Processed textile fabrics falling under Heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13 and 55.14, manufactured or produced with the aid of a hot-air stenter by an independent processor notified as subject to duty on the basis of production capacity under Section 3A - 41/98 - Central Excise - Non Tariff

Processed textile fabrics falling under Heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13 and 55.14, manufactured or produced with the aid of a hot-air stenter by an independent processor notified as subject to duty on the basis of production capacity under Section 3A Notification No. 41/98-C.E. (N.T.) Dated 10-12-1998 In exercise of the powers conferred by sub-section (1) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government, having regard to the nature of the process of manufacture or production of processed textile fabrics falling under heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13 or 55.14 of the Schedule to Central Excise Tariff Act, 1985 (5 of 1986), manufactured or produced with the aid of a hot-air stenter (hereinafter referred to as such goods) by an independent processor, the extent of evasion of duty in regard to such goods and on being satisfied that it is necessary to safeguard the interest of revenue, hereby specifies such goods as notified goods, on which there shall be levied and collected duty of excise in accordance with the provisions of the said section 3A. (2) Nothing contained in this notification shall apply to - (a) such goods manufactured or produced prior to the 16th day of December, 1998 and cleared on or after that date ; (b) a composite mill, i.e., a manufacturer or processor, who is engaged in the processing of fabrics with the aid of power along with the spinning of yarn from fibres and weaving or knitting or crocheting of fabrics within the same factory and includes a multi-locational composite mill i.e., a public limited company which is engaged in the processing of fabrics with the aid of power along with the spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories owned by the same public limited company. (c) in respect of fabrics other than those falling under heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13 or 55.14 of the Schedule to Central Excise Tariff Act, 1985 (5 of 1986). (3) This notification shall come into effect on the 16th day of December, 1998. Explanation I. - Unless otherwise specified in any rules made under section 3A of the Central Excise Act, 1944 (1 of 1944), for the purposes of this notification the goods shall be deemed to have been manufactured or produced with the aid of a hot-air stenter, if they are cleared from a factory where a hot-air stenter is installed, irrespective of whether it is in use or is in working condition, or is otherwise. Explanation II. - For the purposes of this notification, an "independent processor" means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who also has the facility in his factory (including plant and equipment) for carrying out heat-setting with the aid of power or steam in a hot-air stenter, and who has no proprietory interest in any factory engaged in the spinning of yarn or weaving of fabrics.