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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.
March, 04th 2013
[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
                                  New Delhi, the 1st March, 2013
                                   No. 8 /2013-Central Excise
        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.
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