Independent processor - means a manufacturer who is engaged primarily in the processing of fabrics
NOTIFICATION NO. 11/1999-CE
Dated 28/02/1999
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.36/98-CE, dated the 10th December, 1998, namely :-
In the said notification, for Explanation II, the following Explanation shall be substituted, namely:-
Explanation II.- For the purposes of this notification, an "independent processor" means a manufacturer who is engaged primarily in the processing of fabrics with the aid of power and who also has the facility in his factory (including plant and equipment) for carrying out heat-setting or drying, with the aid of power or steam in a hot-air-stenter and who has no proprietory interest in any factory primarily and substantially engaged in the spinning of yarn or weaving or knitting of fabrics, on or after the 10th December, 1998.
Note : The principal notification No. 36/98-CE, dated the 10th December, 1998 was published in the Gazette of India Extraordinary vide G.S.R 725(E), dated the 10th December, 1998 and was last amended by notification No. 2/99-CE, dated the 13th January, 1999 [G.S.R 25(E), dated the 13th January, 1999].
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