Exemption to Textile Fabric Processing Units - Conditions Modified

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....t, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Ta....

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....ing proviso shall be inserted at the end, namely :- Provided that exemption shall not apply to an independent processor who is engaged exclusively in the processing of woven fabrics of cotton or woven fabrics of man-made fibres in a factory and who has the facility in his factory (including plant and equipment) for carrying out heat-setting with the aid of power or steam in a hot air stenter, a....

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....tory (including plant and equipment) for carrying out heat-setting with the aid of power or steam in a hot air stenter, and who has no proprietory interest in any factory engaged in the spinning of yarn or weaving of fabrics, operating under any scheme of levy and collection of excise duty notified under section 3A of the Central Excise Act, 1944 (1 of 1944) except in respect of fabrics manufactur....