Duty on processed textile fabrics produced with a hot air stenter now subject to capacity based excise levy under notification. Notification under section 3A notifies processed textile fabrics of specified tariff headings manufactured or produced with the aid of a hot air stenter by an independent processor as subject to excise duty on the basis of production capacity, effective 16 December 1998, with specified exclusions for prior manufacture/clearance, composite mills, and non listed fabrics; it deems goods cleared from a factory with a hot air stenter installed as produced with its aid and defines 'independent processor' as an exclusively processing manufacturer with a hot air stenter facility and no proprietary interest in spinning or weaving factories.