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        Case ID :
        Central Excise

        Independent processor - means a manufacturer who is engaged primarily in the processing of fabrics - 011/99 - Central Excise - Tariff

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        Independent processor definition clarified: powered fabric processing with heat-setting/drying and no proprietary interest in spinning or weaving. The notification defines independent processor as a manufacturer primarily engaged in powered fabric processing who has in-factory plant for heat-setting or drying by power or steam in a hot-air stenter and who has no proprietary interest in any factory primarily and substantially engaged in spinning, weaving or knitting of fabrics.
                        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.

                              Independent processor definition clarified: powered fabric processing with heat-setting/drying and no proprietary interest in spinning or weaving.

                              The notification defines independent processor as a manufacturer primarily engaged in powered fabric processing who has in-factory plant for heat-setting or drying by power or steam in a hot-air stenter and who has no proprietary interest in any factory primarily and substantially engaged in spinning, weaving or knitting of fabrics.





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                              ActsIncome Tax
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