Exemption Conditions for woven fabrics amended: factory processing with bleaching, dyeing or printing using power or steam excludes exemption. The amendments expand enumerated textile processing operations (stentering, singeing, cropping, curing/heat setting, expanding and steam pressing for acrylic fabrics) and substitute table entries, while introducing a condition excluding exemption for woven fabrics of wool, cotton or man made fibres processed in factories with bleaching, dyeing or printing facilities using power or steam. The changes also add a nil duty exemption for machinery and pipes for water treatment plants (for potable water) subject to a district certificate for intended use, and clarify treatment of ball and roller bearing clearances for aggregate concession calculations and refund inadmissibility.
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Provisions expressly mentioned in the judgment/order text.
Exemption Conditions for woven fabrics amended: factory processing with bleaching, dyeing or printing using power or steam excludes exemption.
The amendments expand enumerated textile processing operations (stentering, singeing, cropping, curing/heat setting, expanding and steam pressing for acrylic fabrics) and substitute table entries, while introducing a condition excluding exemption for woven fabrics of wool, cotton or man made fibres processed in factories with bleaching, dyeing or printing facilities using power or steam. The changes also add a nil duty exemption for machinery and pipes for water treatment plants (for potable water) subject to a district certificate for intended use, and clarify treatment of ball and roller bearing clearances for aggregate concession calculations and refund inadmissibility.
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