(This NTF has been rescind vide NTF. NO. 09/2017-CE, DT. 30/06/2017 WEF 01/07/2017)

NTF. NO. 20/2001-CE, DT. 30/04/2001

Processed Textile Fabrics Mfd with Hot Air Stenter - Excise Duty Fixed

In pursuance of rule 96ZNC of the Central Excise Rules, 1944, the Central Government, hereby fixes the rate of excise duty on processed textile fabrics falling under heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13 or 55.14, or processed textile fabrics of cotton or man-made fibres, falling under heading Nos. or sub-heading Nos. 58.01, 58.02, 5806.10, 5806.40, 6001.12, 6001.22, 6001.92, 6002.20, 6002.30, 6002.43, or 6002.93 (hereinafter referred to as the "said goods"), of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), manufactured or produced by an independent textile processor exclusively with the aid of a hot-air stenter (hereinafter referred to as "independent textile processor") as-
 

1. in the case of a processing factory whose average value of processed fabric is upto and including Rs. 30 per sq. mtr., Rs. 2.5 lakhs per chamber per stentor per month; and
    
2. in the case of a processing factory whose average value of processed fabric exceeds Rs. 30 per sq. mtr., Rs. 3 lakhs per chamber per stentor per month,
   
   installed in the processing factory, irrespective of whether such stentor or chamber is in use or not, or is in working condition or not.

2. For the purpose of payment of duty of excise,-
 

1. in the case of an existing processing factory of an independent textile processor, the number of chambers of the hot air stentor installed in such processing factory as on 1st March, 2001 or 1st May, 2001, whichever is higher , shall be taken into account;
    
2. in the case of new processing factory coming into existence after 1st May, 2001, the number of chambers of the hot air stentor installed in such processing factory as on the date of making the application under rule 96ZNA of the said rules shall be taken into account,
   
   subject to the other provisions contained hereinafter.

3. The average value of the said goods (per square meter) for the factory of the independent textile processor shall be arrived at by dividing the total value of the said goods cleared from the said factory in the immediately preceding financial year by the total quantity of the said goods cleared during that preceding financial year.

Provided that where the said goods are manufactured or produced by a new unit or a closed unit of such factory for which the average value as specified above cannot be calculated, the average value of such goods shall be declared by the independent textile processor at the time of making the application under rule 96ZNA; however, the amount of duty payable on the said goods shall be re-worked at the end of the financial year on the basis of actual average value of the said goods manufactured or produced in that financial year.

4. The duty levied and collected on the said goods shall be the aggregate of the duty leviable under the Central Excise Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and shall be apportioned in the ratio of 1:1 between the duty leviable under both the aforesaid Acts.

5. In case the independent textile processor proposes to make any change in the installed machinery or any part thereof which tends to change the number of chambers in the hot-air stenters installed in his factory, he shall intimate, about the proposed change, to the Commissioner of Central Excise in writing, with a copy to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, one month in advance of such proposed change, and shall obtain the written approval of the Commissioner of Central Excise before making such change, whereafter the Commissioner of Central Excise shall determine the date from which the change in the number of chambers shall be deemed to be effective:

Provided that where any change in the installed machinery or any part thereof during a financial year results in the reduction in the number of chambers in a hot-air stentor or in the number of hot-air stentors, installed in the processing factory, no account of such reduction shall be taken into account for computing the duty payable under this notification during that financial year and the duty of excise shall be payable during that financial year as if no such reduction in the number of chambers or hot air stentors had taken place.

6. For the purposes of this notification,-

(a) a chamber (of a hot-air stenter), having a rail length of upto 3.05 meter on each side, installed in the factory of the independent textile processor shall be construed as one chamber and any fraction exceeding such rail length of any such chamber shall be computed on a pro rata basis;

(b) a float drying machine or any other equipment, except the galleries, of a length 3.05 meters installed in or attached to a stenter for aiding the process of heat-setting or drying of the fabrics shall be deemed to be one chamber of a stenter and any fraction of such length shall be computed on a pro rata basis.

7. This notification shall come into force on the 1st day of May, 2001.
 

(G.D.Lohani)
Under Secretary to the Government of India

F.No. B-4/6/2001-TRU