Description of goods

Additional rate of duty

Goods of the description mentioned below chargeable with a duty of excise under the Central Excises and Salt Act, 1944 (1 of 1944), read with any notification for the time being in force issued by the Central Government in relation to the duty so chargeable (not being a notification providing for any exemption for giving credit with respect to, or reduction of duty of excise under the said Act, or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975), already paid on the raw material used in the production or manufacture of such goods), are assessed to duty.

Fifteen per cent of the total amount of excise duty so chargeable on these goods.

1.

Silk, that is to say, all goods falling within Chapter 50.

2.

Wool, that is to say, all goods falling within Chapter 51, other than fabrics of Heading Nos. 51.10, 51.11 and 51.12.

3.

Cotton, that is to say, all goods falling within Chapter 52.

4.

Man-made filaments, that is to say, all gods falling within Chapter 54.

5.

Man-made stable fibres, that is to say, all goods falling within Chapter 5.

6.

Terry towelling and similar woven terry fabrics, falling within heading No. 58.02.

7.

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of Heading No. 60.02.

8.

Knitted or crocheted fabrics, that is to say, all goods falling within Chapter 60.

9.

Metallised yarn, falling within heading No. 56.05.

10.

Embroidery in the piece, in strips or in motifs, falling within heading No. 58.05.