NOTES
1. In this Schedule "Chapter" and "heading" mean a Chapter or heading in the Schedule to the Central Excise Tariff Act, 1985.
2. The rules for the interpretation of the Schedule to the Central Excise Tariff Act, 1985, and the Section and Chapter Notes of the
said Schedule shall apply for the purposes of classification of goods specified in this Schedule.
Sl. No. Description of goods
(1) (2)
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 goods falling within Chapter 54.
5. Man-made staple fibres, that is to say, all goods falling within Chapter 55.
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.
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PROVISIONAL COLLECTION OFTAXES ACT, 1931 (16 of 1931)
28th September, 1931
An Act to amend the law providing for the immediate effect for a limited period of provisions in Bills relating to the imposition or
increase of duties of customs or excise.
WHEREAS it is expedient to amend the law providing for the immediate effect for a limited period of provisions in Bills relating to
the imposition or increase of duties of customs or excise, it is hereby enacted as follows:-
1. Short title. — This Act may be called the Provisional Collection of Taxes Act, 1931.
2. Definition. — In this Act, a "declared provision" means a provision in a Bill in respect of which a declaration has been made
under section 3.
3. Power to make declarations under this Act. — Where a Bill to be introduced in Parliament on behalf of Government
provides for the imposition or increase of duty of customs or excise, the Central Government may cause to be inserted in the Bill
a declaration that it is expedient in the public interest that any provision of the Bill relating to such imposition or increase shall
have immediate effect under this Act.
4. Effect of declarations under this Act, and duration thereof.— (1) A declared provision shall have the force of law
immediately on the expiry of the day on which the Bill containing it is introduced.
(2) A declared provision shall cease to have the force of law under the provisions of this Act -
(a) when it comes into operation as an enactment, with or without amendment, or
(b) when the Central Government, in pursuance of a motion passed by Parliament, directs, by notification in the Official Gazette,
that it shall cease to have the force of law, or
(c) if it has not already ceased to have the force of law under clause (a) or clause (b), then on the expiry of seventy-fifth day after
the day on which the Bill containing it was introduced.
5. Certain refunds to be made when declarations cease to have effect. - (1) Where a declared provision comes into
operation as an enactment in an amended form before the expiry of the seventy-fifth day after the day on which the Bill containing
it was introduced, refunds shall be made of all duties collected which would not have been collected if the provision adopted in the
enactment had been the declared provision:
Provided that the rate at which refunds of any duty may be made under this sub-section shall not exceed the difference between
the rate of such duty proposed in the declared provision and the rate of such duty in force when the Bill was introduced.
(2) Where a declare provision ceases to have the force of law under clause (b) or clause (c) of sub-section (2) of section 4, refunds
shall be made of all duties collected which would not have been collected if the declaration in respect of it had not been made.
6. Repeal. — (Repealed by Act 1 of 1938, s. 2 and Sch).