 i'iw n  _ , li85 the additional duties of excise (goods 0" spical importance) amendment bill, 1985 a billfurthe rto a:mend the additional duties of e:x:cilse (goods of special importance) act, 1967 , be it enacted by parliament in the thirty-sixth year of the republic of india as follows:-1 (1) thi!: act may be called the additional duties of excise (goods short of special importance) amendment act, 1985 title and 5 (2) it shall come into force on such date as the central government mencemay, by notiflcation in the official gazette, appoint meat 58 of 1'57 amenclmentot section 2 z in the additional duties ('1 excise (goods of special importance) act, 1957 (hereinafter referred to as the principal act), in section 2 clause (c) shall be omitted 10 3 in section 3 of the pdncipal act, in sub-section (1),-amendmentof section, 3 (a, for the words "iri respect of the following goods, namely, sugar, tobacco, ('otton fabrics, silk fabrics, man-made fabrics and woollen fabries", the words, brackets and figure "in respect of the goods described in column (3) of the first schedule" shall be substituted; (b) for the words "specified in the first schedule to this act'i, the words, brackets and figure "specified in column (4) of the aid schedule" shall be substitu,ted substitutlonof 4 in the principal act, for the first schedule, the following schedule shall be substituted, namely:-5 dew schedule for the first scheclule  "the first schedule ~   [see section 3 (1)] ncm:s1 in this schedule ,"heading", "sub-heading" and: "chapter" mean respectively a heading, sub-heading and chapter in the schedule to the 10 central excise tarift act, 1985 _____  _ _ --""4iiwi!!' | description of goods    ||-------------------------|| duty                    || sub-                    || heading                 || no-·                   || (2)                     |2 the rules for the interpretation of the schedule to the central excise tariff act, 1985, the section and chapter notes and the general explanatory notes of the said schedule shall, so far as may be, apply to the interpretation of this schedule 15 --- ----__---- ----------------_----_  _----heading no ---(i) 20 1701 170120 --~handsarisugar nil - cane sugar, other than khandsari sugar: 25 17°1-31 - -required by the central govern  - rs21 per-quirrtal ment to be sold under clause (f) of sub-section (2) of section 3 of the essential commodities act 1955(10 of 1955) 17°1-39 - -other ri 26 per quintal 1702 1702 it - -palmyra sugar nil go 2401 24°100 unmanufactured tobacco; nil tobacco refuse 2402 cigars and cheroots of tobacco 11402 jo -not bearing a brand name nil 35 ,·-bearing a brand name and of which ,the value per thousand: 2402·~1 - -does not exceed rupecsfive; nil 240222 - -excecdsrupees five but does not exceed rupees fifteen; 12·5% 24oa 23 - -exceeds rupees ru'tecn 2s'ro | description       | of      | goods       ||-------------------|---------|-------------|| rate              | of      | additiona ) || duty              |         |             || heading           |       |             || sub-              |         |             || noheading        |         |             || no               |         |             || -----__--------- |         |             || (i)               |         |             || (3)               |         |             || 5                 |         |             || cigareites        | and     | cigaril-    || los               |         |             || of                |         |             || ,tobacco          |         |             || -cigarettes:      |         |             || 2",03·            | ii      | - -         || of                | tobacco |             || ri 260           |         |             || per               |         |             || thousand,         |         |             || or                |         |             || 175%              |         |             || plus              |         |             || 10                |         |             || -cigarillos       | :       |             || 240321           | - -     |             || oftob~,           |         |             || rs               |         |             || 12/-              |         |             || per               |         |             || thowl8l1d,        |         |             || v{hicheveris      |         |             || higher            |         |             | other manufactured tobacco15 -smoking mixtures of tobacco for pipes and cigarettes: 24d4-· ii - - 'gudaku' bearing a brand n~ 5% 2+04· 12 - - 'gudaku' not bearing a brand name nil 2404· 19 - - other 75% 20 - hookah tobacoo : 24042 1 - - beating a brand name 5% ni1 240429 - - other -biris of tobacco : rs 2-'- per thousand - - inthc dladufactui'e ohmich any -proocuhu been condumed with the aid of machines operated mth or ~thout the aid of pov{er go paise per thousand 2404 32 - - other 30 -chewing tobacco iltcluding prep8r'aticnll comm:oniy known as 'khara masala', ~kimam', 'dokta' 'zarda', 'sukha' and 'surti' : 35 240441 - - bearing a brand name and of which the value per one kilogram does not exceed rupees ten 240442 - - bearing a brand name but of \vbich the value per one 'kilogram eceeds rupecstcn nil 2404·49 - - other htmdidg sub-no beading description of goods rate of additional duty no (i) (s)' -snuff of tobacco: 5 2404'51 - -of which the value per one kilog-63 paise per kiloram does not exceed rupees ten gram 2404· 52 - -of which the value per one kilog-rs 1 - 50 per kilog· ram exceeds rupees tcn ram in 50 •03 500s'00 woven fabrics of silk or of silk waste ·nil 51 06 nil 5106eo woven fabrics of wool not subjected to any process woven fabrics of wool subjected to the process of milling, raising, blo-wing; tentering, dyeing oil any other process or any two or more of these processes j107·10 -woven fabrics, the following, na-nil mely: ca)" hair belting (b) shoddy blanketl and blankets from indigenous wool (c)" or width not cxceeding 15 ems -fabrics woven on handlooms: nil so 5i 07·!z1 - -fabrics certified as 'khadi' by the khadi and village industries com:' missior 510722 - -processed without theaidofpowcr nil or iteam nil 35 - ·processed with the aid' ofpower by a factbry owned by a registered handloom co-operative society or any organi'iation set up or approved by government for the purpose of development of handlooms '% - -processed by an independent processor approved in tbj" behalf by the government of india on the recommendation of the development commissioner for han~ooms 45 -fabrics woven by a factory, other than a composite mill and proa-aled by an independent proceuor z ci ; |                                  | heading                | sub-         ||----------------------------------|------------------------|--------------|| description                      | of                     | goods        || rate                             |                        |              || of                               |                        |              || ahithnl                          |                        |              || duty                             |                        |              || no,                              | heading                |              || no,                              |                        |              || (i)                              |                        |              || _---------__---                | -----                  |              || (ii)                             |                        |              || 5                                |                        |              || 5107'31 -                        |                        |              || -melton~cloth                    |                        |              || (made                            | of                     | shoddy       || yam)',                           |                        |              || nil                              |                        |              || 5107' 32 -                       |                        |              || -made                            | ot shoddy              | yam,         || 2%                               |                        |              || ex~                             |                        |              || rupees twenty-five               |                        |              || pc'-                             |                        |              || square metre                     |                        |              || 10                               |                        |              || 5                                |                        |              || 10                               |                        |              || 7'                               | 39                     | -            || -other                           |                        |              || -fabrics woven                   | by a factory,          |              || other than a composite mill, and |                        |              || processed by a composite         |                        |              || mill:                            |                        |              || 5107'41 - -melton cloth (made    | ohhoddy                | yam)         || 5%                               |                        |              || 5107'42                          | -                      |              || -made                            | of                     | shoddy       || value                            |                        |              || not exceeding rupees twenty-five |                        |              || per square metre                 |                        |              || 5107' 49 -                       |                        |              || -other                           |                        |              || 4%                               |                        |              || -other fabrics:                  |                        |              || 51°7'91 -                        |                        |              || -melton cloth (made              | of                     | shoddy yam)  || 5%                               |                        |              || 5%                               |                        |              || - -made                          | of                     | shoddy yarn, || exceeding                        | rupees twenty-five per |              || square metre                     |                        |              || 5%                               |                        |              || nil                              |                        |              || -                                |                        |              || -other                           |                        |              || coiton                           | fabrlcs,--             |              || 5                                |                        |              || 1                                |                        |              || °7'99                            |                        |              || 5                                |                        |              || 20                               |                        |              || 5'00                             |                        |              || (a)                              |                        |              || woven, and                       |                        |              || (b)                              |                        |              || not                              | subjecl'ed             | to           || tt                               |                        |              || any                              | process                |              || 5                                |                        |              || 11                               |                        |              || '06                              |                        |              || coiton                           | fabrics (exclud-       |              || ing                              | fabrics covered        | un-          || der                              | heading nos           |              || 52'09,                           |                        |              || 52'                              |                        |              || 10                               |                        |              || and                              |                        |              || 52'11)-                          |                        |              || (a)                              |                        |              || woven                            | on                     | looms        || other                            | than hand-             |              || looms,anp                        |                        |              || 35                               |                        |              || 45                               |                        |              || (b)                              |                        |              || subjected                        |                        |              || to                               |                        |              || the                              | pro-                   |              || cess                             |                        |              || of                               | bleaching,             |              || mercerising, dyeing             |                        |              || printing,                        | water                  |              || proofing,                        |                        |              || shrink                           |                        |              || proofing,                        | organdn:               |              || processing                       | or                     | any          || other                            | process                | or           || any                              |                        |              || two                              | or                     | more         || these                            | processes              |              || with                             | the                    |              || aid -                            | of                     |              || power :                         | or                     | steam       || '1                               | f                      |              || ---                              |                        |              ||                                  |                        |              || '-                              |                        |              || ----------'-                     |                        |              |heading sub-description of goods rate of additiolmj duty no : headidg no 5s106· 10 -controlled fabrica 5206 20 -8pccuaed drill nil 5 fifty per cent of the duty leviable under 8ub-heading nos 5s106' 31 to 5206' 39 and 5s106' go 10 as tbecuc may be of this schedule depending upon the average count of yarn in the fabric 15 and the value per square metre of the fabric of yam is leu than 51 : 5206 31 - -of value not exceeding rupees five  per aqu8i'c metre 5206 32 - -of value exceeding rupees five but not exceeding rupees six'per square metre 5s106' 33 -·of value exceeding rupees six but not ~ing rupeca wen per square juetre 5206' 34 -  of vahle ezccad;ng rupees ·1icwil but not exceeding rupees eight per equare metre 5206 35 - -of value exceeding rupees eight but not exceeding rupees' nine per quare meti'e ,5206· 36 - -of value excec;ding ~pees nine but not exceeding rupees ten per square metre  5s106' 37 - -ofvalueexcc;~ijjg :j'u~ ten but not ~tidiag  npec8 eleven per square metre 5206 38 - -of value' c:xcccding rupees eleven  but not exceediac rupees twelve per squre mcilre  5206' 39 - -of value exceeding rupees' twelve per "luare metre 5206 go -otber fabrics  52 07 cotton far·ios (exclud-ing fabrics co~d un-der  heaoing nos 52ag, 5210 and 521i)-(a) woven on looms othbr than hani>lqoms, and (b) subjected to the pro-cess of bleach,ng, mer-cerlsing, dyemjg, prin ting, water-fjwofing, shjunk·pllqofing or-gandie p-roces,slng or any'onier ?1l0cess or | descripti'ln                 | of           | goods      ||------------------------------|--------------|------------|| rate,'                       | of           |            || oaiai                        |              |            || duty,'                       |              |            || helldiag;                   |              |            || suba'                        |              |            || no                          | beading      |            || no                          |              |            || (!t)                         |              |            || 5                            |              |            || any                          | 1w0          | or         || these                        | processes,   | with-      || out                          | the          | aid        || or                           |              |            || steam                       |              |            || 10                           |              |            || 15                           |              |            || 5!to7,'                      |              |            || 10                           |              |            || -controlled                  | fabrics      |            || s!to?                        | ' !to        | -specified || nil                          |              |            || fifty                        |              |            || per                          |              |            || cent                        |              |            || of                           |              |            || the                          | duty         | leviable   || under                        | sub-heading  |            || nos                         |             | 5s106'     || to                           |              |            || 5206· 39                     | and          |            || 5s106·                       |              |            || go                           |              |            || as                           |              |            || the                         |              |            || case                         | may          |            || be,                          |              |            || of                           | this         | schedule   || depending                    |              |            || upon                         | the·         |            || average                      | count        | of         || yam                          | in           |            || the                          | fabric       |            || and                          | the          |            || value                        | per          |            || square metre                 |              |            || of                           | the          |            || fabric:                      |              |            || 5!to?' go                    |              |            || --other                      |              |            || twcnty-five                  |              |            || per                          |              |            || cent                         |              |            || of                           |              |            || the                          |              |            || dutyleviable                 |              |            || under                        |              |            || lub-headidg                  |              |            || noi                         |              |            || 51106'si                     |              |            || to                           |              |            || 5206'39                      | and          | 5206'      || as                           |              |            || the                          | case         |            || may                          |              |            || be,                          |              |            || of                           | this         | schedule   || depending                    |              |            || upon                         | the          |            || average                      | count        | of         || yam                          |              |            || in                           |              |            || the                          | fabric       |            || and                          |              |            || the                          | value        | per        || square metre                 |              |            || of                           |              |            || the                          |              |            || fabric                       |              |            || 35                           |              |            || carron                       | fabrics      | (excluding || fabrics                      |              |            || covered                      |              |            || under                        |              |            || heading                      | nos 5!tog, | 5!t1o,    || 5!t1i                       |              |            || and                          |              |            || 5!t12)-                     |              |            || (a)                          |              |            || woven                        | on           | handlooms, || and                          |              |            || 45                           |              |            || 50                           |              |            || 55                           |              |            || (b)                          |              |            || subjearno                    | to           | the        || ss                           | of           | bleaching, || cerising,                    | dyeing,      |            || print·                       |              |            || lng,                         | proofing,    | shrink·    || proofing,                    | organdie     |            || processing                   | or           | any        || other                       |              |            || pl«>oess                     |              |            || or                           | any          |            || two                          | or           | more       || processes                   |              |            || -processed                   | without      | the        || or                           |              |            || iteam:                       |              |            || 5s1os·                       |              |            || ii                           | -            |            || -controlled                  |              |            || fabrics                      |              |            || 51108'                       | 19 -         | -other     || nil                          |              |            || twentyfive                 |              |            || per                          |              |            || cent                         |              |            || of                           | the          | duty       || under                        |              |            || lub-headiog                  |              |            || noi                         |              |            || 51106'                       |              |            || 31                           |              |            || to                           |              |            || 5!t06'39                     |              |            || and                          |              |            || 5206'90                      |              |            || as                           |              |            || the                          |              |            || case                         |              |            || may                          |              |            || be                           | '            |            || ------------------           |              |            || ---------------------------~ |              |            |rate of additional duty '----------- 'hea4idg - sut, description of goods -no heading no - ------------ (i) (!:i) (3) ~---------------------------------of this schedule de-5 pending upon the average count of yarn in the fabric and the value per square metre of the 10 fabric --processed with the!aid of power or steam: nil s!:l08'!:12 - -processed by an independentipro-forty per cent of 15 cessor approved in this behalf by the duty leviable the government of india on the under sub-heading recommendation of the develop-nos 5206 31 to ment commissioner for handlooms 5!:106' 39 and 5206' go as the cue 20 may be, of this schedule depending upon the average count of yarn in the fabric and the value !:i5 per square metre of the fabric 'nil - -processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by government for the purpose of development of handlpoms duty leviable under sub-heading nos 35 5206' 3 1 to 5206• 39 , and 5206'go, 81 the case may be of this schedule depending upon the 40 average count of yarn in the fabric and the value per square metre of the fabric 45  cotton - fabrtcs,,-52 '09 (a) woven, 50 |            | ''         | (1'1)    ||------------|-------------|----------|| subjected  | to·         | the      || pro·       |             |          || oess       |             |          || of         |             |          || bleacidng, |             |          ||  ,        | mercer      | ising;   || printing,  | water-proo- |          || fing,      |             |          || shrink     |             |          || proofing,  |             |          || organdie   | processing  |          || or         |             |          || any        |             |          || other      | process     |          || or         |             |          || any        |             |          || two        | or          |          || more       |             |          || of         |             |          || these      | processes,  |          |---------------------------------| '          ||-------------|| su~         || noheading || no         || description    | of         ||----------------|------------|| foods          |            || rate·          |            || of             |            || additional     |            ||               | dj,aty     || -_             |            ||              |            || _              |            || •            |            || ---------~  |            || •           |            || -              |            || (i)            |            || (2)            |            || {3}            |            || (4)            |            || ---            |            ||              |            || __             |            ||               |            || -----------    |            || (c)            | containing || ~)             |            || corron,        |            || and            |            || (ii)           |            || poly           | ster       || ple fibre      | (whenmil   || not            |            || coiita~ng      | my~        || ter            | filam      || btrt           |            || not            | any        || material),     |            || arm            |            |(d) irc wlflch nm pllopd1tpt~ bile oil fltament yarn or boni is ~re than ;forty p~ ($,  by w!igiit of the 1utal fibre oontent -not containillg polyest« filament yarn: 20 5209' j1 - of v~ue riot ~ rupees twenty five per &quare mdre 2% 5209' j2 - of value exceeding rupees twenty-2 % plus 16 paiie per five per _quare metre square metre -containing polycsn:r fllament yarn : 25 5209'2j -- or v~e not exceeding rupees 2% twenty-flve per -tuare metre 5209'22 - or value exceeding rupee tweot,-4% ibn 16 paiie per five per square metre square metre cotron fabrics,-(a) woven, (b) s~~w?m to thi pro-c of bleaching, mer-cerising, dyein~ prin-ting, watbit-oof-lng, shrinkpkooping oit<landte processing or any other process 5~ioio - orvalue not dccetdlac rupc:a tw~fyfive per square metre desaiption of goods   i ratei or adafdooal ,duty , ~a&l suti-:' no heading no -----------__---(j) ;  ----------~---~-----------521020 5211 00 52 •11 of ivalue exccediog ru~ twentyfive per square metre 0·4% plus 16 paise 5 per square metre cotton' fabrics  -, -, 4% plus 16 paise per square metre io (a> woven, (b) subjected to the pro-cess of bleaching, mer· gblusing, dyeing,print· ing water-proofing, shrink proofing or-gandie processing or any other process or any two or more of these processes, 20 (c) containing (i) cotton, and (ii) polyeseter sta· ple fibre, anp   5212•00 nil "  (d) of value exceeding rupees twenty·five per square metre  cotipnfabrics covered in heading nos 52'~, 52' 10 and 52011,-  " (a) woven on h;anplooms, and ' ,  '' 30 35 '40 (b) subjected to'the pro· cess of bleaching, mer· celusing, dyeing, prin-ting, water-proofing, -shrink·proofing, organ· die processing ,or any other process or any two or more of these processes, by a factory owned by a registered handloom co-operat· ive society or any organisation set up or approved by the government for the purpose of ,develop· ment of handlooms 5408·00 | fabrics            | of           | man-made    ||--------------------|--------------|-------------|| mbnt'             |              |             || yarn               |              |             || (including         | fa-         |             || aues               |              |             || obtained           |              |             || from ma-           |              |             || 'teilials          |              |             || of                 | heading nos |             || ,'540"06           | and          |             || '$4'07·)          |            |             || ra>                |              |             || woven,             | and          |             || , (b)              |              |             || no'[s{)bj~qreoto |              |             || any                |              |             || process            | ',,'         | ,'         |description of ~oods rate of additiona,l,  duty  1   ,:! |                              | 5                   | 5f09                       ||------------------------------|---------------------|-----------------------------|| fabrics                      | of                  | man-made fila-              || ment yarn                    |                     |                             || (including                   |                     |                             || fa-                          |                     |                             || blucs                        |                     |                             || obtained                     | from                |                             || ma-                          |                     |                             || terials                      |                     |                             || of                           |                     |                             || heading                      |                     |                             || nqs                         |                     |                             || 54'06                        | and 5407 but       |                             || exclud-                      |                     |                             || ing                          | fabrics covered un- |                             || der                          |                     |                             || heal?ing                     |                     |                             || no 54·                      |                     |                             || hz)                         |                     |                             || 10                           |                     |                             || (a)                          |                     |                             || woven                        |                     |                             || on                           | looms               | other                       || than                         |                     |                             || handlooms,                   |                     |                             || a1'1))                      |                     |                             || 20                           |                     |                             || (b)                          |                     |                             || subjected                    | to                  | the                         || cess                         |                     |                             || of                           | bleaching, dye-     |                             || ing,                         |                     |                             || printing,                    | shrink-             |                             || proofing,                    | tentering,          |                             || heat                         | setting,            |                             || cr~se­                       |                     |                             || resistant                    | processing          |                             || or any                      |                     |                             || other                        | process             |                             || or                           | any                 |                             || two                          |                     |                             || or                           |                     |                             || more                         | of'                 |                             || these                        | processes           | with                        || the                          | aid                 | of                          || steam                       |                    |                             || 540910 -                    |                     |                             || of                           | value not           |                             || ~('eedingrup~               |                     |                             || three                        |                     |                             || per                          | square              | metre'                      || 1%                           |                     |                             ||  : 540920 -                |                     |                             || of                           |                     |                             || value exceeding rupees three | but'                |                             || :f                           |                     |                             || pamci                        | per                 | square                      || not                          |                     |                             || ex~ing                       |                     |                             || rupees nine                  | per                 | metre                       || plus                         |                     |                             || 7 percent                    |                     |                             || sq~e                         | ~et~e:              |                             || of                           | the differential    |                             || ammdd                        |                     |                             || between the                  |                     |                             || value                        |                     |                             || of                           | the                 |                             || fabric                       |                     |                             || per                          |                     |                             || square metre                 |                     |                             || and                          |                     |                             || rs 3 per                    |                     |                             || square                       |                     |                             || metre                       |                     |                             || 35                           |                     |                             || 540930 -                    | of                  | value exceeding rupees nine ||                             | not exceeding       | rupees seventeen            || per square metre            |                     |                             || 40                           |                     |                             || 45                           |                     |                             || paise                        | per                 | square                      || metre                        |                     |                             || plus                         |                     |                             || 9                            |                     |                             || percent                      |                     |                             || of                           |                     |                             || the                          |                     |                             || differential                 |                     |                             || amount                       |                     |                             || between the                  |                     |                             || value                        |                     |                             || of                           |                     |                             || the fabric                   |                     |                             || per                          |                     |                             || square                       | metre               |                             || and                          |                     |                             || rs                          | 9                   |                             || pei                         |                     |                             || square metre                |                     |                             ||                             |                     |                             || '                            |                     |                             || '                           |                     |                             ||                             |                     |                             || ':"(                       |                     |                             || 54:°94° -                   | of                  | value                       || ext:eeding                   |                     |                             || rupees seventeen             |                     |                             || but                          |                     |                             || not'ekceeding                |                     |                             || rupee$ twenty per            |                     |                             || square metre                |                   |                             || ,45                          |                     |                             | -----------_,  ------_  _-_  _-  - ,--h~~, sub-~o headung description 'of goods rate of addi'donaj  duty no ----------------,---540960 - of value exceeding rupees twenty-five p~r square metre j 0% 54·jo | "'abrics            | of       | man·made    | nla-   ||---------------------|----------|-------------|--------|| ment                | yarn     |             |        || (including fa-      |          |             |        || ulcs                | obtained | from        | ma-    || terials             | of       |             |        || heading             |          |             |        || nos                |          |             |        || 54'                 | 06       | and         | 54'    || inc                 |          |             |        || f~iucs              |          |             |        || covered un-         |          |             |        || der heading no 54' |          |             |        || 12)                |          |             |        || (a)                 |          |             |        || woven               | on       | looms       |        || o'l'her             | than     |             |        || hand-               |          |             |        || looms,              |          |             |        || and                 |          |             |        || (b)                      | subjected    ||--------------------------|--------------|| to                       |              || the                      | pro·         || cess                     | of           || bleaching,               |              || !                        |              || dye-                     |              || ing, printing, shrink-   |              || proofing,                | tentbring,   || heat-seiting,            |              || crease-                  |              || resistant                | processing   || or                       |              || any                      | other        || or                       | any          || of                       | these        || without                  | the          || of                       |              || power                    | or           || nil                      |              || mloio                   | -            || procqled without         | the          || use                      |              || of                       | madli-      || nes                      |              || 54¥j20                  | -            || processed                |              || with                     | the          || use                      |              || of                       |              || machines                |              || sixty                    | per          || of                       |              || 30                       |              || the'                     | duty         || under                   |              || headna'                  | no          || 54'                      | 09           || of                       |              || this                     |              || sche-                    |              || dule                     | depending    || upon                     |              || the                      | value        || per                      |              || 35                       |              || squa,re                  | metre        || of                       |              || tlie fabric             |              || 54                      |              || j                        |              || j                        |              || fmlrics                  | of           || ment yarn (including fa- |              || brics obtained           |              || from                     | ma-          || terials                  |              || of                       | heading nos || 5406                    |              || and                      |              || 54'                      | 07           || but exclud,              |              || ing fabrics              |              || covered                  |              || un-                      |              || der                      | heading no  || 54'                      |              || 12)                     |              || (a>                      |              || woven                    | on           || and                      |              |(b) subjected to the pro-cess of bleaching, dye-ing, printing, shrink· proofing, tentering, heat-setting, crease-resistant, proci$sing or ~ other process or anytwq or more of  these processes:  | description          | of            | goods           ||----------------------|---------------|-----------------|| ~tc                  | of,,~ditiona) |                 ||                   | (juty         |              || ,                    |               |                 || h~~1                |               |                 || sub-                 |               |                 || no                  |               |                 || heading              |               |                 || no                  |               |                 || (i)                  |               |                 || 5 _                  |            | -               || __--------          |               |                 ||                    |               |                 || ----                 |               |                 || - processed          | without       | the             || steam:'              |              |                 || 54111               |               |                 || i -                  | -             |                 || proccss'xlwithout    | the           |                 || usc                  |               |                 || of                   |               |                 || machi-               |               |                 || nil                  |               |                 || nes                  |               |                 || 10                   |               |                 || 541112              | _            |                 || proccs~              |               |                 || with                 |               |                 || the                  | use           |                 || of                   |               |                 || macllin~             |               |                 || sixty                | per           | cent           || of                   |               |                 || the                  |               |                 || duty                 | leviable      | under           || heading              | no           | 5409           || depending            | upon          |                 || the                  |               |                 || value                |               |                 || per                  |               |                 || square               |               |                 || metre                |               |                 || of                   | the           | fabric         ||  - procesllfd       |               |                 || with·                |               |                 || th,,:                |               |                 || aid                  |               |                 || of                   |               |                 || )lowt"r              |               |                 || or                   |               |                 || liteam :             |               |                 || nil                  |               |                 || 20                   |               |                 || 54'                  |               |                 || 121                 | - -           |                 || processed            |               |                 || by                   |               |                 || a factory            |               |                 || owm:d                |               |                 || by                   |               |                 || a                    |               |                 || state                | government    | hand            || devdopment           |               |                 || corporation          |               |                 || or                   | an            |                 || apex handjoom        |               |                 || cooperative' society |               |                 || approvt:el,         |               |                 || in                   | (!ithcr       |                 || case,                |               |                 || in this              |               |                 || behalf               |               |                 || by                   |               |                 || government           |               |                 || of                   | india         |                 || on                   |               |                 || the                  |               |                 || recommendation       |               |                 || of                   |               |                 || the                  |               |                 || devdop-              |               |                 || raetlt               |               |                 || commilllioner        |               |                 || lot                  |               |                 || handlooms            |               |                 || 541129              | - -           |                 || other                |               |                 || duty                 | leviable      | un-             || der                  | heading       | no             || 5409                |               |                 || depending            |               |                 || upon tfle value      |               |                 || per                  |               |                 || square metre         |               |                 || of                   |               |                 || the                  | fabric       |                 || 3                    |               |                 || 0                    |               |                 || 35                   |               |                 || 45                   |               |                 || 5412                | - -           |                 || fabrics              | of            | polyester       || ment                 |               |                 || yarn                 |               |                 || ca)                  |               |                 || woven,               |               |                 || (b)                  |               |                 || suiijected           | to            | the             || cess                 | of            | bleaching, dye- || ing,                 |               |                 || printing,            | shrink-       |                 || proofing,            | tentering,    |                 || heat-setting,        | creas!':      |                 || resistant            | processing    |                 || or                   | any           | other           || or                   | any           | two             || of                   |               |                 || these                |               |                 || proces~es           |               |                 || (c)                  |               |                 || contain~            |               |                 || (i)                  |               |                 || cotrqn,              |               |                 || and                  |               |                 || (ii)                |               |                 || polyes'j'eil         |               |                 || s~a­                 |               |                 || ple fibre            | (not          | con-            || taining              | any           | other           || textile              | material);    |                 || and                  |               |                 || (d)                  | in            | wideh           || tion                 |               |                 || of                   |               |                 || polyester            | stt\-        |                 || plt                  |               |                 || fiin~e              |               |                 || and                  | yarn-         | is              || less                 | than'         | seventy         || percent             | by            | weight          || the                  | total         | fibre           || tent                |               |                 || 5411110    | - -         ||-------------|-------------|| of          |             || value not   |             || exceeding   |             || rupees      |             ||           | twenty-five || per         |             || square      |             || metre       |             || r-;'        |             |-------__----_ __  _  ~- -h~dirlg ' su111 description of goods rate of additithlaj , duty no heading no --'--" --"_-----------~-- ------- -"-----(i) (3)  --_  _ ----- _-_--,----_---------__--541220 - or value exceeding rupees twenty-10% puis rs 2 5 five per sq~re ~etrc?; per fi~are metre fabrics of man-malje stap-ple fibres', nil (a) woven, and 10 (b) not subjected to any process fabllics of man-made sta-ple fibres (excluding fa-brics covered under hea-ding nos 5511 and 5512) (a) woven on looms other than handlooms, and 20 (b) subjected to the pro-cess of bleaching, dye-ing, printing, shrink-proofing, tentering, heat setfing, crease-resistant processing or any other process or any 'iwo or more of' these processes with the aid of power or ste4:m , 550810'- of value not' ~~cdirig, '~pees three per square metre 10/0 30 3 paise per square metre plus 7 per cent 550820 - of value exceeding rupeea three but not cxcooding rupees nine per square metre, of the differential amount between the value of the fabric 35' per square metre and rs 3 per square metre 550830 - of value excceding rup~ nine but ~t exceeding l'upee!i seventeen ~ '~uare metre 45 paise per square metre plu,f 9 per cent 40 of the differential amount between the value of the fabric per square metre and rs 9 per 45 square metre 550840 - of value cmceedi"grupces leventeen· j j 7 paise per square but 'bot excceding rupees twenty per metre plus i 1 per cent  square metre  of the different amount between the value of the fab-50 ric per square metre':, ~~ rs 17 per square metre heading no sul> heading no deacription of ·goods rate bf additfanal duty ---__  _--(4) _-_-__-_ 550850 - - of value excocding rupees twenty 7'5% but not exceeding rupees twenty-five per square metre 550860 - - of value excocding rupees twenty-10% five per square metre jo 5509 fabrics of man-made sta-ple fibres (excluding fab-rics covered under head-ing nos55 11 and 5512),-20 (a) woven on looms--other than hand-looms, and (b) subjected to the pro-cess of bleaching, dye-ing, printing shrink-proofing, i tent£lung, heat-setting, crease- resistant processing or any other process or any two or more of these processes, with-out the aid of power or steam 550910 - processed without the use of nil machines 30 55°920 - processed with the usc of sixty per cent of machines  the duty leviable 35 under heading no 55 08 depending upon the value per square metre of the fabric 55 10 45 fabrics of man-made sta-ple fibres (excluding fab-rics cover ed under head-ing nos 55 ii and 5512) (a) woven on handlooms, and (b) subjected to the ·fro-cess of bleaching, dye· lng, 'printlng, shrink-proofing,' tenterlng, heat·set"inng· oilease-ltbslstant pltocessing 551011 proceaed without the wic of mach-nil· ines hcadidg sub,  dac:ription of ,oocu rate ,0{ additiooal duty ne lteading no 551012 - - proc:ctecd with the uic of: machidea sixty 'per cent of 5 the duty leviable: under heading no 5s 08 dcpenc;ling upon the value per square metre of the 10 fabric nil | 551021             | -;               ||---------------------|-------------------|| ~                   |                   || by                  | a                 || ~tory               |                   || ownecj              | by                || ~                   |                   || state               |                   || government handloom |                   || ])eve              |                   || lopmcrit            |                   || corporation         | or                || apex               |                   || handlooid           |                   || go-opcrativc        | society           || approwd,            |                   || in either           |                   || case,               |                   || in                  |                   || this                | behalf            || bygov~mcnt          |                   || of india on         |                   || tile                |                   || m-                  |                   || ~cn~tiqn            |                   || of                  | the dcvcloj)jnent || commissioner        |                   || for                 |                   || handlooms           |                   || 551029             | ••                || other               |                  || duty                | leviable under    || heading             | no               || depending           | upon              || value               | per               || metre               |                   || ofthe               |                   || fabric             |                   || ·5                  |                   || fabrics             | of                || ple                 |                   || fibres,-            |                   |(a) woven, (b) subjeared to the pro-cess of bleaching, dye-ing, printing, shrink-proofing, tentering, heat setting, crease-rfs~nt pr~g g~any~roa= of these processes, (c) containing ootro:n (not containing any other textile mate-rial) and (d) in which me pjlopor-'mon ofpolybstbr sta-pli fiske is less than sewmty pbil cent by viiigitt of total fibre oontent  - woven 'on looms other than haqd-hcaaing ,  sub- , no 'h~ng description of goods rate of  additiodai  '~uty no (1) 5 55'1''j12' •• of value exceedingrup«ft twenty·· 52% jji~ ri ii per five per square metre square metre - woven on handloolds : 10 15 5511~i - -procesied by a factory owned 'by a- -nil state government handloom ~ lopment corporation or an apex  k~oom co-o" tive -isocie approved, in eir case, in liz behalf ,by  go~~t' of ih~ on the recoinhlendation -of the -neve:  'lopment'  coinrnlssiorier 'torhalld: looms  " - : 55ij~8 - ·other fabrics of value' not exceedi!ig 2% rupeea twenty-five per-squa,re metre - 551129 - -other fabric, of value exceeding 2% plus ri 2 per rupees twenty-fi~ per square metre· square metre -20 5512 fabrics of man-made sta-ple fibres,-'  (a) woven, (b) subjected to the pro-qess of bleaghing, py~ lng, printing, shrlnk-proofing, tentering, ~t se'it~~g,c~e-' resistant" proce~slng tlr any other 'prbdltss or any two 0r  more 'qf  thesepro~esses, 35 (c) containing (i) corron, (ii) polyester staple fi-:bre, and (iii) ramie or ~ one or more of artifi cial staple fibres (not containing any other textile material), and (d) in which  the propor-tion of polyester sta· ple fibre is more than -forty:~but~ss tlian seventy: percbnt by weight of the total ' 551!ml ··of value not exceeding rupe~ phet;tty-( • s% five per square metre  ,, , "~ 58' 03 s80s '00 gauze h~ no • sub-~adinn no descriptio!' of goods rattof a~tkioal duty (i) (2) (3) (4) 58'04 5 tulles and other net juries not including woveli, knitred ott croc-h&t&d f  cs, lace in the piece, in strips or in motifs 10 -laot', in or in relation t() the manufacture of which any progeslo ~ ordinarily carrieo on with the: aid of power or steam : 5804' ii - - of c~ton 5% 5804' 12 - - orman-made textile materials 10% plusfs, 2 per 15 squarem~re 58'05 embroidery in the piece in strips ott in motifs 20 -~utactured wjth the aic! of vatic21 type automatic shuttle embroidery maehines operated with the aid of power: - 5805 '11 - - embroidery oil base fabrics of   silk of chapter 50, 5% /jlru the duty for the time being eri·  able on hase fabrirs,  if not alredy paid 5805' 12 - - embroidery on l>aic fajpricsqi wool of chapter 51 duty cor the time being leviable on bae fabri;;s, if not alrea"y paic:t 30 5805'13 - - :&pbl"( idery on base fabrics of 20%  ct· tton of chapter 52, 580514 __ embroidery on base fabrics of man-duty leviable on  made filament yarn of chapter bas-: fabria, it' not 54 0," fabrics of man-made staple already paid ~(;ii of cbaptet  ;; 35 59'01 ~ rate of additumaj , duty " headii\8:  su~~d· description of goods no  ingno   ---- ---- - ---  --- • -tyre cord fabric ofhlgh tenacltyyarnof' polyo\ 5 mides polyestefts'~ vis cose rayon 5902'10 - ofpolyamid~s rs'4 per kilogram 5902 '20 - of polyesters rs·4 perkijogram 5902 '3° - of viscose rayon ri;2 per kilogram 10 59'03 trxtlle fabrics ·implleg  nated coated cov&red or lwinated wrm plas-tics, orner than those of heading no'59'oil 15 -of bao;e fabrics of cotton : 5~3' j i -  coated or laminated with preper-nil ations or low-dtmsity polyetbylen,' 5903' 19 - - other 5% 6,, the duty for 20 the time ~ leviable on base fabries, if not already paid -of base fabric of man-mack tex· tile matrriais :  5903' 111- - coated or laminated with preparations oflow-dmsity poiyethyjej'm" nil 5g03' 29 _ other 5% pllll the duty leviable on bale fabrics if not already 30 paid rubberised 'i'extile fo\brics, other than those of heading, no 59'02 5905' 10 - of ootton 5% ·35 5905'2'0 - ofmatt-made trxtil~ materials' 5% -fabrict- covered parliauy or fully with t~ile £loeb or witly preparation olotaining textile floeb : 5g06' 11 •• on bas:- fabrics of cotton "  so/opiiu the duty m;,uthe time beiug leviable '7"' 00 biuie fabricll, if not already paid heading no sub-headingno descriptic-n of goods rate of additional duty ------ ----_ ------- -----(i) (r) (3) ----_ __ _-sg06· liz - - on ~  rabria ofman-made textile materiall 5 5% pliii the duty for the time being leviable' on bale fabrics; it not already paid knitred or crocheted furies, all sorts 10 --~in or in relation to the manufacture olr which any prool'is is «dinarrily carried on with the aid or power or steam : 6001· it, - - of cotton 5% 6001· 12 - - ofman-madt: textile n~teriajs 10°/ plus lb 2 -per sqllare metre nil 6001 go - other amendmentof second· schedule 5 in the principal act, in the second'schedule, in paragraph 4, for the 20 words' "sugar, tobacco, -cotton -fabrics, silk fabrics, woollen fabrie& and man-made fabrics", at both the places where they occur, the wol'da, brackets and figure "the goods described in column (3) otthe first schedule" shall be substituted additional excise duties m lieu of sales-tax are preseqtly being levied on sup!', tobacco, silk fabrics, woollen fabrics, cotton fabrics and manmade fabrics, as per the rates  specified in the first schedule to the additional puties of excise (goods of special importance) act, 1957 the tarift entries in this schedule are adopted from the first schedule to the central excises and' salt act, 19k 2 it is proposed to specify the central excise tariff by a separate central excise tariff act w hieh will replace the existing tariff as con-· tained in tht" first schedule to the central excises and salt act, 1944 ~e new tariff p~oposed will be more detailed and comprehensive it is therefore necessary to make the requisite consequential changes in the first schedule to the additional duties of excise (goods of specl~ importance) act 1957, so as to conform to the entries in the new central excise tariff as regards the rates of duty, by and large, the existing duty structure has ~ preserved 3 the bul aeeks to give effect to the above object the 29th november, 1985  president's recommendation under articles 117 and 274 of the constitution of india [copy of letter no 355\2185-tru (cetb), dated the 29th november, 1985 from shri vishwanath pratap singh, minister of finance to the secretary-general, lok sabha] the president, having been informed of the subject matter of the proposed bill further to amend the additional dutie~ of exciie (goods of special importance) act, 1957 recommencll under clause (1) of article 117 and article 274 of the constitution, the introduction of the above bill ~~~b   a blll fwther to amend the additional duties of excise (goods fil special impo~ce) act, 19m (shri vi9hwanbth ptbtap s4ngh, mtnibter of fi1l4nce) 