In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act. 1962 (52 of 1962). and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue). No. 14/2005-Customs, dated the 1t March. 2005, which was published in the Gazette of India. Extraordinary vide number G.S.R. 112 (E). dated the 1st March. 2005, the Central Government. on being satisfied that it is necessary in the public interest so to do. hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Chapter. heading. sub-heading or tariff item of the First Schedule to the Customs Tariff Act. 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table. when imported into India. from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the aforesaid Table. namely:-
Table
(a) 3-thread or 4-thread twill including cross-twill of polyester staple fibres; and
(b) other woven fabrics of polyester staple fibres
Explanation.- For the purposes of this notification, -
(1) "Upholstery fabrics" means material used on furniture or used to cover walls, as curtains or wall hangings and includes fabric coverings and treatments in automobiles, airplanes or railroad passenger cars.
(2) The rate specified in column (4) of the Table above is ad valorem rate unless otherwise specified therein.
(S. Bajaj)
Under Secretary to the Government of India
Amended by Notification No. 138/06-Cus., dt. 30.12.2006 and 35/2007 Cus. 1/3/2007, No. 81/2017 - Dated 27-10-2017