Independent processors of fabrics of cotton or manmade fibres not entitled to exemption

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..... ction (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Departme .....

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..... terest in any factory engaged in the spinning of yarn or weaving or knitting of fabrics, operating under any scheme of levy and collection of excise duty notified under section 3A of the Central Excise Act, 1944 (1 of 1944), except in respect of processed fabrics manufactured or produced prior to the 13th day Of January, 1999 and cleared on or after that date.""; (b) against serial No. 163, in co .....

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..... after that date." 2. 9/96-CE, dated 23.7.96 In the said notification in the Table, against Serial No. 24, in ""column (3), the following proviso shall be inserted at the end namely :- "provided that the exemption-shall not apply to an independent processor who is engaged primarily in the processing of fabrics of cotton or man-made fibres in a factory and who has the facility in his factory (i .....

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