Exemption to textile fabric processing units narrowed by excluding independent processors with in factory heat setting operations. Exemption to textile fabric processing units is limited by provisos added to Notifications 5/98-CE and 9/96-CE: the exemption does not apply to an independent processor engaged exclusively in processing woven cotton or man-made fibre fabrics in a factory that includes plant and equipment for carrying out heat-setting with power or steam in a hot air stenter, where the processor has no proprietary interest in any spinning or weaving factory operating under an excise levy scheme; a transitional exception covers fabrics manufactured prior to the effective cut-off and cleared afterward.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption to textile fabric processing units narrowed by excluding independent processors with in factory heat setting operations.
Exemption to textile fabric processing units is limited by provisos added to Notifications 5/98-CE and 9/96-CE: the exemption does not apply to an independent processor engaged exclusively in processing woven cotton or man-made fibre fabrics in a factory that includes plant and equipment for carrying out heat-setting with power or steam in a hot air stenter, where the processor has no proprietary interest in any spinning or weaving factory operating under an excise levy scheme; a transitional exception covers fabrics manufactured prior to the effective cut-off and cleared afterward.
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