https://www.taxtmi.com/circulars?id=7101 Man-made fabrics under Chapters 54 or 55 lose the exemption under Notification No. 297/79-C.E. if they are subjected in the same premises to any process not listed in the notification's annex; Tapela Dyeing is not listed. The proviso disqualifies exemption based on the occurrence of unspecified processes in the same factory irrespective of whether those processes use power. Tapela Dyeing involves burners and electrically driven fans and thus amounts to a process involving power, rendering the appropriate additional duty chargeable. en-us Tue, 01 Sep 1987 00:00:00 +0530 Thu, 09 Jul 2009 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7101 Man-made fabrics under Chapters 54 or 55 lose the exemption under Notification No. 297/79-C.E. if they are subjected in the same premises to any process not listed in the notification's annex; Tapela Dyeing is not listed. The proviso disqualifies exemption based on the occurrence of unspecified processes in the same factory irrespective of whether those processes use power. Tapela Dyeing involves burners and electrically driven fans and thus amounts to a process involving power, rendering the appropriate additional duty chargeable. Circulars Central Excise Tue, 01 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7101