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Exemption to Jobwork by Fabrics Processing House Using Stenter
Central
Excise Notification No. 33 dated 18th June 2002
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 makes the following further amendments in the
notification of the Government of India, in the Ministry of Finance (Department
of Revenue), No. 14/ 2002-Central Excise, dated the 1st March 2002,
namely:-
In
the said notification, -
(i)
after the third proviso, the following proviso shall be inserted, namely:
-
�Provided
also that the exemption specified against S. No. 4A of the said Table, shall
be effective upto and inclusive of the 31st day of March, 2003.�
(ii)
in Explanation IV, for the letters and figure, �S. No. 5A�, the
letters, word and figures, �S. Nos. 4A and 5A� shall be substituted;
(iii)
in the Table, after S. No. 4 and the entries relating thereto, the
following S. No. and entries shall be inserted, namely: -
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(1)
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(2)
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(3)
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(4)
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(5)
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�4A
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52.07,
52.08 or 52.09
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Woven
fabrics of cotton subjected to the process of stentering by a processor
with the aid of an open-air stenter, on job work basis or on his own
behalf, in a factory which does not have the 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
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Nil
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6�;
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(iv)
in the conditions specified below the Table, after condition No. 5 and
the entries relating thereto, the following shall be inserted, namely: -
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(1)
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(2)
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�6.
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The
exemption shall apply only upto that much quantity of cotton fabrics
cleared by a processor from his factory in respect of which the aggregate
amount of job-charges for such stentering does not exceed fifteen lakh
rupees as computed in the manner specified in the Explanation below:
Provided
that if a processor has more than one open-air stenter in his factory or
has more than one factory engaged in the process of open-air stentering,
the exemption shall apply to the aggregate quantity of cotton fabrics
cleared therefrom.
Explanation:
For the purposes of this condition, for computing the limit of fifteen
lakh rupees on account of the aggregate amount of job-charges, the
amount of job-charges for open-air stentering in respect of the
clearances of cotton fabrics from a factory or more than one factory of
a processor, as the case may be, already effected during the period
commencing from the 1st day of April, 2002 and ending with the 17th day
of June, 2002, shall be taken into account; but in case, the textile
processor does not undertake any job work and subjects the said fabrics
to open-air stentering on his own behalf, the exemption shall be
available as if he has undertaken stentering on job-work basis and for
the purposes of computing the limit of fifteen lakh rupees, the
job-charges shall be deemed to be the difference between the value of
the stentered fabrics and the value (cost) of grey fabrics.�.
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