Heat-setting or drying exemption narrowed; eligibility limited to operators without proprietary interest in primary spinning or weaving. The amendment substitutes the phrase heat-setting with the aid of power or steam in a hot air stenter with heat-setting or drying with the aid of power or steam in a hot air stenter, and requires that the operator have no proprietary interest in any factory engaged primarily and substantially in the spinning of yarn or weaving (or knitting) of fabrics; this change is applied to serial entries 11, 12 and 24. Serial entry 19 is replaced to provide a nil duty exemption for certain handloom-woven fabrics processed by approved public or cooperative factories.
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.
Heat-setting or drying exemption narrowed; eligibility limited to operators without proprietary interest in primary spinning or weaving.
The amendment substitutes the phrase heat-setting with the aid of power or steam in a hot air stenter with heat-setting or drying with the aid of power or steam in a hot air stenter, and requires that the operator have no proprietary interest in any factory engaged primarily and substantially in the spinning of yarn or weaving (or knitting) of fabrics; this change is applied to serial entries 11, 12 and 24. Serial entry 19 is replaced to provide a nil duty exemption for certain handloom-woven fabrics processed by approved public or cooperative factories.
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