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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification
No. 7/2016-Central Excise

New Delhi, the 1st March, 2016

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, being satisfied that it is
necessary in the public interest so to do, hereby makes the following further amendment in the
notification of the Government of India in the Ministry of Finance (Department of Revenue), No
7/2012-Central Excise, dated the 17
th
March, 2012, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 158 (E), dated the 17
th

March, 2012, namely :-

In the said notification, in the Table, against serial number 7, in column (3), for the entry,
the following shall be substituted, namely:-

“All goods of cotton, not containing any other textile material, 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.

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, elastic
tapes, zip fasteners or similar items used for stitching, fastening, holding or adornment, of
materials other than cotton. ” .

[F.No. 334/8/2016-TRU]


(K. Kalimuthu)
Under Secretary to the Government of India

Note.- The principal notification No.7/2012-Central Excise, dated the 17
th
March, 2012, was
published in the Gazette of India, Extraordinary, vide, number G.S.R. 158 (E), dated the 17
th

March, 2012 and was last amended by notification No 8/2013-Central Excise, dated the 1st
March,2013, was published in the Gazette of India, Extraordinary, vide, number G.S.R. 143(E),
dated the 1st March, 2013.
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