Compounded levy scheme enables optional duty payment by eligible independent textile processors, with fixed liability and restricted abatements. The optional compounded levy scheme for independent textile processors using hot air stenters requires eligibility based on the higher original value of plant and machinery as on two reference dates, certified by a chartered or cost accountant and applied for to the Commissioner by the prescribed deadline. Duty is fixed by reference to the higher number of stenters or chambers on those dates; later additions increase liability from their date of addition while removals or non-use do not reduce liability. Abatement is available only for full factory closure subject to procedural requirements. Payment timing follows a two-part monthly schedule and processors admitted are bound for the remainder of the financial year.