Definitions

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....ty, but does not include - (i) establishments designed to offer services of any description such as hotels, hospitals, photographic studios, photographic film processing laboratories, photocopying studios, laundries, garages and workshops; or (ii) a single machine or a composite machine, within the meaning assigned to it, in Notes 3 and 4 to Section XVI of the said First Schedule. Explanatio....

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....NOTES :- 1. Substituted vide Notification No. 153/95-Cus dated 27-10-1995 w.e.f. 27-10-1995 before it was read as, "3. Definitions. -For the purposes of these regulations, - (a) "industrial plant" means an industrial system designed to be employed directly in the performance of any process or series of processes necessary for manufacture, production or extraction of a commodity, bu....