Exemption for specified goods falling under Chapters 51 to 63 of the First Schedule to the Central Excise Tariff Act, 1985.
1st March, 2002
Notification No.15/2002-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 exempts excisable goods of the
description specified in column (3) of the Table below and falling within the Chapter, heading No. or sub-heading No. of the
First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said
Table ,-
(a) in respect of the goods specified against S.Nos. 2, 3, 5, 6, 8, 9, 10, 12, 13, 15, 16 and 17, from so much of the duty
of excise specified in the First Schedule to the said Central Excise Tariff Act as is in excess of an amount calculated at the rate
equivalent to seventy-five per cent. of the duty of excise specified in the First Schedule,; and
(b) in respect of the goods specified against S.Nos. 1, 4, 7, 11 and 14 from the whole of the duty of excise specified in
the First Schedule,
subject to the relevant conditions specified below the said Table, and referred to in the corresponding entry in column (4) of the
said Table:
Provided that nothing contained in this notification shall apply to the goods specified in clause (a) above on or after the 1st day
of March, 2005.
Explanation .- For the purposes of the conditions specified below, textile yarns or fabrics shall be deemed to have been duty
paid even without production of documents evidencing payment of duty thereon.
Table
S.No.
Chapter or heading No., or sub-
heading No.
Description
Condition
No.
(1) (2) (3) (4)
5112.10 Woven fabrics, not subjected to any process 1
5112.10 Woven fabrics, not subjected to any process 2
51.12 Woven fabrics, subjected to any process 3
5309.10 or 5311.10 Woven fabrics, not subjected to any process 1
5309.10 or 5311.10 Woven fabrics, not subjected to any process. 2
53.09 or 53.11 Woven fabrics, subjected to any process 3
5801.91, 5802.41, 5804.19, 5806.10 or
5806.39
Woven fabrics of other textile materials (other than of jute), not
subjected to any process
1
5801.91, 5802.41, 5804.19, 5806.10 or
5806.39
Woven fabrics of other textile materials (other than of jute), not
subjected to any process
2
5806.20 or 5806.40 All goods whether or not subjected to any process 2
5801.92, 5802.42, 5804.19, 5806.10 or
5806.39
Woven fabrics of other textile materials (other than of jute), subjected
to any proces
3
6001.19, 6001.29, 6001.99, 6002.41,
6002.49, 6002.91 or 6002.99
Knitted or crocheted fabrics of textile materials (other than cotton or
man-made fibre), not subjected to any process
1
6001.19, 6001.29, 6001.99, 6002.41,
6002.49, 6002.91 or 6002.99
Knitted or crocheted fabrics of textile materials (other than cotton or
man-made fibre), not subjected to any process
2
6001.19, 6001.29, 6001.99, 6002.41,
6002.49, 6002.91 or 6002.99
Knitted or crocheted fabrics of textile materials (other than cotton or
man-made fibre), subjected to any process
3
61.01 Articles of apparel, knitted or crocheted 4
61.01 Articles of apparel, knitted or crocheted 5
62.01 Articles of apparel, not knitted or crocheted 6
63
All goods except jute blankets and sacks and bags of jute used for
the packing of goods 6
Condition
No.
Conditions
(1) (2)
1
If made from textile yarns on which the appropriate duty of excise leviable under the First Schedule or the Second
Schedule to the said Central Excise Tariff Act read with any notification for the time being in force or the additional
duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid and
no credit of the duty paid on inputs or capital goods has been taken under rule 3 or rule 11 of the CENVAT Credit
Rules, 2002.
2
If made from textile yarns on which the appropriate duty of excise leviable under the First Schedule or the Second
Schedule to the said Central Excise Tariff Act read with any notification for the time being in force or the additional
duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid.
3
If made from textile fabrics, whether or not processed, on which the appropriate duty of excise leviable under the
First Schedule to the said Central Excise Tariff Act, read with any notification for the time being in force or the
additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been
paid.
4
If made from knitted or crocheted textile fabrics, whether or not processed, on which the appropriate duty of excise
leviable under the First Schedule to the said Central Excise Tariff Act and the Additional Duties of Excise (Goods
of Special Importance) Act, read with any notification for the time being in force or the additional duty of customs
leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid and no credit of the
duty paid on inputs or capital goods has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
5
If made from knitted or crocheted textile fabrics, whether or not processed, on which the appropriate duty of excise
leviable under the First Schedule to the said Central Excise Tariff Act and the Additional Duties of Excise (Goods
of Special Importance) Act, read with any notification for the time being in force or the additional duty of customs
leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid.
6
If made from woven or knitted or crocheted textile fabrics, whether or not processed, on which the appropriate duty
of excise leviable under the First Schedule to the said Central Excise Tariff Act and the Additional Duties of Excise
(Goods of Special Importance) Act, read with any notification for the time being in force or the additional duty of
customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid.
T.R. Rustagi
Joint Secretary to the Government of India
F. No. 334/1/2002 -TRU
(Notification No.15/2002-Central Excise, dated 1-3-2002, as amended by Corrigendum No. 334/1/2002-TRU (Pt.I), dated
13-3-2002)
