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Notification
No. 11/2009-Central Excise

New Delhi, the 7
t
h
July, 2009


G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944 (1 of 1944), the Central Government, on 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 (Department of Revenue),
No. 29/2004-Central Excise, dated the 9th July, 2004, published in the Gazette of India,
Extraordinary, vide number G.S.R 420(E), dated the 9th July, 2004, namely:-

In the said notification, for the Table, the following Table shall be substituted, namely:-
“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 4%
2 5404 All goods (other than nylon monofilament yarn of 210
deniers or in the multiples thereof, with tolerance of 6 per
cent.)
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
(b) chemical transformation of natural organic polymers
(cellulose, casein, proteins or algae), such as, viscose rayon,
cellulose acetate, cupro or alginates.
8%
4 56 (except
5601 10 00)
All goods of cotton, not containing any other textile material 4%
5 57 All goods of cotton, not containing any other textile material 4%

6 58 (except
5804 30 00,
5805 and
5807)
All goods of cotton, not containing any other textile material 4%

7 59 All goods of cotton, not containing any other textile material 4%
8 60 All goods of cotton, not containing any other textile material 4%
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
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%’’.



[F. No.334/13 /2009-TRU]



(Prashant Kumar)
Under Secretary to the Government of India

Note.- The principal notification was published vide number G.S.R. 420(E), dated the 29th July,
2004, and last amended vide notification No. 58/2008-Central Excise, dated the 7th December,
2008 published vide number G.S.R. 840 (E), dated the 7th December, 2008.