Processed Textile Fabrics - Textile Yarns includes Textile Fibres - Other Explanations

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.... 1st March, 2002 [G.S.R. 135 (E), dated the 1st March, 2002 and 136(E), dated the 1st March, 2002] both published in the Gazette of India, Part II, Section 3, Sub-section (i) dated the 1st March, 2002; AND WHEREAS, the Central Government considers it necessary and expedient so to do for the purpose of clarifying the scope and applicability of the said notification to insert explanation in each of the said notifications; NOW,THEREFORE, in exercise of the powers conferred by sub-section (2A) of section 5A of the said Central Excise Act, the Central Government, hereby directs that each of the said notifications of the Government of India, in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto anne....

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....r the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid; (3) this Explanation shall have effect as if it had always been the part of this notification.'. 2. 15/2002-Central Excise, dated the 1st March, 2002 In the said notification, after Explanation III, the following shall be inserted, namely:- 'Explanation IV.-In this notification,- (1) for the removal of doubt, it is hereby clarified that in Explanation I and in condition Nos. 1 and 2 specified below the Table, the expression "textile yarns" is intended to include therein "textile fibres" also; (2) for the purposes of the exemption to processed textile fabrics, specified in the Table against any of....