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(3) & () i T T, T ST T STHCEAT TR AE T e, w7 et e wieteT fEAr 3w vt e S e e w % #YT IR T TN AU QU Sf ST A o S 3e TRFERTE VAT v Visra! R Fenieget 2w Sweiae) s Fvam STe W @ S F (%) = S SR SR e 97 weeEr gt S aEer smea qUH T I Hfava Hee SEH W T () T e s I oI B TR T g ARAEER J A, o, &, wirdEm, WRETE 30 RiTE % TERTY VA TS WO W6 AR-E, AR ¢, 20%3/9E &, T 2] FINANCE DEPARTMENT Mantralaya, Madam Cama Road, Hutatma Rajguru Chowk, Mumbai 400 032, dated the 27 th August 2012 NOTIFICATION ManARASHTRA VALUE Appep Tax Acr, 2002, No. VAT 1512/ CR-91(3) Taxation 1.—In exercise of the powers conferred by sub-entry (@) of entry 101 of SCHEDULE ‘C’ appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby, with effect from the 1st September 2012, specifies the following goods, more particularly described in the SCHEDULE appended hereto, to be varieties of fabrics, for the purposes of the said sub-entry, namely .—
SCHEDULE Varieties of furnishing fabrics covered, from time to time, under the headings, sub-headings or tariff items, as the case may be, of the Central Excise Tariff Act, 1985 (5 of 1986) . — Sr. Heading Sub Tariff Name of the Commodity No. No. Heading Ttem No. No. 1) 2) 3) 4 5 'WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGIT OF COTTON, WEIGHING NOT MORE THAN 200 g/m? Dyed : Plain weave, weighing not more than 100 g/m?® 1 5208 3140 Casement 2 5208 31 50 Cambrics (including madapollam and jaconet) 3 5208 31 60 Mull (including limbric and willaya) TN VEA {0 AR W07 IR-1, ST ¢, 308/WIF &, T RIF 3o oY) @) @) 4) 3B) 4 5208 31 8¢ Voils (excluding leno fabrics) 5 5208 31 90 Other Plain weave, weighing more than 100 g/m? 6 5208 3240 Casement 7 5208 32 50 Bed ticking, domestic 8 5208 3260 Cambrics (including madapollam and Jjaconet), long cloth (including calico) and voils (excluding leno fabrics) 9 52083280 Furnishing fabrics (excluding pile and chenille fabrics) 10 52083290 Other 1 3thread or 4 thread twill, including cross twill: 12 520833 90 Other 13 Other fabrics: pEs 52083990 Other Ofyarn of different colours: Plain weave, weighing not more than 100 g/m? 15 5208 41 40 Bed ticking, domestic 16 5208 41 50 Furnishing fabries (excluding pile and chenille fabrics) 17 52084190 Other Plain weave, weighing more than 100 g/m’ 18 5208 42 40 Casement 19 5208 42 50 Bed ticking, domestic W AR-E— 1R ¢ WERTE, JOEA TR SHATIROT W -9, AT 3¢, R083/WIK &, Wi {33 (o8] [€Y] &) 20 5208 42 60 Furnishing fabrics, other than pile and chenille fabric 21 520842 90 Other 3 thread or 4 thread twill, including cross twill: 22 5208 43 30 Bed ticking, damask 23 5208 4390 Other Other fabrics: 24 52084990 Other Printed: Plain weave, weighing not more than 100 g/m?® 25 52085140 Casement 26 52085150 Cambrics(including madapollam and Jjaconet) 27 5208 5160 Mull (including limbric and willaya) 28 5208 5180 Voils (excluding leno fabrics) 29 5208 5190 Other Plain weave, weighing more than 100 g/m? 30 5208 5240 Casement 31 5208 52 50 Cambrics (including madapollam and jaconet) 32 52085260 Mull (including limbric and willaya) 33 5208 52 80 Voils (excluding leno fabrics) 34 52085290 Other 35 5208 59 90 Other fabrics: Other WENTE, I AT STAIHOT 9T WE-A, AW 3¢, 08/WE B, WhRIY o] 2 3) @) (3) 36 37 38 39 40 41 42 45 46 5209 31 40 5209 31 50 5209 31 60 5209 31 90 5209 32 20 5209 32 90 5209 39 90 5209 41 40 5209 41 50 5209 41 60 5209 41 90 ‘WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 g/m* Dyed: Plain weave: Furnishing fabrics (excluding pile and chenille fabrics) Seersucker Bedticking, domestic (other than hand dyed) Other 3 thread or 4 thread twill, including cross twill : Furnishing fabrics (excluding pile and chenille fabries) Other Other fabrics: Other Of yarns of different colours: Plain weave: Furnishing fabrics (excluding pile and chenille fabrics) Seersucker Bed ticking, domestic (other than hand dyed) Other AT AR-A—RR-F 30 TR A TATH AT WFT -4, ST 3¢, R0/ WG &, T RIE (s8] “) ) Other fabrics of 3 thread or 4 thread twill, including cross twill : 47 5209 43 30 Furnishing fabrics (excluding pile and chenille fabrics) 48 5209 43 90 Other Other fabrics: 49 5209 49 90 Other Printed: Plainweave: 50 52095140 Furnishing fabrics (excluding pile and chenille fabrics) 51 52095150 Seersucker 52 5209 51 60 Bed ticking, domestic 53 52095190 Other 3thread or 4 thread twill, inchuding crosstwill: 54 5209 52 20 Furnishing fabrics (excluding pile and chenille fabrics) 55 52095290 Other Other fabrics: 56 5209 5980 Other WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN MADE FIBRES, WEIGHING NOT MORE THAN 200 g/m? Dyed: Plainweave: TRERTS A YA STETROT W W-H, AOWE 3¢, 00/ HE &, WH R¥Y R o] 2) 3) 4} (5) 57 52103130 Furnishing fabrics (excluding pile and chenille fabrics) 58 52103160 Voils 59 5210 3190 Other 3 thread or 4 thread twill, including cross twill : 60 5210 3230 Bedticking, damask 61 52103239 Other Other fabrics: 62 5210 39 90 Other Of yarns of different colours: Plainweave: 83 52104170 Voils 64 5210 4190 Other Other fabrics: 66 52104990 Other Printed: Plainweave: 66 52105120 Casement 67 5210 5150 Voils 68 52105190 Other Other fabrics: 69 521059 90 Other ‘WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN R WERT VIR TR STETER HET GW-d, AL ¢, 20R3/4E &, W %38 1) (2) @) 4} ) 70 71 72 73 4 75 76 ki 5211 31 90 521132 90 5211 39 90 52114190 5211 43 90 521149 90 521151 20 521151 90 MADE FIBRES, WEIGHING MORE THAN 200 g/m* Dyed: Plainweave: Other 3 thread or 4 thread twill, including cross twill : Other Other fabrics: Other Of yarns of different colours: Plainweave: Other Other fabrics of 3 thread or 4 thread twill, including cross twill : Other Other fabrics: Other Printed: Plain weave: Furnishing fabrics (excluding pite and chenille fabrics) Other 3 thread or 4 thread twill, including crosstwill: R WEWTE WA TSI AR AT SI-A, ST 3¢, 0%/ WIE %, W 1R Q) (2) @) ) ) 70 71 72 3 4 75 6 77 521131 90 5211 32 90 5211 39 90 5211 41 90 521143 90 5211 49 90 52115120 52115190 MADE FIBRES, WEIGHING MORE THAN 200 g/m* Dyed: Plain weave: Other 3 thread or 4 thread twill, including crosstwill: Other Other fabrics: Other Ofyarns of different colours: Plain weave: Other Other fabrics of 3 thread or 4 thread twill, including cross twill : Other Other fabrics: Other Furnishing fabrics (excluding pile and chenille fabrics) Other 3thread or4 thread twill, including crosstwill: TETTS VA TT08 STETERTT W07 SR-8, SR R¢, RWIR/WIET &, Wk R8I¥ 33 (&Y (2) @) ) [6)] 78 52115290 Other Otherfabrics: kil 52115990 Other OTHER WOVEN FABRICS OF COTTON Weighing not more than 200 g/m 80 52121300 Dyed 81 5212 14 00 Of yarns of different colours 82 52121500 Printed Weighing more than 200 g/m 83 52122300 Dyed 84 5212 24 00 Of yarns of different colours 85 52122500 Printed WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5405 86 5408 10 00 Woven fabrics obtained from high tenacity yarn of viscose rayon Other woven fabrics, containing 85% ormore by weight of artificial filament or strip or the like : Dyed: Fabricsofrayon: 87 5408 22 11 Rayon crepe fabrics 88 5408 22 12 Rayonjacquards 89 5408 22 13 Rayon brocades 90 5408 22 14 Rayon georgette AT AR-T— A3 ¢ TERTE MEA TATH FAUROT HFT AW-H, HARE ¢, R0L/WF &, T 3% (1 (2) 3) @) (5) 91 5408 22 15 Rayon tafetta 92 5408 22 18 Other 93 5408 22 20 Fabrics of continuous filament, other thanrayon 94 54082290 Other 95 5408 23 00 Of yarns of different colours Printed: Ofrayon: 98 5408 24 11 Rayon crepe fabrics 97 5408 24 12 Rayoenjacquards 98 540824 13 Rayon brocades 99 5408 24 14 Rayon georgette 100 540824 15 Rayontafetta 101 54082419 Other 102 5408 24 90 Other Other woven fabrics: Dyed: Fabricsofrayon : 103 54083211 Rayon brocades 104 5408 32 12 Rayon georgette 105 5408 3213 Rayon tafetta 106 54083219 Other 107 5408 3290 Other 108 5408 33 00 Ofyarnsof different colours WERTE YA AT AAEROT AT WE-F, AW ¢, R0LR/WE B, WH RI¥ W 1) (2) 3) @) (5) 109 110 m 112 113 114 115 116 17 5512 118 5801 19 120 121 5408 34 11 5408 34 12 5108 34 13 5408 34 14 5408 34 15 5408 34 19 5408 34 20 5408 34 90 6001 10 10 6001 10 20 6001 21 00 Printed: Fabricofrayon: Rayon crepe fabrics Rayon jacquards Rayon brocades Rayon georgette Rayon tafetta Other Fabrics of continuous filament, other than rayon Other WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES Containing 85% or more by weight of polyester staple fibres : WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER THAN FABRICS OF HEADING 5802 OR 5806 PILEFABRICS, INCLUDING “LONG PILE” FABRICS AND TERRY FABRICS, KNITTED OR CROCHETED “Long pile” fabrics : Of cotton Of manmade fibres Looped pilefabrics : Of cotton W AE-E—tia-e A % HEWTZ IR TG AWTAR ST AW-H, ST 3¢, 08/ WIE &, T 0336 (6] @) 3) 4) 6] 122 60012200 Ofmanmade fibres 123 600129 00 Ofother textile materials Other; 124 60019100 Of cotton 125 60019200 Ofmanmade fibres Note.—(1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this notification.
(2) Where any commaodities are described against any heading or, as the case may be, sub-heading and the aforesaid description is different in any manner from the corresponding description in the Central Excise "Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff Act, 1985 will not be covered by the scope of this notification.
(3) Subject to Note (2), for the purpose of any entry contained in this notification, where the deseription against any heading or, as the case may be, sub-heading matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification.
(4) Where the description against any heading or sub-heading is shown as "other”, then in that the interpretation as provided in Note (2) shall apply. By order and in the name of the Governor of Maharashtra, O. C. BHANGDIYA, Deputy Secretary to Government.