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<h1>Excise Duty Exemptions Amended for Independent Fabric Processors with Heat-Setting Facilities; Section 3A Applies</h1> The Central Government issued Notification No. 3/99-CE on January 13, 1999, amending previous excise duty exemptions for independent processors of cotton or manmade fibre fabrics. The amendments specify that exemptions do not apply to processors primarily engaged in fabric processing with heat-setting facilities using power or steam, unless they have proprietary interests in spinning or weaving factories. This applies to fabrics processed before January 13, 1999, but cleared after. The amendments affect notifications 5/98-CE and 9/96-CE, ensuring these processors are subject to excise duties under section 3A of the Central Excise Act, 1944.