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the 30th April, 2003

Notification No. 38 / 2003 - Central Excise

            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 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue) No. 7/2003- Central Excise, dated 1st March, 2003, namely,-

            In the said notification, in Table, after S. No. 45 and entries relating thereto, the following S. Nos. and entries shall be inserted, namely,-

(1)

(2)

(3)

(4)

(5)

"46.

52.07, 52.08 or 52.09

The following goods, namely:-

(a) Woven fabric of cotton not containing any other textile material;

(b) Other woven fabrics of cotton;

when subjected to any one or more of the following processes, namely:-

(1)

Calendering (other than clandering with grooved rollers);

(2)

Flanellette raising;

(3)

Stentering;

(4)

Damping on grey and bleached sorts;

(5)

Back filling on gray and bleached sorts;

(6)

Singeing, that is to say, burning away of knots and loose ends in the fabrics;

(7)

Scouring, that is to say, removing yarn size and natural oil found in cotton;

(8)

Cropping and butt cutting;

(9)

Curing or heat setting;

(10)

Padding, that is to say, applying starch or fatty material on one or both side of fabric;

(11)

Expanding; or

(12)

Hydro extraction with the aid of power, that is to say, mechanical extracting or mechanical squeezing out water from fabric:

Provided that process of bleaching, dyeing or printing or any one or more of these processes have been carried out on such fabrics without the aid of power or steam.

Explanation.- For the purposes of the woven fabrics of cotton, calendering shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment.

 

5%


8%

 

Nil


Nil

47.

51.10 or 51.11

Woven fabrics of wool when subjected to any one or more of following processes, namely:-

(a) Calendering with plain rollers;
(b) Blowing (steam pressing):

Provided that process of bleaching, dyeing or printing or any one or more of these processes are carried out on such fabrics without the aid of power or steam.

8%

Nil

48.

54 or 55

Woven fabrics of man made fibres subjected to any one or more of the following processes, namely:-

(1)

Calendering with plain rollers;

(2)

Singeing, that is to say, burning away knots and loose ends in fabrics;

(3)

Padding, that is to say, application of natural starch to one or both sides of fabrics;

(4)

Back filling, that is to say, application of starch to one side of the fabrics;

(5)

Cropping, that is to say, cutting away mechanically of loose ends from the fabrics;

(6)

Hydro-extraction, that is to say, mechanically squeezing out water from the fabrics; or

(7)

The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre:

Provided that process of bleaching, dyeing or printing or any one or more of these processes are carried out on such fabrics without the aid of power or steam.

8%

Nil

49

59

Interlining fabrics

10%

Nil

50

61 or 62

Article of apparel or clothing accessories when subjected to any one or more of the following processes, other than the process of affixing a brand name or trade name, subsequent to purchase, namely:-

(1) labeling or relabeling, that is to say, attaching or affixing price tag, name of seller of such goods or instruction regarding usage;
(2) repacking from bulk packs to retail packs;
(3) alteration; or
(4) any other process to make the product marketable.

Explanation.- For the purposes of this notification,

"brand name" or "trade name" means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

Nil

-

V.Sivasubramanian
Deputy Secretary to the Government of India

F.No B3/5 /2003-TRU

Footnote.- The notification No. 7/2003-Central Excise, dated the 1st March, 2003 was published in the gazette of India vide number G.S.R. 137 (E), dated the 1st March, 2003 and was amended vide notification No. 31/2003-Central Excise, dated the 1st April, 2003 (G.S.R. No. 290 (E), dated the 1st April, 2003).