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Circular No. 112/23/95-CX
dated 28/3/95
  F.No. B.22/2/95-TRU
 
Government of India
Ministry of Finance
Department of Revenue, Tax Research Unit, New Delhi
Subject:    Central Excise - Notification No. 75/95-CE dated 24.3.95 - Reg.

         The undersigned in directed to enclose copy Notification No. 75/95-CE dt.24.3.95* amending notification No. 1/93-CE dt. 28.2.93 so as to make certain consequential changes on account of the changes in the Central Excise Tariff relating to textiles. These changes have been carried out by inserting the description of the goods where there is an increase in the tariff rate in the budget. A list showing the comparative picture before an after the budget is given below:

List of goods which are covered under SSI scheme and where there is an increase in the tariff rates in the Budget
 


Old Tariff
New Tariff
 
Heading No.  
Sub-heading No.  
 
 
Tariff Rate  
 
 
 
Heading   
No. sub-  
heading No. 
 
Tariff Rate  
  
  
 
Description
 
  
52.03
 
10%
 
52.05
 
Nil/ 20%
 
100% Cotton yarn
 
59.05  
  
 
10%/ 15%  
  
 
59.06  
   
 
15%  
 
 
Rubberised fabrics of cotton and man-made textile materials
 
5105.00  

 

15%  

 

5108.00, 

 

20%  

 

Yarn of fine or coarse animal hair or of horse hair 
 
5401.10 

 
 

Rs. 11/kg or   
60% Whichever is less 
 
5505.01  
  
 
 
Rs. 10/ kg or 50% whichever   
is more 
 
Non wovens coated etc. (no change is required as the heading No. already exists.
 
5605.90  
 
 
15%  

 

5605.00  
 
 
20%  

 

Metallised yarn other than of man-made filaments
 
5806.10  
  
 
15%  
 
 
5605.00  

 

15%/ 20%  
  
 
Narrow woven fabrics of silk, wool, cotton or man-made textile materials
 
5903.11
 
5%
 
59.03
 
20%
 
LDPE coated fabrics
 
5903.21
 
5%
 
  - do -
 
20%
 
  - do -
 
5903.91 5%   - do - 20%   - do -


2.    In case any unit manufacturing goods where the tariff rates have increased in the budget, have been denied the benefit of SSI scheme between 16.3.95 and 23.3.95, the following details may kindly be intimated to the undersigned latest by 15.4.95.
    (a)    Name of the manufacturer

    (b)    Quantity of goods alongwith heading Nos./ sub-heading Nos. (both old and new tariff and description thereof) cleared from 16.3.95 to 23.3.95.

    (c)    Value of quantity at (b) above

    (d)    Rate at which duty was paid

    (e)    Amount of duty was paid

    (f)    Rate of duty and amount thereof paid if the SSI benefit would have been available

    (g)    Amount of demand raised if any

    (h)    Present status of adjudication

Sd/-
(Tarun Kumar Govil)
Under Secretary (TRU)