Exemption condition change restores in factory processing requirement; authorities must intensify controls and report regularly to prevent evasion. The amendment restores the prior eligibility rule that fabrics must not be subjected to processes other than the specified processes within the same factory, replacing the requirement to have bleaching, printing and dyeing facilities. Removal of the facility-based restriction raises the risk of excise duty evasion; authorities are instructed to intensify surveillance, apply strict physical controls where needed, and send consolidated monthly reports through Principal Collectors to the Board for a limited period to detect and prevent evasion.
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Exemption condition change restores in factory processing requirement; authorities must intensify controls and report regularly to prevent evasion.
The amendment restores the prior eligibility rule that fabrics must not be subjected to processes other than the specified processes within the same factory, replacing the requirement to have bleaching, printing and dyeing facilities. Removal of the facility-based restriction raises the risk of excise duty evasion; authorities are instructed to intensify surveillance, apply strict physical controls where needed, and send consolidated monthly reports through Principal Collectors to the Board for a limited period to detect and prevent evasion.
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