To prescribe 6% rate of excise duty to branded readymade garments and made ups of cotton, not containing any other textile materials

Seeks to amend notification No. 7/2012- CE, dated the 17th March, 2012, so as to prescribe 6% rate of excise duty to branded readymade garments and made ups of cotton, not containing any other textile materials

[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. 8 /2013-Central Excise

New Delhi, the 1st March, 2013

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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No 7/2012-Central Excise, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 158 (E), dated the 17th 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.

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 and similar items used for stitching, fastening, holding or adornment, of materials other than cotton. ”

[F. No. 334/3/2013-TRU]

(Akshay Joshi)

Under Secretary to the Government of India

Note. - The principal notification No.7/2012-Central Excise, dated the 17th March, 2012, was

published in the Gazette of India, Extraordinary, vide number G.S.R. 158 (E), dated the

17th March, 2012.