EXCISE DUTY STRUCTURE FOR MAJOR ITEMS OF TEXTILE INDUSTRY |
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(%Advl.) |
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ITEMS |
2009-10 |
2010-11 |
2011-12 |
2012-13 |
2013-14 |
2014-15 |
2015-16 |
NATURAL FIBRE |
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COTTON |
NIL |
NIL |
NIL |
NIL |
NIL |
NIL |
NIL |
WOOL |
NIL |
NIL |
NIL |
NIL |
NIL |
NIL |
NIL |
FLAX |
NIL |
NIL |
NIL |
NIL |
NIL |
NIL |
NIL |
RAW MATERIAL FOR MAN-MADE FIBRE / YARN |
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DMT, PTA |
8.24/4.12 |
10 |
10 |
12 |
12 |
12 |
12.5 |
MEG | 8.24 |
10 |
10 |
12 |
12 |
12 |
12.5 |
ACRYLONITRIL |
8.24/4.12 |
10 |
10 |
12 |
12 |
12 |
12.5 |
CAPROLACTUM |
8.24 |
10 |
10 |
12 |
12 |
12 |
12.5 |
PARAXYLENE |
8.24/4.12 |
10 |
10 |
12 |
12 |
12 |
12.5 |
WOOD PULP |
NIL |
NIL |
NIL |
NIL |
NIL |
NIL |
NIL |
YARN |
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COTTON YARN |
4.12/NIL |
4 |
5 |
6 |
6 |
6 |
6* |
SPUN YARN |
8.24/*4.12 |
10 |
10 |
6 |
6 |
6 |
12.5 |
BLENDED YARN |
8.24/*4.12 |
10 |
10 |
6 |
6 |
6 |
12.5 |
WOOLEN YARN |
8.24/*4.12 |
10 |
10 |
6 |
6 |
6 |
12.5 |
FIBRE/FILAMENT | |||||||
POLYESTER STAPLE FIBRE |
8.24/4.12 |
12 |
10 |
12 |
12 |
12 |
12.5 |
ACRYLIC STAPLE FIBRE |
8.24/4.12 |
10 |
10 |
12 |
12 |
12 |
12.5 |
VISCOSE STAPLE FIBRE |
8.24/4.12 |
10 |
10 |
12 |
12 |
12 |
12.5 |
POLYESTER FILAMENT YARN |
8.24/4.12 |
10 |
10 |
12 |
12 |
12 |
12.5 |
VISCOSE FILAMENT YARN |
8.24/4.12 |
10 |
10 |
12 |
12 |
12 |
12.5 |
NYLON FILAMENT YARN |
8.24/4.12 |
10 |
10 |
12 |
12 |
12 |
12.5 |
FABRIC |
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COTTON FABRICS |
4.12/NIL |
4 |
5 |
6 |
6 |
6 |
6* |
BLENDED FABRICS |
8.24/*4.12 |
10 |
10 |
12 |
12 |
12 |
12.5 |
WOOLLEN FABRICS |
8.24/*4.12 |
10 |
10 |
12 |
12 |
12 |
12.5 |
Textile Machinery |
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1) Machinery under General category |
8.24 |
10 |
10 |
12 |
12 |
12 |
12.5 |
2) Specified textile machinery list 2 - 40 machinery (Formerly List 6) |
4.12 |
4 |
5 |
6 |
6 |
6 |
6 |
list 3 - 16 machinery (Formerly List 7) |
Nil |
Nil |
Nil |
Nil |
Nil |
Nil |
Nil |
3) Automatic Shuttle looms |
Nil |
Nil |
5 |
6 |
6 |
6 |
6 |
Note
i) $ In Interim Budget 2009-10, general rate of CENVAT is reduced from 10% to 8%, as a result CENVAT on Textile Machinery in general is reduced from 10% to 8%. ii) In Budget 2010-11, general rate of excise duty has been increased from 8% to 10%, barring few exceptions. iii) In Budget 2011-12, the lower rate of central excise duty enhanced from 4% to 5%. iv) In Budget 2011-12, uniform 10% mandatory excise duty has been imposed on branded RMG & Madeups. v) In Budget 2012-13, standard rate excise duty has been increased from 10% to 12% and merit rate has been increased from 5% to 6%. vi) vii)
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Last Updated on 12.01.2016
By O/o Textile Commissioner