18th June, 2002
Notification No. 33/2002-Central Excise
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:-
52.07, 52.08 or 52.09
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
(iv) in the conditions specified below the Table, after condition No. 5 and the entries relating thereto, the following shall be inserted, namely:-
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.".
Under Secretary to the Government of India
F. No. 354/110/2002-TRU
Note.- The principal notification No. 14/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 135 (E), dated the 1st March, 2002 and was last amended by notification No. 26/2002-Central Excise, dated the 27th April, 2002 [G.S.R. 305 (E), dated the 27th April, 2002].
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