9/2002-Central Excise, dated the 1st March, 2002, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 130 (E), dated the 1st March, 2002, at page 202, in line 11,-
for “heading No. 25.05”, read “heading No. 68.07”;
(5) No. 11/2002-Central Excise, dated the 1st March, 2002, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 132 (E), dated the 1st March, 2002, –
(a) at page 211, in line 31,-
for “fifty per cent.”, read “thirty per cent.”;
(b) at page 212, in line 37-
for “heading No. 25.05”, read “heading No. 68.07”;
(c ) at page 213, in line 16-
for “heading No. 25.05”, read “heading No. 68.07”;
(6) No. 14/2002-Central Excise, dated the 1st March, 2002, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 135 (E), dated the 1st March, 2002, at page 217, in line 8,-
for “6001.92, 6002.10,”, read “6001.92,” .
G. D. Lohani
Under Secretary to the Government of India
