TaxTMI 
TaxTMI 
Hot-air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000
X X X X Extracts X X X X
X X X X Extracts X X X X
...., dated the 10th December, 1998, the Central Government, hereby makes the following rules to provide for determination of the annual capacity of production of certain goods notified under sub-section (1) of said section 3A, namely:- 1. Short title and commencement.- 1. These rules may be called the Hot-air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000. 2. They shall come into force with effect from the 1st day of March, 2000. 2. Application.- These rules shall apply to processed textile fabrics falling under heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13 or 55.14, or processed textile fabrics of cotton or man-made fibres, falling under heading Nos. or sub-heading Nos. 58.01, 58.0....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ndependent processor shall also file an annual declaration, indicating whether he seeks to retain the option for redetermination of the duty liability on the basis of actual production, in terms of sub-section (4) to section 3A or not, prior to the commencement of the relevant financial year, and the option so exercised shall not be withdrawn during any part of such financial year: Provided that in respect of new units commencing production during the course of a financial year, such declaration shall be filed prior to the commencement of commercial production and the option exercised through such declaration shall not be withdrawn during the remaining part of that financial year. 3. On receipt of the declaration referred to in rule 3, th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....be as declared by the independent processor at the time of making the declaration, But the amount of duty payable on such fabrics shall be reworked out at the end of a financial year on the basis of actual average value of the textile fabrics produced in the financial year in such factory; (3) The Commissioner of Central Excise shall, as soon as may be, after determining the annual capacity of production and the average value of processed textile fabrics and the number of chambers (of a hot-air stenter) of the factory of the independent processor, by an order, intimate the same as also the rate of duty applicable to the independent processor: Provided that the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... heat setting or drying of the fabrics shall be deemed to be one chamber of a stenter and any fraction of such length shall be computed on a pro-rata basis. Explanation II.- Unless otherwise specified in any rule made under section 3A of the Central Excise Act, 1944 (1 of 1944), for the purposes of this notification the goods shall be deemed to have been manufactured or produced with the aid of a hot-air stenter, if they are cleared from a factory where a hot-air stenter is installed, irrespective of whether it is in use or not, or is in working condition or not. Explanation III.- For the purposes of this notification,- i. "independent processor" means a manufacturer who is engaged primarily in the processing of fabrics with the aid of ....