Deemed Processing Without Power: specified powered operations on cotton fabrics are treated as non-powered for excise exemption. Notification substitutes the Explanation to the cotton fabrics exemption entry, providing that cotton fabrics subjected to any one or more specified processes with the aid of power shall be deemed to have been processed without the aid of power or steam. The specified processes include lifting to or emptying in tanks and handling certain chemicals; mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsions by stirrer; and colour fixation by passing steam or applying sodium silicate.
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.
Deemed Processing Without Power: specified powered operations on cotton fabrics are treated as non-powered for excise exemption.
Notification substitutes the Explanation to the cotton fabrics exemption entry, providing that cotton fabrics subjected to any one or more specified processes with the aid of power shall be deemed to have been processed without the aid of power or steam. The specified processes include lifting to or emptying in tanks and handling certain chemicals; mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsions by stirrer; and colour fixation by passing steam or applying sodium silicate.
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