Notification No. 3/99-CE, dated the 13th January, 1999G. S. R. (E) : 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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed, shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said table.
TABLE| S. No. | Notification No. | Amendment |
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| (1) | (2) | (3) |
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| 1. | 5/98-CE, dated 2.6.98 | In the said notification, in the Table - (a) against serial No. 162, in column (3), the following proviso shall be inserted at the end, namely :-
""Provided that the exemption shall not apply to an independent processor who is engaged primarily in the processing of fabrics of cotton or man-made fibres in a factory and who has the facility in his factory (including plant and equipment) for carrying out heat-setting with the aid of power or steam in a hot air stenter, and who has no proprietory interest in any factory engaged in the spinning of yarn or weaving or knitting of fabrics, operating under any scheme of levy and collection of excise duty notified under section 3A of the Central Excise Act, 1944 (1 of 1944), except in respect of processed fabrics manufactured or produced prior to the 13th day Of January, 1999 and cleared on or after that date."";
(b) against serial No. 163, in column (3), after clause (b), the following proviso shall be inserted at the end, namely :-
""Provided that exemption in clauses (a) and (b) shall not apply to an independent processor who is engaged primarily in the processing of fabrics of cotton or man-made fibres in a factory and who has the facility in his factory (including plant and equipment) for carrying out heat-setting with the aid of power or steam in a hot air stenter, and who has no proprietory interest in any factory engaged in the spinning of yarn or weaving or knitting of fabrics, operating under any scheme of levy and collection of excise duty under section 3A of the Central Excise Act, 1944 (1 of 1944) except in respect of processed fabrics manufactured or produced prior to the 13th day of January, 1999 and cleared on or after that date.""
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| 2. | 9/96-CE, dated 23.7.96 | In the said notification in the Table, against Serial No. 24, in ""column (3), the following proviso shall be inserted at the end namely :- ""provided that the exemption-shall not apply to an independent processor who is engaged primarily in the processing of fabrics of cotton or man-made fibres in a factory and who has the facility in his factory (including plant and equipment) for carrying out heat-setting with the aid of power or steam in a hot air stenter, and who has no proprietory interest in any factory engaged in the spinning of yarn or weaving or knitting or fabrics, operating under any scheme of levy and collection of excise duty notified under section 3A of the Central Excise Act, 1944 (1 of 1944), except in respect of processed fabrics manufactured or produced prior to the 13th day of January, 1999 and cleared on or after that date.""
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(ATUL GUPTA)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
F. No. 341/61/98-TRU(Pt.)Note :1. The principal notification, 5/98-Central Excise dated 2nd June, 1998 was published in the Gazette of India Extraordinary [G. S. R 300 (E) dated the 2nd June, 1998] and last amended by notification no. 41/98-Central Excise, dated the 18th December, 1998 [G. S. R 753(E), dated 18th December, 1998];
2. The principal notification 9/96-Central Excise dated the 23rd July 1996, was published in the Gazette of India Extraordinary dated the 23rd July 1996 and last amended by notification no. 40/98-Central Excise, dated the 17th December, 1998 [G. S. R 751 (E), dated 17th December, 1998];
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