RULE 96EE. Procedure for removal of yarn (other than cotton yam or jute yam) from one factory to another without payment of duty

(1) Any yam. other than cotton yam, or jute yam, as maybe specified by the Central Government by notification in the Official Gazette (hereinafter referred to as the said yam), may be removed without payment of duty from one factory to another factory of the same manufacturer for the purpose of manufacture of cotton fabrics subject to the observance of the procedure hereinafter prescribed

(2) For the purposes of thjs rule, "factory" means a factory working with the aid of power in which -

(a) the said yam is spun; or
(b) the said yam is spun and cotton fabrics are woven; or
(c) only cotton fabrics are woven and the duty thereon is paid on square metre, ad valorem or weight basis, as the case may be
(3) When the said yam is removed from one factory to another factory of the same manufacturer, the consignor shall follow the procedure required by rules 1156A and 1568 as modified by rule 173N.