RULE 96ZH. Application to avail of special procedure

(1) Where a manufacturer who manufactures embroidery in the piece, in strips or in motifs (hereinafter referred to as "the embroidery") with the aid of, vertical type automatic shuttle embroidery machine or machines (hereinafter referred to as "the machine" or "the machines" as the case maybe) makes in the proper form an application to the Commissioner in this behalf, the special provisions contained in this section shall, on such application being granted by the Commissioner, apply to such manufacturer in substitution of the provisions contained elsewhere than in this section for the period in respect of which the application has been so granted.

(2) Such application shall be made so as to cover a period of not less than six consecutive calendar months, but may be granted for a shorter period for reasons to be recorded in writing by the Commissioner.

(3) If, at any time during such period, the manufacturer does not desire to avail himself of the special provisions contained in this section, he shall give a notice in writing to the proper officer of his intention at least one week in advance; once the manufacturer has ceased to avail himself of such special provisions, from any date, he shall be precluded from availing himself of such provisions for a period of six months from that date.

(4) If the manufacturer desires to avail himself of the special provisions contained in this section on the expiry of the period for which his application was granted, he shall, not later than a week before such expiry make an application to the Commissioner under sub-rule (1); and on his failure to do so, he shall, except as provided in rule 99ZM, be precluded from availing himself of such provisions for a period of six months from the date of such expiry.

(5) The Commissioner may permit the manufacturer to avail himself of the special provisions contained in this section for any period before the commencement of the Central Excise (Fourth Amendment) Rules, 1968 but not earlier than 1st March, 1968, if the Commissioner is satisfied that the manufacturer has maintained proper records and accounts of the machines employed and the embroidery manufactured in each shift during that period.

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