This Notification Rescinded Vide Notification No. 9/2017-C.E. Dated 30/06/2017

Notification No. 30/2004-CE Dated 9/7/2004

Exemption related to articles of Textiles- In exercise of the power conferred by sub section (1)of section 5A of the Central Excise Act,1944(1of 1944) read with sub -section (3) of section 3 of the additional duties of excise (goods of Special Importane)Act,1957(58 of1957) and in supersession of the  notification  of the Central Government of India  in the ministry of Finance (Department of Revenue )No.07/2003- central Excise dated the 1st March 2003, published in the Gazette of India vide number G.S.R137(E),dated 1st March2003, the Central Government , being satisfied that it is necessary in the public interest so to do, here by 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) (herein after referred to as the Central Excise Tariff Act), specified  in the corresponding entry in column (2) of the said Table, from whole of the duty of excise leviable there on  under the said Central Excise Act :

9[Provided that the said excisable goods are manufactured from inputs on which appropriate duty of excise leviable under the First Schedule to the Central Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid and no credit of such excise duty or additional duty of customs on inputs has been taken by the manufacturer of such goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004.]

 

Old[Provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty on inputs has been taken under the provision s of the CENVAT Credit rules 5[2004] Old[2002]- (this proviso has been corrected vide corrigendum 30/2004-CE dated 9-7-2004)]

 

 

10[Explanation.- For the purposes of this notification, appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.]

 

 

S

No.

Chapter or heading No. or sub-heading No.

Description of goods

 

(1)

(2)

(3)

# New 1

5004 to 5007

All goods

Old 1

50.04,50.05

All goods

# New 2

5105 to 5113

All goods

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

# New 3.

5204 to 5212

All goods

Old 3

52.04, 5205.11, 5205.19, 5206.11, 5206.11, 5206.12, 52.07, 52.08, 52.09

All goods

# 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

Old 4

53 (except 53.01, 53.03, 5305.31, 5305.39, 5306.90, 53.07, 5308.11 and 5308.90

All goods

# New 5.

5401, 5404, 5405 00 00, 5407 and 5408

All goods

Old 5

54.01, 54.04, 54.05, 54.06, 54.07

All goods

* (6

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[7.

5402 11 10, 5402 19, 5402 44  00, 5402 45 00, 5402 48 00, 5402 49 00, 5402 51 00, 5402 

 

Refer Notification No. 37/2016 Dated 31/12/2016

The following goods, namely,-

(a) Nylon Filament yarn of 210 deniers or in the multiples thereof with tolerance of 6 per cent.;

(b) Polypropylene multifilament yarn of  210 and 5406 00 10 deniers with tolerance of 6 per cent.]

old[# New 7

1[5402 11 10, 5402 19, 5402 44 00, 5402 45 00, 5402 48 00, 5402 49 00, 5402 51 00, 5402 59 10, 5402 61 00, 5402 69 30 and  5406 00 10]

 

Old[5402 10 10, 5402 10 90, 5402 41 00, 5402 49 00, 5402 51 00, 5402 59 10, 5402 61 00, 5402 69 30 and 5406 10 00]

Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 6 percent]

Old 7

5402.10, 5402.41, 5402.49, 5402.51, 5402.59, 5402.61, 5402.69

Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of6 percent

# New 8.

5505

all goods , except such goods  which arises during the course of manufacture of filament yarns, monofilaments, filament tows or staple fibres or manufacture of textured yarn (including draw twisted and draw wound yarn of heading Nos. 5402, 5403, 5406, 5501, 5502, 5503 or 5504.

 

Explanation -For the purposes of this exemption ,"manufacture of filament  tows or staple  fibres of organic polymers  produced by processes, either :

 

(a) by polymerization of organic monomers ,such as polyamides, polyesters, polyurethanes, or polyvinyl derivatives; or

 

(b) by chemical  transformation of natural organic polymers (for  example cellulose, casein, proteins or algae), such as viscose rayon , cellulose acetate, cupro or alginates

Old 8

55.05

all goods , except such goods  which arises during the course of manufacture of filament yarns, monofilaments, filament tows or staple fibres or manufacture of textured yarn (including draw twisted and draw wound yarn of heading Nos. 54.02, 54.03, 54.03, 55.01, 55.02, 55.03 or 55.04.

 

Explanation -For the purposes of this exemption ,"manufacture of filament  tows or staple  fibres of organic polymers  produced by processes, either :

 

(a) by polymerization of organic monomers ,such as polyamides, polyesters, polyurethanes, or polyvinyl derivatives; or

 

(b )by chemical  transformation of natural organic polymers (for  example cellulose, casein, proteins or algae), such as viscose rayon , cellulose acetate, cupro or alginates

# New 9.

5508 to 5516

All goods

Old 9

55.08, 55.09, 55.10, 55.11, 55.12, 55.13, 55.14

All goods

# New 10.

5506, 5507

Staple fibres procured from outside and subjected to carding, combing or any other process required for  spinning by a manufacturer who does not have the facilities in his factory (including plant and equipment) for producing goods of heading Nos. 5501, 5502, 5503 and 5504.

4[10A. 5506 or 5507 Synthetic filament tow or artificial filament tow procured from outside and subjected to "tow-to-top" process, required for spinning by a manufacturer who does not have the facilities in his factory (including plant and equipment) for producing goods of heading Nos. 5501 and 5502]

Old 10

55.06, 55.07

Staple fibres procured from outside and subjected to carding, combing or any other process required for  spinning by a manufacturer who does not have the facilities in his factory (including plant and equipment) for producing goods of heading Nos. 55.01, 55.02, 55.03, 55.04

3[11

56 Omitted[(except 5601 1000)]

All goods, other than of jute or other textile bast fibres of heading 5303.]

old[# New 11

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]

Old 11

5 (except 5601.10,5607.10,5608.11)

All goods

6[12.] 57

All goods other than,-

 

(i) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations;

(ii) Carpets and other textile floor coverings, knotted, woven, tufted or flocked of coconut fibres (coir) or jute, whether or not  made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and

(iii) Other carpets and other textile floor coverings of coconut fibres(coir) or jute, whether or not made up.

 

Explanation.- For the purpose of chapter 57 the term “machines’ shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns.

Old[# New 12]

57

All goods

Old 12

5702.19,5703.90

All goods

# New 13

58 (except 5804 30 00, 5805 and 5807)

All goods

Old 13

58 (except 5804.90, 5805.90, 58.07, 5808.10)

All goods

6[14.] 59 (except   590610 00) All goods.

Old[# New 14]

59

All goods

Old 14

59 (except 5907.30)

All goods

15

60

All goods

2[15A 3006 10 All goods of knitted or crocheted fabrics]
6[16.] 61,62 and 63 [ 7(except Laminated Jute Bags falling under 6305) Old(except   6305), 6309 00 00 and 6310,] 11[All goods other than those bearing a brand name or sold under a brand name and having a retail sale price (RSP) of Rs.1000 and above.]

OLd8[[All goods] old[All   goods    other    than   those bearing a brand name or sold under a brand name.]]

Old[5[16.]] 61,62 and 63( except 6309 00 00 and 6310) All goods, other than those bearing a brand name or sold under a brand name

Old[# New 16]

61, 62 and 63 (except 6309 00 00 and 6310)

All goods

Old 16

61, 62, 63 (except 6307.10)

All goods

 

Also refer Circular No. 845/03/2006-CX Dated 1/2/2007

Refer Notification No. 113/2013-Cus (NT) Dated 27/11/2013

Refer: Circular No. 1005/12/2015-CX Dated 21/07/2015


 

* Inserted vide Notification No. 10/2005-CE dt 1-3-2005

 # Substituted vide Notification No. 15/2006-CE., dt. 1/3/2006.

1. Substituted vide Notification No. 48/2006-CE Dated 30/12/2006

2. Inserted vide Notification No. 48/2006-CE Dated 30/12/2006

3. Changes vide Notification No. 13/2007-CE Dated 1/3/2007

4. Inserted vide Notification No. 12/2009-CE Dated 7/7/2009

5. Substituted vide Notification No. 12/2011-CE Dated 1/3/2011

6. Substituted vide Notification No. 30/2011-CE Dated 24/03/2011

7. Read vide Corrigendum Dated 20/04/2011

8. Substituted vide Notification No.11/2013-CE Dated 01/03/2013

9 Substituted vide Notification No.34/2015-CE Dated 17/07/2015

10 Inserted vide Notification No.37/2015-CE Dated 21/07/2015

11 Inserted Vide Notification No. 15/2016-Central Excise Dated 01/03/2016

12 Omitted vide Notification No. 37/2016 Dated 31/12/2016

 

 

as amended by [Notification No. 10/2005-CE dt 1-3-2005, 15/2006-CE dt 1/3/2006, Notification No. 48/2006-CE Dated 30/12/2006 , Notification No. 13/2007-CE dt. 1/3/2007 ,Notification No. 12/2009-CE Dated 7/7/2009, 12/2011-CE dt. 1/3/2011 and 30/2011-CE Dt. 24/03/2011.]