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of <h1>Textile Processors Get Excise Duty Exemption for Open-Air Stentering on Woven Cotton Fabrics Without Power Facilities.</h1> The circular provides clarification regarding the exemption from excise duty for textile processors who perform open-air stentering on woven cotton fabrics. The exemption applies to processors operating without bleaching, dyeing, or printing facilities using power or steam, with a job-charge limit of Rs. 15 lakhs per financial year. If the processor conducts stentering on their own behalf, the exemption still applies, with job-charges calculated as the difference between the stentered and grey fabric values. The definition of an open-air stenter excludes machines using steam or hot air and is determined by the Commissioner based on specific criteria.
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