This Notification has been Superseded vide Notification No. 7/2012-CE Dated 17/03/2012
Notification No. 29/2004-CE Dated 9/7/2004
Exemption related to articles of Textiles- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (I of 1944) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the 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) (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table,
Explanation - For the purposes of this notification, the rates specified in columns (4) of the said Table are ad valorem rates, unless otherwise specified.
4[Table]
| S. No. | Chapter or heading No. or sub-heading No. or tariff item | Description of goods | Rate |
| (1) | (2) | (3) | (4) |
| 1 | 5204 to 5212 | All goods of cotton, not containing any other textile material | 6[5%]
Old[4%] |
| 2 | 5404 | All goods (other than nylon monofilament yarn of 210 deniers or in the multiples thereof, with tolerance of 6 per cent.) | 5[10%]
Old[8%] |
| 3 | 54 | All filament yarns
procured from outside and subjected to any process by a manufacturer who
does not have the facilities in his factory (including plant and
equipment) for the manufacture of filament yarns of Chapter 54.
Explanation.- For the purpose of this exemption, 'manufacture of yarns' means manufacture of filaments of organic polymers produced by (a)
polymerization of organic monomers, such as, polyamides, polyesters,
polyurethenes, or polyvinyl derivatives; or
|
5[10%]
Old[8%] |
| 4 | 56(except 5601 1000) | (except 5601 10 00) All
goods of cotton, not containing any other textile material |
6[5%]
Old[4%] |
| 5 | 57 | All goods of cotton, not containing any other textile material | 6[5%]
Old[4%] |
| 6. | 58 (except 5804 30 00,5805 and 5807) | All goods of cotton, not containing any other textile material | 6[5%]
Old[4%] |
| 7 | 59 | All goods of cotton, not containing any other textile material | 6[5%]
Old[4%] |
| 8 | 60 | All goods of cotton, not containing any other textile materia | 6[5%]
Old[4%] |
| 6[9.] | 61,62 and 63 ( except 6309 00 00 and 6310) |
All goods of cotton, not containing any other textile material, other than those bearing a brand name or sold under a brand name.
Explanation- For removal of doubts, it is hereby clarified that "goods of cotton, not containing any other textile material', shall include goods made from fabrics of cotton, not containing any other textile material, even if they contain sewing threads, cords, labels, elastic tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton. |
5% |
| Old[9] | 61,62, 63 (except 6309 00 00 and 6310) | All goods of cotton, not
containing any other textile material
Explanation.- For the removal of doubts, it is hereby clarified 6310) that 'goods of cotton, not containing any other textile material', shall include goods made from fabrics of cotton, not containing any other textile material, even if they contain sewing threads, cords, labels, elastics tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton |
4% |
Old[Table]
| S. No. | Chapter or heading No. or sub-heading No. | Description of goods | Rate under the First Schedule |
| (1) | (2) | (3) | (4) |
| # New 1. | 5004 00 90, 5005 00 21, 5005 00 22, 5006 00 31, 5006 00 32, 5006 00 33 and 5006 00 39 | All goods |
3[4%]
Old[8%] |
| Old 1. | 5004.19 | All goods |
5[10%]
Old[8%] |
| # New 2. | 5105 to 5113 | All goods |
3[4%]
Old[8%] |
| Old 2. | 51.05.5106.11, 5106.12,5106.13, 5107.11,5107.12, 51.08,51.09,51.10, 51.11, 51.12 | All goods |
5[10%]
Old[8%] |
| # New 3. | 5204 to 5212 |
All goods- (i) of cotton, not containing any other textile material (ii) others |
3[Nil] Old[4%] 3[4%]Old[8%] |
| Old 3. | 52.04, 5205.11, 5205.19,5206.11, 5206.12, 52.07, 52.08, 52.09 |
All goods- (i) of cotton, not containing any other textile material (ii) others |
4% 5[10%]Old[8%] |
| # New 4. | 53 (except 5301, 5303, 1[Ramie or China grass falling under 5305 00 90] Old[5305 90 10], 5307, 5308 10 10 and 5308 10 90) | All goods |
3[4%]
Old[8%] |
| Old 4. | 53 (except 53.01, 53.03,5305.31, 5305.39, 5306.90, 53.07,5308.11 and 5308.90) | All goods |
5[10%]
Old[8%] |
| # New 5. | 5401, 5404, 5405 00 00, 5407 and 5408 |
2[All
goods (other than, nylon monofilament yarn of 210 deniers or in the
multiples thereof, with tolerance of 6 percent.; or nylon fish net fabrics)]
All goods |
3[4%]
Old[8%] |
| Old 5. | 54.01,54.04,54.05, 5406, 5407 | All goods | 5[10%]
Old[8%] |
| * [5A. | 54 |
All filament yarns procured from outside
and subjected to any process by a manufacturer who does not have the
facilities in his factory (including plant and equipment) for the manufacture
of filament yarns of chapter 54.
Explanation.- For the purpose of this exemption, ‘manufacture of yarns’ means manufacture of filaments of organic polymers produced by ,- (a) polymerization of organic monomers, such as, polyamides, polyesters, polyurethenes, or polyvinyl derivatives; or (b) chemical transformation of natural organic polymers (cellulose, casein, proteins or algae), such as, viscose rayon, cellulose acetate, cupro or alginates. |
3[4%]
Old[8%] |
| # New 6. | 5508 to 5516 | All goods | 3[4%]
Old[8%] |
| Old 6. | 55.08. 55.09, 55.10, 55.11,55.12,55.13. 55.14 | All goods | 5[10%]
Old[8%] |
| 2[7. | 56 (except 5601 10 00, 5607 50 10, 5608 11 10 and 5608 1190) | All goods, other than of jute or other textile bast fibres of heading 5303- | |
| (i) of cotton, not containing any other textile material |
3[Nil] Old[4%] |
||
| (ii) others (except cigarette filter rods falling under tariff item 5601 22 00) |
3[4%]
Old[8%]] |
||
| old[# New 7. | 56 (except 5601 10 00, 1[5607 90 90 (jute or other textile bast fibres of heading 5303)] Old[5607 10 10, 5607 10 90], 5608 11 10 and 5608 11 90) |
All goods,- (i) of cotton, not containing any other textile material (ii) others (except cigarette filter rods falling under tariff item 5601 22 00) |
4% 5[10%]Old[8%] |
| Old 7. | 56 (except 5601.10, 5607.10, 5608.11) |
All goods- (i) of cotton, not containing any other textile material (ii) others |
4% 5[10%]Old[8%] |
| # New 8. | 57 |
All goods-
(i) of cotton, not containing any other textile material (ii) others |
3[Nil] Old[4%] 3[4%]Old[8%] |
| Old 8. | 5702.19, 5703.90 |
All goods-
(i) of cotton, not containing any other textile material (ii) others |
4% 5[10%]Old[8%] |
| # New 9. | 58 (except 5804 30 00, 5805 and 5807) |
All goods-
(i) of cotton not containing any other textile material; (ii) others |
3[Nil] Old[4%] 3[4%]Old[8%] |
| Old 9. | 58 (except 5804.90, 5805.90,58.07, 5808.10) |
All goods-
(i) of cotton not containing any other textile material; (ii) others |
4% 5[10%]Old[8%] |
| ## New 10 | 59 |
All goods-
(i) of cotton, not containing any other textile material; (ii) others |
3[Nil] Old[4%] 3[4%]Old[8%] |
| # Old 10 | 59 (except 5907.30) |
All goods-
(i) of cotton, not containing any other textile material; (ii) others (except tyre cord fabric of high tenacity yarn of nylon of denierage above 840, falling under tariff item 5902 10 10 or 5902 10 90.) |
4% 5[10%]Old[8%] |
| Old Basic 10 | 59 (except 5907.30) |
All goods-
(i) of cotton, not containing any other textile material; (ii) others |
4% 5[10%]Old[8%] |
| 11 | 60 |
All goods-
(ii) of cotton, not containing any other textile material; (ii) others |
3[Nil] Old[4%] 3[4%]Old[8%] |
| # New 12 | 61, 62 and 63 (except 6309 00 00 and 6310) |
All goods -
(i) of cotton, not containing any other textile material; (ii) others
Explanation- (I) For the removal of doubts, it is hereby clarified that 'goods of cotton, not containing any other textile material', shall include goods made from fabrics of cotton, not containing any other textile material even if they contain sewing threads, cord, labels, elastics tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton |
3[Nil] Old[4%]
3[4%] Old[8%] |
| Old 12 | 61. 62. 63 (except 6307.10) |
All goods -
(i) of cotton, not containing any other textile material; (ii) others
Explanation- (I) For the removal of doubts, it is hereby clarified that 'goods of cotton, not containing any other textile material', shall include goods made from fabrics of cotton, not containing any other textile material even if they contain sewing threads, cord, labels, elastics tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton |
4% 5[10%]Old[8%] |
Also Refer Circular No. 845/03/2006-CX Dated 1/2/2007
* Inserted vide Notification No.10/2005-CE dated 1-3-2005
# Substituted vide Notification No. 17/2005-CE., dt. 2/5/2005.
# #Substituted vide Notification No. 14/2006-CE., dt. 1/3/2006.
1. Substituted vide Notification No. 48/2006-CE Dated 30/12/2006
2. Changes vide Notification No. 12/2007-CE Dated 1/3/2007
3. Substituted vide Notification No. 58/2008-CE Dated 7/12/2008
4. Substituted vide Notification No. 11/2009-CE Dated 7/7/2009
5. Substituted vide Notification No. 6/2010-CE Dated 27/2/2010
6. Substituted vide Notification No. 11/2011-CE Dated 1/3/2011
as amended by [Notification No. 10/2005-CE dated 1-3-2005, 17/2005 CE dt. 2/5/2005, 14/2006-CE dt. 1/3/2006, Notification No. 48/2006-CE Dated 30/12/2006 ,12/2007-CE dt. 1/3/2007 ,Notification No. 11/2009-CE Dated 7/7/2009, 6/2010-CE dt. 27/2/2010 and 11/2011-CE dt. 1/3/2011.]