TMI BlogProcessed textile fabrics or processed textile fabrics of cotton or man-made fibresX X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter referred to as "independent textile processor"), and notifies the rate of excise duty as- (a) in the case of a processing factory whose average value of processed fabric is upto and including Rs. 30 per sq. mtr., Rs. 2.5 lakhs per chamber per stentor per month; and (b) in the case of a processing factory whose average value of processed fabric exceeds Rs. 30 per sq. mtr., Rs. 3 lakhs per chamber per stentor per month, installed in the processing factory, irrespective of whether such stentor or chamber is in use or not, or is in working condition or not. 2. For the purpose of payment of duty of excise,- i. in the case of a processing factory, existing as on 1st May, 2001, of an independent textile processor, the number of chambers of the hot air stentor installed in such processing factory as on 1st March, 2001 or 1st May, 2001, whichever is higher , shall be taken into account; ii. in the case of new processing factory coming into existence after 1st May, 2001, the number of chambers of the hot air stentor installed in such processing factory as on the date the application was made under rule 96ZNA of Central Excise Rules, 1944, and if not, then as on the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entors, installed in the processing factory, no account of such reduction shall be taken into account for computing the duty payable under this notification during that financial year and the duty of excise shall be payable during that financial year as if no such reduction in the number of chambers or hot air stentors had taken place. 6. For the purposes of this notification,- a. a chamber (of a hot-air stenter), having a rail length of upto 3.05 meter on each side, installed in the factory of the independent textile processor shall be construed as one chamber and any fraction exceeding such rail length of any such chamber shall be computed on a pro rata basis; b. a float drying machine or any other equipment, except the galleries, of a length 3.05 meters installed in or attached to a stenter for aiding the process of heat-setting or drying of the fabrics shall be deemed to be one chamber of a stenter and any fraction of such length shall be computed on a pro rata basis. 7. (1) The independent textile processor, who is engaged exclusively in the manufacture or production of the said goods, shall make an application prior to the commencement of commercial production, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 31st March, 2002, shall be deemed to be an application made under sub-paragraph (1). If such application had been granted by the Commissioner of Central Excise on a date prior to 1st day of July, 2001, the same shall be deemed to have been granted under sub-paragraph (1), subject to all the conditions and limitations as laid down in this notification. Otherwise, the Commissioner shall dispose of the application as if it is an application made under sub-paragraph (1). Explanation. - For the removal of doubts, it is hereby declared that a processing factory, of an independent textile processor, existing on 1st May, 2001 and in respect of which no application was made under rule 96ZNA of the Central Excise Rules, 1944, on or before 20th May, 2001, shall not be eligible to avail of the benefit of this notification. Provided further that an application made prior to the commencement of commercial production by an independent textile processor, commencing production for the first time in a new processing factory coming into existence after the 1st May, 2001 but prior to 1st July, 2001, under the proviso to sub-rule (2) of rule 96ZNA of the Central Excise Rules, 1944, so as to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n such additional plant and machinery shall not exceed three crore rupees. Where such original value of investment exceeds the limit of three crore rupees, the provisions of this notification shall not apply from the first day of the month in which such investment exceeded the said limit of three crore rupees. 2 [Provided that if an independent textile processor, in respect of his processing factory, existing as on the 1st May, 2001, has made the application under rule 96ZNA of the Central Excise Rules, 1944, by the 20th May, 2001 and has been permitted to avail of the special procedure for payment of excise duty in accordance with this notification, makes a further investment in any additional new plant and machinery installed in his processing factory, then the value of that investment in such additional new plant and machinery shall not be taken into account for determining the original value of the investment in the plant and machinery installed in the factory of the said independent textile processor in accordance with sub-paragraph (1). Explanation.- For the removal of doubt, it is hereby clarified that where the installation of such additional new plant and machinery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty payable shall be recalculated on the basis of the revised rates, from the date of alteration and liability for duty leviable on the production of the said goods from that date shall not be discharged unless the differential duty is paid, and where the amount of duty so recalculated, is less than the amount paid, the balance shall be refunded to the manufacturer: (2) The amount of duty payable under sub-paragraph (1) shall be debited by the independent textile processor in the account current required to be maintained by him under the said Rules. (3) Fifty per cent. of the duty payable for a calendar month under sub-paragraph (1) shall be paid by the 20th of that month and the remaining amount shall be paid by the 5th of the immediately succeeding month. (4) The independent textile processor shall maintain records, and file returns, pertaining to production or manufacture, clearance, storage, delivery or disposal of goods, including the materials received for or consumed in the manufacture of the said goods or other goods, the goods and materials in stock with him and the duty paid by him, as prescribed under the said Rules or any notification issued thereunder: Provided tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least three days prior to the date of closure; d. the stenter or stenters shall be sealed in such manner as may be prescribed by the Commissioner of Central Excise; e. the independent textile processor, when he starts production again, shall inform in writing about the date of starting of production to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least three days prior to the date of starting production, and get the seal opened in such manner as may be specified by the Commissioner of Central Excise before recommencing production; f. the independent textile processor shall, while sending information under condition (e), declare that his factory remained closed for a continuous period starting from the hour and date to the hour and date, such hours and dates to be specified in the declaration; g. when the claim for abatement by the independent textile processor is for a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
