Cotton fabrics deemed to be processed without power
Notification No. 35/99-CE
Dated 4-8-99
In exercise of the powers conferred by sub-section(1) of section 5A of the Central Excise Act, 9144 (1 of 9144), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/99-Central Excise, dated the 28th February, 1999, namely:-
In the said notification, in the Table, against serial No. 102, in column (3), for the Explanation, the following Explanation shall be substituted, namely:-
Explanation:- For the purposes of this exemption, cotton fabrics subjected to any one or more of the following processes with the aid of power, shall be deemed to have been processed without the aid of power or steam, namely:-
(a) lifting to overhead tanks or emptying in underground tanks or handling of chemicals such as acids, chlorine, caustic soda
(b) mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion etc. by stirrer, or
(c) colour fixation by passing steam or applying sodium silicate.
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