Central Excise Notification No. 84/95-CE dt. 18.5.95- reg.

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....16.3.95 was amended vide Notification No. 84/95-CE dated 18.5.95 Notification No. 35/95-CE grants exemption to yarn (other than sewing thread) doubled or multifold falling under Chapters 51,52,54 and 55 subject to certain conditions. The said notification further provides exemption on yarn (other than doubled or multifold including cabled yarn and sewing thread) falling under the said chapters if ....

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....t from the judgement are enclosed for your information. Sd/- (Tarun Kumar Govil) Under Secretary (TRU) EXTRACT FROM THE ORDER PASSED BY HON'BLE HIGH COURT OF BOMBAY IN THE WRIT PETITION NO. 2163/95 FILED BY THE BOMBAY MILL OWNERS ASSOCIATION CHALLENGING THE VALIDITY OF NOTIFICATION NO. 84/ 85-CE DATED 18.5.95. 4. '................... It is clear to us that the withdrawal of the exemption in ca....

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....t Small Processors". It was never meant to be intended for large composite mills referred to as "integrated units" who carry on both the activities viz. the production of single yarn, as also the post-spinning process, such as the doubling process. Small processors are stated to be those who are not able to manufacture basic yarn which require a huge capital investment and a project of high cost. ....