https://www.taxtmi.com/circulars?id=5812 The amendment narrows excise exemption eligibility by excluding units that both produce single yarn and perform downstream processing; the exemption is confined to processors performing only post spinning activities or small job work units. The administrative rationale distinguishes low capital small processors from high capital integrated mills, and the classification of "Independent Small Processors" as the intended beneficiaries supports the exclusion of integrated units as a non arbitrary policy choice. en-us Thu, 25 Apr 1996 00:00:00 +0530 Sat, 14 Mar 2009 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5812 The amendment narrows excise exemption eligibility by excluding units that both produce single yarn and perform downstream processing; the exemption is confined to processors performing only post spinning activities or small job work units. The administrative rationale distinguishes low capital small processors from high capital integrated mills, and the classification of "Independent Small Processors" as the intended beneficiaries supports the exclusion of integrated units as a non arbitrary policy choice. Circulars Central Excise Thu, 25 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5812