Permission under Rule 56-B for carrying certain processes on fabrics - Regarding - Central Excise - 6/89

Permission under Rule 56-B for carrying certain processes on fabrics - Regarding Circular No. 6/89 Dated 19-1-1989 [From F. No. 212/17/88-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Permission under Rule 56-B for carrying certain processes on fabrics - Regarding Doubts have been raised by some Collectors as to whether dutiable fabrics can be cleared under Rule 56B without payment of duty for undertaking processes like, bleaching, dyeing, printing, shrink-proofing, stentering, heat-setting etc. and also for processes like packing, stamping, inspecting, checking, folding, mending etc. 2. The matter has been examined by the Board. Processes like bleaching, dyeing, printing, shrink-proofing etc. being processes of manufacture, permission under rule 56B for undertaking the same can not be permitted as that would amount to grant of exemption from duty which can be done only under a notification issued under section 5A of the Central Excises and Salt Act, 1944. 3. As regards other processes like packing, stamping, inspecting, checking etc. which do not amount to manufacture in relation to fabrics, facility under rule 56B can be extended.