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    <title>The Central Excise (Fifth Amendment) Rules, 2001 &amp; Special procedure relating to processed textile fabrics</title>
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    <description>Rule 7AA makes the person who gets Chapter 62 apparel manufactured on job work liable to pay excise as if he manufactured the goods, though he may authorise the job worker to pay; related changes treat that person as a manufacturer for registration and CENVAT purposes. A new special procedure (rules 96ZNA-96ZND) permits eligible independent processors using hot-air stenters to discharge duty by paying a notified monthly sum per stenter chamber subject to investment caps, record-keeping, payment schedules, penalties, abatement on prolonged factory closure, and exclusion from input/capital goods credit.</description>
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      <description>Rule 7AA makes the person who gets Chapter 62 apparel manufactured on job work liable to pay excise as if he manufactured the goods, though he may authorise the job worker to pay; related changes treat that person as a manufacturer for registration and CENVAT purposes. A new special procedure (rules 96ZNA-96ZND) permits eligible independent processors using hot-air stenters to discharge duty by paying a notified monthly sum per stenter chamber subject to investment caps, record-keeping, payment schedules, penalties, abatement on prolonged factory closure, and exclusion from input/capital goods credit.</description>
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