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20
th
September, 2004
Notification No. 52 /2004 - Central Excise
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, 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), vide No 23/2003-Central
Excise, dated the 31
st
March,2003, namely:-
In the said notification,-
(a) in the Table,-
(i)
against Sl . No. 3, in column (3), for the letters, figures and words " Sr. Nos. 5, 6 and 7 of ", the letters, figures and words
"5, 5A, 6,7 and 7A of" shall be substituted ;
(ii)
against Sl . No.4, in column (3), for the letters, figures and words " Sr. Nos. 5, 6 and 7 of this table ", the letters, figures
and words "5, 5A, 6,7 and 7A of this Table" shall be substituted ;
(iii)for Sr. Nos. 5, 6 and 7 and the entries relating thereto , the following Sr.Nos . and entries shall be substituted, namely:-
Sr.
No.
Chapter or
heading No. or
sub-heading No.
Description of Goods Amount of Duty Conditions
(1) (2) (3) (4) (5)
" 5.
52.07, 52.08 and
52.09
All goods , of cotton not containing
any other textile material and not
subjected to any process.
In excess of amount equal to 4% of duty of excise
specified in the First Schedule to the Central
Excise Tariff Act,1985( 5 of 1986)
Explanation.- The value of the goods shall be
determined in terms of section 4 of the Central
Excise Act.
5
5A.
52.07, 52.08 and
52.09
All goods , not subjected to any
process other then the goods
specified against Sl . No.5.
In excess of amount equal to 8% of duty of excise
specified in the First Schedule to the Central
Excise Tariff Act,1985( 5 of 1986).
Explanation.- The value of the goods shall be
determined in terms of section 4 of the Central
Excise Act.
5
6.
54.06,
54.07,55.11,
55.12, 55.13 and
55.14
All goods, not subjected to any
process
In excess of amount equal to 8% of duty of excise
specified in the First Schedule to the Central
Excise Tariff Act,1985( 5 of 1986).
Explanation.- The value of the goods shall be
determined in terms of section 4 of the Central
Excise Act.
5
7.60
All goods, of cotton not containing any
other textile material whether or not
processed
In excess of amount equal to 4% of duty of excise
specified in the First Schedule to the Central
Excise Tariff Act,1985( 5 of 1986).
Explanation.- The value of the goods shall be
determined in terms of section 4 of the Central
Excise Act.
5
7A.60
All goods, of man made fiber not
subjected to any process
In excess of amount equal to 8% of duty of excise
specified in the First Schedule to the Central
Excise Tariff Act,1985( 5 of 1986)
Explanation.- The value of the goods shall be
determined in terms of section 4 of the Central
Excise Act.
5";
(b) in the E xplanation I, clause (i ) shall be omitted.
V. Kezo
Under Secretary to the Government of India
F.No 305/113/2004-FTT
Note: Notification No. 23/2003-Central Excise dated the 31
st
March, 2003 was published vide G.S.R 266 (E),dated the 31
st
March, 2003. and was last amended by notification No.46/2004-Central Excise, dated the 6
th
September, 2004 [ G.S.R.567

(E), dated the 6
th
September, 2004].