Processed textile fabrics manufactured/produced with the aid of a hot air stenter by an independent processor — Amendment to Notification No. 41/98-C.E. (N.T.) - 016/99 - Central Excise - Non Tariff
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Independent processor definition clarified to require power assisted fabric processing, hot air stenter capability and no proprietary interest in textile mills. For the purposes of the notification, an 'independent processor' means a manufacturer primarily engaged in power assisted processing of fabrics who has on site plant and equipment 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 to require power assisted fabric processing, hot air stenter capability and no proprietary interest in textile mills.
For the purposes of the notification, an "independent processor" means a manufacturer primarily engaged in power assisted processing of fabrics who has on site plant and equipment 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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