Levy and collection of excise duty

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..... f 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 or 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapt .....

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..... and who has the facility in that 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 proprietary interest in any factory primarily and substantially engaged in the spinning of yarn or weaving of fabrics, on or after 10 th December, 1998, operating under any scheme of levy and collection of excise duty n .....

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..... e (Department of Revenue), No. 28/2000-Central Excise (N.T.), dated the 31st March 1996, as amended, shall be allowed only on such portion of the aggregate duty as is apportioned towards the duty of excise leviable under the Central Excise Act. TABLE S.No. Chapter or heading No. or sub-heading No. Description (1) (2) (3) 1. 52.07 (except 52 .....

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..... 7. 58.03 All goods 8. 5804.11 or 5804.12 Lace 9. 59.01 All goods 10. 6001.12, 6001.22, 6001.92, 6002.30, 6002.43 or 6002.93 All goods Explanation.- For the purposes of the exemption under S.No. 2,-(i) the expression "independent processor" means a manufacturer, who is engaged exclusively in the processing of fabrics wit .....

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