|
Hot-air Stenter Independent Textile Processors Annual Capacity
Determination Rules, 2000
Notification No. 14
dated 1st March 2000 - Central Excise
(NT) (As amended by notification no. 26
dated 31st March 2000)
This Notification has been rescinded by
Notification No. 7/ 2001 dated 1st March 2001.
In
exercise of the powers conferred by sub-section (2) of section 3A of the Central
Excise Act, 1944 (1 of 1944) and in supersession of the Hot-air Stenter
Independent Textile Processors Annual Capacity Determination Rules, 1998,
published in the Gazette of India, Extraordinary, vide notification No.
42/98-Central Excise (NT), 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) 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.
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, 58.02, 5806.10, 5806.40, 6001.12, 6001.22, 6001.92, 6002.20,
6002.30, 6002.43 or 6002.93, of the First Schedule to Central Excise Tariff Act,
1985 (5 of 1986), for determining the annual capacity and the average value of
production of an independent processor if such textile fabrics are manufactured
or produced with the aid of a hot-air stenter.
(1) An independent processor
shall declare �
(i) the number of
hot-air stenters installed in his factory;
(ii) the name of the
manufacturer of each of the hot-air stenter, its identification no. and the date
of its purchase;
(iii) the number and size (both the
length and width in centimeters) of chambers in each of the hot-air stenters ;
(iv) the total value of
processed textile fabrics referred to in rule 2, produced or manufactured in the
preceding financial year; and
(v) the total quantity of
the said processed textile fabrics, produced or manufactured in the preceding
financial year;
(vi) the total value of the
said processed textile fabrics, cleared from the factory in the preceding
financial year; and
(vi) the total quantity of
the said processed textile fabrics, cleared from the factory in the preceding
financial year,
to the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, with a copy to the
Superintendent of Central Excise.
(2)
With effect from 1st of April,
2000, the independent 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, the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise,
as the case may be, shall take
necessary action to verify its correctness and ascertain the correct value of
each of the parameters given in such declaration:
Provided that the Deputy Commissioner of Central Excise or
the Assistant Commissioner of Central Excise, as the case may be, may, if he so
desires, consult any technical authority for this purpose;
(1) The annual capacity of production
of processed textile fabrics specified in rule 2 in respect of a factory of an
independent processor referred to in rule 2 shall be determined in the following
manner, namely: -
(i)
the number of chambers (of a hot-air stenter), each of which having a
rail length of upto 3.05 meter on each side, installed in such factory shall be
construed as one chamber and any fraction exceeding such rail length of any such
chamber shall be computed on a pro-rata basis;
(ii) the production capacity
of a chamber in terms of quantity shall be deemed to be 1 lakh sq.mtrs per
chamber per month.
(2)
The average value of the processed
textile fabrics (per square meter) referred to in rule 2 for such factory shall
be arrived at by dividing the total value of such processed fabrics cleared from
the factory in the immediately preceding financial year by the total quantity of
such processed fabrics cleared during that preceding financial year:
Provided that in the case of
textile fabrics produced by a new unit or a closed unit of such factory for
which average value as specified above cannot be calculated, the average value
of such fabrics shall 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
re-worked 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 Deputy Commissioner of Central Excise or
the Assistant Commissioner of Central Excise, as the case may be, 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 Excise,
as the case may be, may determine the annual capacity of production on a
provisional basis pending verification of the declaration furnished by the
independent processor and pass an order accordingly. Thereafter, the Deputy Commissioner of Central Excise or
the Assistant Commissioner of Central Excise, as the case may be, may determine,
the annual capacity, as soon as may be, and pass an order accordingly.
(4)
The capacity of production for any
part of the year, or any change in the total number of chambers, shall be
calculated pro-rata on the basis of annual capacity of production determined in
the manner specified in sub-rule (1).
In case an
independent processor proposes to make any change in the installed machinery or
any part thereof which tends to change any of the parameters referred to in rule
4, he shall intimate, about the proposed change, the Deputy Commissioner of Central Excise or
the Assistant Commissioner of Central Excise, as the case may be, in writing,
with a copy to the Superintendent of Central Excise, one month in advance of
such proposed change, and shall obtain the written approval of the Deputy Commissioner of Central Excise or
the Assistant Commissioner of Central Excise, as the case may be, before making
such change, whereafter the
Deputy Commissioner of Central Excise or the Assistant Commissioner of Central
Excise, as the case may be, shall determine
the date from which the change in the annual capacity shall be deemed to be
effective.
Explanation I: For the purposes of
this notification, a float drying machine or any other equipment, except the
galleries, of a length 3.05 meters installed in or attached to a stenter for
aiding the process of 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 power and who also has the
facility in his factory (including plant and equipment) for carrying out
heat-setting or drying, with the aid of power or steam in a hot-air stenter and who has no proprietary
interest in any factory primarily and substantially engaged in the spinning of
yarn or weaving or knitting
of fabrics, on or after the 10th December, 1998; and
(ii) �Value� means the value as determined
under section 4 of the Central Excise Act, 1944 (1 of 1944).
Explanation IV: For removal of
doubts, it is clarified that the hot-air stenter installed in the factory, but
which are permanently closed or sealed as on the 1st day of March, 2000 shall,
subject to such safeguards, conditions and limitations as may be specified by
the Commissioner of Central Excise in this regard, not be taken into account for
the purposes of determination of the annual capacity of production of the
independent processor.
|