Central Excise amendment revises sub-rule reference and redefines heat-setting or drying eligibility conditions for service providers. Notification No.19/99-CE(NT) substitutes 'sub-rule (2)' with 'sub-rule (5)' in the opening paragraph of Notification No.29/96-CE(N.T.). It also replaces paragraph 7B so that the description of covered services now reads 'heat-setting or drying, with the aid of power or steam in a hot-air stenter' and limits the proprietary interest exclusion to those who have no proprietary interest in any factory primarily and substantially engaged in the spinning of yarn or weaving or knitting of fabrics, applicable to services on or after the 10th December, 1998.
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Central Excise amendment revises sub-rule reference and redefines heat-setting or drying eligibility conditions for service providers.
Notification No.19/99-CE(NT) substitutes "sub-rule (2)" with "sub-rule (5)" in the opening paragraph of Notification No.29/96-CE(N.T.). It also replaces paragraph 7B so that the description of covered services now reads "heat-setting or drying, with the aid of power or steam in a hot-air stenter" and limits the proprietary interest exclusion to those who have no proprietary interest in any factory primarily and substantially engaged in the spinning of yarn or weaving or knitting of fabrics, applicable to services on or after the 10th December, 1998.
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