Notification No. 38/98-CE, dated 15-12-98
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 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 Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

S.No.	Notification No. and date	Amendment
(1)	(2)	(3)
1.	5/98-CE, dated 2.6.98	In the said notification, - (a) against serial No. 108, in column (3), after clause (b) and before the Explanation, the following proviso shall be inserted, 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 (b) against serial No. 109, in column (3), the following 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, 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 manufactured or produced prior to the 16th day of December, 1998 and cleared on or after that date
2.	9/96-CE, dated 23.7.1996	In the said notification :- a) against serial No. 11, in column (3), after clause (b) and before the Explanation, the following proviso shall be inserted, 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, 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 manufactured or produced prior to the 16th day of December, 1998 and cleared on or after that date. (b) against serial No. 12, in column (3), the following 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, 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 manufactured or produced prior to the 16th day of December, 1998 and cleared on or after that date.

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