Woven fabrics of cotton subjected to the process of open-air stentering by a textile processor- Clarification- regarding.

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....g. I am directed to state that representations have been received from the trade and industry seeking clarification on the computation of the exemption limit available to a textile processor undertaking stentering of cotton fabrics with the aid of an open-air stenter and the definition of an open-air stenter. The matter has been examined carefully and the clarification is as given below. 2. ....

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....ich the job-charges for such stentering does not exceed the aforesaid limit. Therefore, in the latter situation, the job-charges have been deemed to be the difference between the value of the stentered fabrics and the value (cost) of grey fabrics. 3. If the textile processor subjects the cotton fabrics to open-air stentering on his own behalf and also subjects the said fabrics to other exempted....

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....h a simple outer cover to prevent loss of heat but does not include any stenter which runs on steam or a hot-air stenter. Therefore, whether a particular kind of stenter is an open-air stener or not is a question of fact to be determined by the Commissioner concerned, taking into account the following factors also:- (i) an open-air stenter, as opposed to a hot-air stenter, is a simple machine h....