Eximkey - India Export Import Policy 2004 2013 Exim Policy

(This NTF has been rescind vide NTF. NO. 09/2017-CE, DT. 30/06/2017 WEF 01/07/2017)

NTF. NO. 09/1996-CE, DT. 23/07/1996

Additional Duty : Effective rates - Heat-setting with the aid of power or steam in a hot air stenter

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with subsection (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 exempts goods specified in column (3) of the Table below and falling within the chapter or heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the second mentioned Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table subject to any of the conditions specified below the said Table, the condition No. of which is mentioned in the corresponding entry in column (5) of the said Table:

Provided that the condition No. 1 wherever applicable in this notification, shall come into effect on and from the 4th day of September, 1996.
 

TABLE

S.No. Chapter or heading No. or sub-heading No. Description duty Rate of duty Condition No.
(1) (2) (3) (4) (5)
1. 24031031
[OLD-24.04 ]
Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer, by whom or on whose behalf no biris are sold under a brand name (as defined in NOTE 1 to Chapter 24 of the Schedule to the Central 24 Excise Tariff Act 1985), in respect of first clearances of such biris for home consumtion by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year Nil --
1A. 240399
[OLD-24.04 ]
Chewing tobacco and preparations containing chewing tobacco, other than those bearing a brand name, which are exempt from the whole of the duty of excise vide Ntf. No. 8/2003-Central Excise, dated the 1 st March, 2003.

 
Nil  
(In column (3) of Sl. No. 1A, Bold words and figures has been substituted vide Ntf. No. 16/2003-CE, Dt. 01/03/2003)
(Condition 1A has been amended vide Central Excise Notification No. 24/2002 dt. 28-3-2002)
(Condition 1A has been amended vide Central Excise NTF NO. 17/2001-CE, DT. 31st March, 2001)
1B. 24031010
[OLD-2404.99 ]
Tobacco, used for smoking Through "hookah" or 'chilam', Commonly known as 'hookah' Tobacco or 'gudaku'.
 
Nil --
(Column (2) at Sl.No. 1, 1A & 1B has been substituted vide NTF. NO. 20/2006-CE, DT. 01/03/2006)

(Inserted vide NTF. NO. 31/99-CE, DT. 10/06/99)
2. OMITTED
(Omitted vide NTF. NO.11/2002-CE, DT. 01/03/2002)
[OLD-2. 5110.10, or 5111.10 Woven fabrics of wool Nil -- ]
OMITTED
3.
51.10 or 51.11 The following fabrics woven on handlooms, namely:-
    (a) certified as "khadi" by the Khadi and Village Industries Commission;

    (b) processed without the aid of power or steam;

    (c) processed with the aid of power by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms; or

    (d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the development Commissioner for handlooms.

    Explanation.-For the purpose of the fabrics woven on handlooms, "independent processor means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn ofwool or weaving of woollen fabrics.

Nil --
OMITTED
4.
5110.21, 5110.22, 5110.23,  5110.29, 5111.21, 5111.22, 5111.23, 5111.29  Fabrics of wool woven on looms than handlooms, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics does or not exceed Rs.100 per square metre Nil --
OMITTED
5.
51.10, or 51.11 Woven fabrics of wool when subjected to any one or more of the following processes, namely:-
    (a) Calendaring with plain rollers; or

    (b) Blowing (steam pressing).
Nil 1

[OLD
1(a)]
(In s.No.5 col.(5) has been substitued vide Central Excise Notification No.47/2002-CE, Dt. 06/09/2002)
(In Sl.No.5 col.(5) has been substitued vide Central Excise Notification No.11/2002-CE, dated 01-3-2002)
OMITTED
6.
52.07, 52.08 or 52.09 Cotton fabrics intended for use in themanufacture of cotton absorbent lint
 
Nil --
OMITTED
7.
52.07, 52.08 or 52.09 Khadi. that is to say, any cloth on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission
 
Nil --
OMITTED
8.
52.07, 52.08, or 52.09 Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission andprocessed by a factory owned by the Khadi and Village Industries ommission or any organisation approved by the Khadi and Village IndustriesCommission for the purpose of processing of holy Vastra
 
Nil --
OMITTED
9.
52.07, 52.08 or 52.09 Cotton fabrics processed without the aid of power or steam

Explanation - For the purpose of the cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics shall be deemed to have been processed without the aid of steam.
 
Nil --
OMITTED
10.
52.07, 52.08 or 52.09 Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms Nil --
11. 52.07, 52.08 or 52.09 Cotton fabrics woven on handlooms and processed with the id of power or steam by or independent processor approved and this behalf by the Government India on the recommendation of the Development Commissioner for handlooms,-
    (a) not containing polyester and of a value not exceeding Rs.30 per square metre;

    (b) other (whether or not containing polyester)

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."

Explanation.- For thepurposes of the cotton fabrics woven on handlooms, "independent processor" means a manufacturer, who is engaged primarily in the processing of fabrics with the aid of power and who as no proprietary interest in any factory engaged in the spinning of yarn of cotton or weaving of cotton fabrics.
 
Nil




2% ad-valorem

3.2% ad-valorem
 
--





--


--
(Above provision to Sr. No. 11 has been inserted vide Central Excise Notification No. 38/98-CE,  dt. 15-12-98.)

(Explanation for Sr. No. 11 has been amended vide Central Excise Notification No. 40/98-CE, dt. 16-12-98)
 
12. 52.07, 52.08, or 52.09 Fabrics woven on looms other than handlooms and subjected to any process with the aid of power or steam, of cotton (not containing any other textile materials) where the value of the fabrics does not exceed Rs.30 per square metre

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."
 
5% ad valorem --
(Above proviso to Sr. No. 12 has been inserted vide Central Excise Notification No.38/98-CE,  dt. 15-12-98.)
 
OMITTED
13.
52

[OLD52, 54 or 55]
Woven fabrics of cotton when subjected to any one or more of the following processes, namely :-

(1) Calendering (other than calendering with grooved rollers);

(2) Scouring, that is to say, removing yarn size and natural oil found in cotton; or

(3) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric.

(4) Flanellete raising;

(5) Damping on grey and bleached sorts;

(6) Back filling on grey and bleached sorts; or

(7) Padding, that is to say, applying starch or fatty material on oneor both sides of the fabric.

(8) Stentering;

(9) Singeing, that is to say, burning away of knots and loose ends in the fabrics;

(10) Cropping or butta cutting;

(11) Curing or heat setting; or

(12) Expanding

Explanation I.- For the purposes of the woven fabrics of cotton, “calendering” shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment.

Explanation II.- The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as “denim fabrics” or fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lghter shade of the colour of the warp yarns.
Nil 1

[OLD
1(b) ]
(S.No.13 In column(3)item (8) to (12)has been inserted and column (5) substituted vide Central Excise Notification No.47/2002-CE, dated 06/09/2002)
(S.No.13 has been substituted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002)
(S.No.13 has been substituted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002)
[OLD 13. 52.07, 52.08 or 52.09  Woven fabrics of cotton when subjected to any one or more of the following processes, namely:-
    (1)  Calendering (other than calendering with grooved rollers);

    (2)  Flanellete raising;

    (3)  Stentering;

    (4)  Damping on grey and bleached sorts;

    (5)  Back filling on grey and bleached sorts;

    (6)  Singeing, that is to say, burning away of knots and loose ends in the fabrics;

    (7)  Scouring, that is to say, removing yam size and natural oil found in cotton;

    (8)  Cropping or butta cutting;

    (9)  Curing or heat setting;

    (10) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric;

    (11) Expanding; or

    (12) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanicallysqueezing out water from the fabric
Explanation.-I. For the purposes of the woven fabrics of cotton, "calendering" shall in elude processing of cotton fabrics with the aid of zero-zeromachine without a stenter attachment;

Explanation.-II. The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as"denim fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill,warp faced, the warp yarns of which are of one and the same colour and the weft yams of which are unbleached, bleached,dyed grey or coloured a lighter shade of the colour of the warp yarns.
 
Nil 1]
OMITTED
13A
54 or55 Woven fabrics of man-made fibres subjectedto any one or more of the followingprocesses, namely:-

(1) Calendering with plain rollers;
(2) Padding, that is to say, application ofstarch to one or both sides of the fabrics;
(3) Back filling, that is to say, application ofstarch to one side of the fabrics;
(4) Hydro-extraction, that is to say,mechanically extracting or mechanicallysqeezing out water from the fabric.

(5) Singeing, that is to say, burning away of knots and loose ends in the fabrics;

(6) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics; or

(7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre.”;
Nil 1

[OLD
1(c) ]
(S.No.13A In column(3)item (5) to (7)has been inserted and column (5) substituted vide Central Excise Notification No.47/2002-CE, dated 06/09/2002)
(S.No.13A has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002)
OMITTED
14.
5406.21, 5406.22, 5406.23, or 5406.29 Fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content and processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms
 
Nil --
OMITTED
15.
5406.21, 5406.22, 5406.23, or 5406.29 Woven fabrics(excluding fabrics of polyester filament yarn containing cotton andpolyester staple fibre in which the pro portion ofpolyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content), processed without the aid of power or steam, with or without the use of machines
 
Nil  --
OMITTED
16.
5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23, or 5407.29 Fabrics. woven on handlooms and,
    (a) processed without the aid of power or steam; or

    (b) processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for purpose of development of handlooms

Nil --
OMITTED
17.
55.11, 55.12, 55.13 or 55.14  Fabrics of man made staple fibres, woven on looms other than handlooms and processed without the aidof power or steam, with or without the use of machines, other thanthe following, namely:
    (a) Fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; or

    (b) Fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.

Nil --
OMITTED
18.
5.11, 55.12, 55.13, or 55.14 Fabrics of man made staple fibres woven on handlooms and processed without the aid of power or steam, or fabrics of man made staple fibres woven on handlooms processed with the aid or power or steam by a factory owned by a State Government Handloom Cooperative Society approved by the Government of India for the development of Handloom, other than the following fabrics, namely:-
    (a) fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; or

    (b) fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, remie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.

Nil --
OMITTED
19.
55 Fabrics woven on handlooms,  containing only polyester and cotton in which the proportion of polyester staple fibre is less than by weight of total fibre content or containing only polyester staple fibre and any one or more, of the following fibres, namely, cotton, ramie and artificialfibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content and processed by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co- operative Society a roved, in either case, in this behalf by the Government of India on the recommendation of the Development Commissioner for handlooms
 
Nil --
OMITTED
20.
55 Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and VillageIndustriesCommission and processed by a factoryowned by the Khadi andVillage IndustriesCommission or anyorganisation approved by the Khadiand Village IndustriesCommission for the purposeor processing of Poly Vastra.
 
Nil --
OMITTED
21.
55  Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon, is not availed of
 
Nil --
OMITTED
22.
55  Synthetic fabrics processed within the factory in which t is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed rupees one hundred per square metre and the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed if the said fabrics are processed elsewhere than in the factory of production.
 
Nil --
23. OMITTED
(Omitted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002)
OLD 23. 54 or 55 Woven fabrics of man made fibres subjected to any one or more of the following processes, namely :-
    (1) Calendaring with plain rollers;

    (2) Singeing, that is to say, burning away of knots and loose ends in the fabrics;

    (3) Padding, that is to say, application of natural starch to one or both sides of the fabrics;

    (4) Back filling, that is to say, application of starch to one side of the fabrics;

    (5) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics;

    (6) Hydro-extraction, that is to say, mechanically extracting, or mechanically squeezing out water from the fabric; or

    (7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre.
 Nil 1 ]
24. 5801.22,5802.22, or 5802.52 All goods of cotton (not containing any other textile material) subjected to any process and whose value does not exceed Rs.30 per square metre.

Provided that the exemption shall not apply to an independent processor who is engaged primarily in the processing of fabrics of cotton or 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 or knitting or 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 processed fabrics manufactured or produced prior to the 13th day of January, 1999 and cleared on or after that date.

(Proviso to Sr. No. 24 has been inserted vide Central Excise Notification No. 3/99-CE,  dt. 13-1-99)
 
5% ad-valorem --
25. OMITTED
(Omitted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002)
[OLD25. 5801.11, or 5802.51 Fabrics of wool not subjected to any process
 
Nil --]
26. OMITTED
(Omitted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002)
[OLD 26. 5802.52, Fabrics of wool
 
5% ad-valorem -- ]
OMITTED
27.
58.01, or 58.02 All goods subjected to any process without the aid of power or steam
 
Nil --
OMITTED
27A.
59.02 Processed tyre cord fabrics, if manufactured out of unprocessed tyre cord fabrics on which the appropriate duty of excise or as the case may be the additional duty leviable under the Customs Tariff Act, 1975 has already been paid
 
Nil --
OMITTED
28.
60.01, or 60.02 All goods processed without the aid of or power or steam
 
Nil --
29. OMITTED
(Omitted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002)
OLD 29. 6001.11, 6001.21, 6001.91, 6002.42 or 6002.92 All goods of cotton
 
Nil --]
30. OMITTED
(Omitted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002)
[OLD 30. 60.01, or 60.02 All goods (except goods falling under sub heading No. 6002.10) not subjected to any process
 
Nil --]
OMITTED
31.
52, 54 or 55 Fabrics of cotton or man made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill.
 
Nil --
OMITTED
32.
5801.21,5801.31,5802.21 or5802.51 The following goods, which are exempt from the whole of the duty of excise, vide notification No. 8/2002-Central Excise, dated the 1st March, 2002, namely:-

(i) uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey unprocessed cotton yarn;
(ii) unprocessed woven pile fabrics of cotton;
(iii) unprocessed woven pile fabrics of man-made fibres;
(iv) unprocessed cotton terry towelling fabrics;
(v) tufted fabrics of cotton or man-made fibres, not subjected to any process.
Nil -
OMITTED
33.
6002.10 All goods which are exempt from the whole of the duty of excise vide notification No. 8/2002-Central Excise,dated the 1st March, 2002. Nil -
OMITTED
34.
5801.21,5801.31,5802.21 or 5802.51 The following goods, which are exempt from so much of the duty of excise as is in excess of the amount calculated at the rate of sixty per cent. of normal rate of duty vide notification No. 9/2002-Central Excise, dated the 1st March, 2002, namely:-

(i) uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey unprocessed cotton yarn;
(ii) unprocessed woven pile fabrics of cotton;
(iii) unprocessed woven pile fabrics of man-made fibres;
(iv) unprocessed cotton terry towelling fabrics;
(v) tufted fabrics of cotton or man-made fibres, not subjected to any process.
2.4 per cent. ad valorem -
OMITTED
35.
6002.10 All goods which are exempt from so much of the duty of excise as is in excess of the amount calculated at the rate of sixty per cent. of normal rate of duty vide notification No. 9/2002-Central Excise, dated the 1st March, 2002. 2.4 per cent. ad valorem -
(S.No.32,33,34,35 has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002)
(In above Table S. Nos. 3, 4, 5, 6, 7, 8, 9 10, 13, 13A, 14, 15, 16, 17, 18, 19, 20, 21, 22, 27, 27A, 28, 31, 32, 33, 34 and 35 has been Omitted with effect from the 1st day of April, 2003, vide Ntf. No. 16/2003-CE, Dt. 01/03/2003)


Condition No. Conditions
 
OMITTED
1.
The exemption shall not apply to woven fabrics of wool, cotton, or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam.”;
 
(Condition No. 1 has been substituted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002)
 
[OLD
1.
The exemption shall not apply to,-
    (a) woven fabrics of wool, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam;

    (b) woven fabrics of cotton, if such fabrics are processed in a factory havingfacilities (including plant and equipment) for carrying out bleaching, dyeing,printing, stentering, singeing (that is to say, burning away of knots and loose ends inthe fabrics), cropping or butta cutting, curing or heat-setting or expanding or any oneor more of these processes with the aid of power or steam;

    (c) woven fabrics of man-made fibres, if such fabrics are processed in a factoryhaving facilities (including plant and equipment) for carrying out bleaching, dyeingprinting, stentering, singeing (that is to say, burning away of knots and loose ends inthe fabrics), cropping (that is to say, cutting away mechanically of loose ends fromthe fabrics), blowing (steam pressing carried on woven fabrics of acrylic fibre), orany one or more of these processes with the aid of power or steam.
(Condition 1 (b) has been substituted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002)
 
  [OLD (b) woven fabrics of cotton or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, printing, flanellete raising, stentering, damping on grey or bleached sorts, back filling on grey and bleached sorts, singeing ( that is to say, burning away of knots and loose ends in the fabrics), cropping or butta cutting, curing or heat-setting, padding ( that is to say, applying starch or fatty material on one or both sides of the fabric), expanding or blowing or any one or more of these processes with the aid of power or steam.]
 
(Condition No.1 has been substituted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002)
 
[OLD 1. The exemption to woven fabrics of wool, cotton or woven fabrics of man made fibres shall not apply to such fabrics if processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing, or any one or more of these processes with the aid of power or steam.] - ]
OMITTED
2.
The exemption to fabrics of cotton or man made fibres woven in a prison shall be available provided that --
    (a) a certificate to the effect that such fabrics have been woven in a prison and have been sent for further processing to an independent processor or a composite mill, outside the prison is given by the Inspector General of the Prisons or an officer, duly authorised by him in this behalf, in the Government of the State or the Union territory, as the case may be;

    (b) a separate account is maintained in respect of such fabrics by the said independent processor or a composite mill and the said independent processor or a composite mill produces a certificate or evidence to the Assistant Commissioner of Central Excise within a period of 90 days or such extended period as may be permitted by the Commissioner of Central Excise, to the effect that the said fabrics have been returned after processing to the prison from which the fabrics were received.

(In above Table S. Nos. 1 and 2 has been Omitted with effect from the 1st day of April, 2003, vide Ntf. No. 16/2003-CE, Dt. 01/03/2003)


(Pl. refer Cir. No. 660/51/2002-CX, Dt. 09/09/2002 for Restoration of excise exemption to the hand processing sector and restoration of SSI exemption for ball & roller bearing industry)
 

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