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REGISTERED No. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (I)

PUBLISHED BY AUTHORITY

No. 175] NEW DELHI, SATURDAY, JULY 21, 1973/ASADHA 30, 1895

Separate paging is given to this Part in order that it may tie filed

as a separate compilation

MINISTRY OF FINANCE

(Department of Revenue & Insurance)

CENTRAL EXCISES

NOTIFICATIONS

New Delhi, the 21st July 1973

G.S.R. 356(E)—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 50/62—Central Excises, dated the 24th April, 1962, the Central Government hereby exempts woollen fabrics falling under Item No. 21 of the First Schedule to the Central Excises and Salt Art, 1944(1 of 1944) and specified in column (2) of the Table hereto annexed, from so much of the duty of excise livable thereon as is in excess of the duty specified in the corresponding entry in column (3) thereof.

THE TABLE

Duty

Description

Serial No.

(2)

( 1)

(3) ,

1. Unprocessed fabrics . . . . .. Nil

2. Processed fabrics—

A. if woven by a factory (other than a composite mill) and

( 1 0 9 7)

(3) (I)

CO

processed by an independent processor (i) processed woollen fabrics containing not less than 60% of woollen yarn spun on worsted system, die overall wool contents of the fabrics being not 1MS than 54%

21 5 % ad valorim.

(ii) procci"ed woollen fabrics containing not less than

60% of woollen yam (other than worsted or shoddy yarn ), the overall wool contents of the fabrics being not less than 54%— (a) blankets other than those specified against

item (ili) below,

(b) fabrics, other than blankets.

2-5% ad valorem.

2% ad valortm.

2% ad valortm-

(iii) processed woollen blankets of inferior quality

including woollen blankets commercially known

as barrack blankets and hospital blankets, made

out of woollen yarn spun from—

(a) 100% Indigenous wool of the grade not finer

than 40s, or

(b) 90% indigenous wool of the grade not finer

than 40s blended with a maximum of 10%

viscose rayon or nylon or any other fibre 01

fibre waste,

or

(0 45% Indigenous wool of the grade not finer

awn 40s blended with shoddy wool and a

maximum of 10% nylon, the total wool

contents of the blankets being not less than

80%.

(Iv) processed woollen fabrics containing not less than

90% of shoddy yam—

(a) blankets

(b) all others

( v) processed woollen fabrics, not elsewhere specified

Others

*% ad valorttn. 1 • 5 % ad valorem- 4% ad valorem. 6% ad valorem.

B.

EXPLANATION : For the purpose of this notification,—

(i) "Independent processor" means a manufacturer who is engaged exclusively In the processing of woollen fabrics with the aid of power and who has no pro- prietary interest in any factory engaged in the spinning of yarn or weaving of cloth;

(ii) "composite mill" means a manufacturer who is engaged in the spinning of woollen yarn, all sorts or weaving or processing of woollen fabrics with the aid of power and has a proprietary interest in at least two of such manufacturing activities ;

(ili) "processed" means all processes which are ordinarily carried on with the

aid of power or steam excluding the process of calendering with plain rollers;

(iv) the grade of indigenous wool shall be as per IS : 5910^1970 of the Indian

Standards Institution.

[No. 149/73]

G S R. 357(E).—In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, "i 944j read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of J957)> aru^ in supersession of the notification of the Gov- ernment of India in the Ministry of Finance (Department of Revenue) No. 116/62-Central Excises! dated the 13th June, 1962, the Central Government hereby exempts processed woollen fabrics, woven by a factory (other than a composite mill) and processed by an independent processor and specified in column (2) of the Table hereto annexed, from so much of the duty leviable thereon as Is in excess of the duty specified in the corresponding entry in column (3) thereof.

THB TAKLB

Description

Duty Serial No.

(2)

( 1)

(3)

1. Processed woollen fabrics containing not less than 60 % of woollen yarn spun on worsted system, the overall wool contents of the fabrics being not less than 54%.

2¹ 5",, ad valorem.

2. Processed woollen fabrics containing not less than 60% of woollen yam (other than worsted or shoddy yarn ), the overall wool contents of the fabrics being not less than 54

( i) blankets other than those specified against Serial

Number 3 below

(ii) fabrics other than blankets . . ..

2*5',\> ad valorem, 2 ', ad valorem.

3. Processed woollen blankets of inferior quality including woollen blankets commercially known as barrack blankets and hospital blankets, made out of woollen yarn spun from— •

1 n, ad valorem.

(a) 100% indigenous wool of the grade not finer

than 40S, or

fb) 90% indigenous wool of the grade with not finer than 40s blended with a maximum of 10% viscose rayon or nylon or any other fibre or fibre waste, or

ts

(c) 45",; indigenous wool of the grade not finer than 40s blended with shoddy wool and a maximum of 10 "o nylon, the total wool conten of the blankets being not less than 80 %.

ft!) "composite mill" mcane a manufacturer who is engaged in the spinning of woollen yarn, all sorts or weaving or processing of woollen fabrics with the aid of power and has a proprietary interest in at le""t two of such manufacturing activities;

(u'l) the grade of Indigenous wool shall be as per

IS : 5910-1970 of the Indian Standards Institution.

[No. 15073]

G 8 R- 358(E)-—In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), and in supersession of the notification of the Gov- ernment of India in tho Ministry of Finance (Department of Revenue) No, 156/62—Central Excises, dated the 6th August, 1962, the Central Government hereby fixes for processed woollen fabrics produced by a factory other than a composite mill and specified in column (2) of the Table hereto annexed and chargeable with duty ad valorem under Item No. 21 of the First Schedule to the said Act, the tariff values specified in the corresponding entry in column (3) of the said Table ;

Provided that when any woollen fabrics specified in the said column (2) have depreciated in the opinion of the Collector to the extent of more than twenty per cent, of their value, the tariff values specified in the corresponding entry in the said column (3) shall not be applicable to such woollen fabrics.

THE TABLE

Description

Tariff value Serial No.

( I)

( 2)

(3)

Rs. per kilogram i.

73-00 Processed woollen fabrics containing not less than 60% of woollen yam spun on worsted system, the overall wool contents of the fabrics being not less than 54%

2. Processed woollen fabrics containing not less than 60% of woollen yarn (other than worsted or shoddy yarn), the overall wool contents of the fabrics being not less than 54%—

(i) blankets other than those specified against Serial

Number 3 below. . . . . ..

25-00 45-00 (if) fabrics, other than blankets

3- Processed woollen blankets of inferior quality including woollen blankets commercially known as barrack blankets and hospital blankets, made out of woollen yarn spun from— . . .. . . ..

l8'0o

(a) 100% indigenous wool of the grade not finer

thin 40s, or

(b) 90% indigenous wool of the grade not finer than 40s blended with a maximum of 10% viscose rayon or nylon or any other fibre or fibre wa8te5 or

(c) 45% indigenous wool of the grade not finer than 40s blended with shoddy wool and a maximum of 10% nylon, the total wool con- tents of the blankets being not less than 80%. Processed woollen fabrics containing not less than 90⁰;, of

4.

shoddy yam—

20-00 36-00 ( i) blankets (ii) all others

EXPLANATION :— For the purposes of this notification,—

(1) 'composite mill* means a manufacturer who is engaged in the spinning of woollen yam, all sorts or weaving or processing of woollen fabrics with the aid of power and has a proprietary interest in at least two of such manufactur- ing activities;

(2) 'processed' means all processes which are ordinarily carried on with the aid of power of steam excluding the process of calendering with plain rollers; (3) 'woollen fabrics' means woollen fabrics of every description except tufted woollen fabrics;

(4) the 'grade' of indigenous wool shall be as per IS : 5910-1970 of the Indian

Standards Institution,

[No. 151/73]

S. R. NARAYANAN, Under Secy.

PRINTED BY THE MANAGER, GOVERNMENT OF INDIA PHEflS, MINTO ROAD, N IW

TIE! HI AND PUBrJSHED BY THE CONTROLLED OP PUBLICATIONS, DELHI, 1 9 73