New Delhi, dated the 1

st
March, 2000
11 Phalguna, 1921 (Saka)
Notification
No. 17/2000-Central Excise, dated 1-3-2000, as amended by Notification No. 30/2000-CE, dated 31-
3-2000.
In exercise o the !owers conerred "# su"$section (1) o section % & o the 'entral (xcise &ct, 19))
(1 to 19))), read with su"$section (*) o section * o the &dditional Duties o (xcise (+oods o S!ecial
I,!ortance) &ct, 19%- (%. o 19%-), the 'entral +o/ern,ent "eing satisied that it is necessar# in the
!u"lic interest so to do, here"# exe,!ts excisa"le goods o the descri!tion s!eciied in colu,n (*) o the
0a"le "elow and alling within the 'ha!ter, heading No1 or su"$heading No1 o the 2irst Schedule to the
'entral (xcise 0ari &ct, 19.% (% o 19.3), s!eciied in the corres!onding entr# in colu,n (2) o the said
0a"le, ro, so ,uch o the aggregate o $

(a) the dut# o excise s!eciied in the 2irst Schedule to the said 'entral (xcise 0ari &ct4 and
(") the dut# o excise s!eciied in the 2irst Schedule to the said &dditional Duties o (xcise (+oods o
S!ecial I,!ortance) &ct,
(hereinater reered to as the 5aggregate dut#5) as is in excess o an a,ount calculated at the rate o
sixteen !er cent1
ad /alore,6
Pro/ided that nothing contained in this notiication shall a!!l# to an inde!endent !rocessor who is
engaged !ri,aril# in the !rocessing o wo/en a"rics o cotton or wo/en a"rics o ,an$,ade i"rics in a
actor# and who has the acilit# in that actor# (including !lant and e7ui!,ent) or carr#ing out heat$setting
or dr#ing with the aid o !ower or stea, in a hot$air stenter, and who has no !ro!rietar# interest in an#
actor# !ri,aril# and su"stantiall# engaged in the s!inning o #arn or wea/ing o a"rics, on or ater 10th
Dece,"er, 199., o!erating under an# sche,e o le/# and collection o excise dut# notiied under section
*& o the 'entral (xcise &ct, 19)) (1 o 19))) exce!t in res!ect o a"rics ,anuactured or !roduced !rior
to the 13th da# o Dece,"er, 199. and cleared on or ater that date1
21 0he exe,!tion contained in this notiication shall a!!l# onl# su"8ect to the ollowing conditions,
na,el#6$
(i) 0he aggregate dut# o Sixteen !er cent1 ad /alore, le/ia"le on the excisa"le goods s!eciied in the
0a"le "elow shall "e a!!ortioned e7uall# "etween the dut# le/ia"le under the said 'entral excise &ct and
the said &dditional Duties o (xcise (+oods o S!ecial I,!ortance) &ct1
(ii) 0he credit o the declared dut# allowa"le as a !ro!ortion o the dut# o excise le/ia"le under the
'entral (xcise &ct, in ter,s o the notiication o the +o/ern,ent o India in the Ministr# o inance
(De!art,ent o 9e/enue), No1 2.:2000$'entral (xcise (N101), dated the *1st March, 2000, as a,ended,
shall "e allowed onl# on such !ortion o the aggregate dut# as is a!!ortioned towards the dut# o excise
le/ia"le under the 'entral (xcise &ct1
TA!E

S1
No1
(1)
'ha!ter or heading
No1 or su"$heading
No1
(2)
Descri!tion

(*)
11
%210- (exce!t
%20-110),
%210. (exce!t
%20.110) or
%2109 (exce!t
%209110)
'otton a"rics, su"8ected to an# !rocess with the aid o !ower or stea,1
21
%210-, %210. or
%2109
'otton a"rics wo/en on handloo,s and !rocessed with the aid o !ower or
stea, "# an inde!endent !rocessor a!!ro/ed in this "ehal "# the +o/ern,ent
o India on the reco,,endation o the De/elo!,ent 'o,,issioner or
;andloo,s1
*1
%)103 (exce!t
%)03110) or
%)10- (exce!t
%)0-110)
&ll goods
)1
%%111 (exce!t
%%11110),
%%112 (exce!t
%%12110),
%%11* (exce!t
%%1*110) or
%%11) (exce!t
%%1)110)
&ll goods
%1
%.01122, %.011*2,
%.02122 or
%.021*2
&ll goods
31 %.021%1 or %.021%2 0uted textile a"rics o cotton (not containing an# other textile ,aterial)
-1 %.10* &ll goods
.1 %.0)111 or %.0)112 lace
91 %9101 &ll goods
101
3001112, 3001122,
3001192,
30021*0, 30021)*
or 300219*
&ll goods
(x!lanation 6 $ 2or the !ur!oses o the exe,!tion under S1No1 21$
(i) the ex!ression < inde!endent !rocessor< ,eans a ,anuacturer, who is engaged exclusi/el# in the
!rocessing o a"rics with the aid o !ower and who has no !ro!rietar# interest in an# actor# engaged in
the s!inning o #arn o cotton or wea/ing o cotton a"rics4 and
(ii) the /alue o the a"rics shall "e e7ual to )0= o the /alue deter,ined under section ) o the 'entral
(xcise &ct, 19)) ( 1 to 19)))1



(01919>S0&+I)
?oint Secretar# to the +o/ern,ent o India
".No. 33#/1/2000-T$%
'1(10ari 'ha!ter %9
'1(10ari 'ha!ter 30