In exercise of the powers conferred by rule 15 of the Central Excise (No.2) Rules, 2001, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/2001-Central Excise, dated the 28^th June, 2001, namely: -

In the said notification, -

(i)     in paragraph 8, after sub-paragraph (2), the following shall be inserted, namely: -

� Provided that if an independent textile processor, in respect of his processing factory, existing as on the 1^st May 2001 has made the application under rule 96ZNA of the Central Excise Rules, 1944 by the 20^th May 2001 and has been permitted to avail of the special procedure for payment of excise duty in accordance with this notification, makes a further investment in any additional new plant and machinery installed in his processing factory, then the value of that investment in such additional new plant and machinery shall not be taken into account for determining the original value of the investment in the plant and machinery installed in the factory of the said independent textile processor in accordance with the sub-paragraph (1).

Explanation: For the removal of doubt, it is hereby clarified that where the installation of such additional new plant and machinery in the factory of the independent textile processor results in the increase in the number of chambers in a hot-air stenter or in the number of hot-air stenter, installed in the processing factory, such increase shall be taken into account for computing the duty payable under this notification�;

(ii)    in paragraph 9, in sub-paragraph(4), after the proviso, the following shall be inserted, namely: -

�Provided further that the independent textile processor shall also declare the original value of any further investment in any additional new plant and machinery installed in his processing factory in the aforesaid monthly return.�