19th January, 2004.
Notification No. 7/2004-Central Excise
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 exempts unprocessed fabrics cleared availing Notification No. 6/2004- Central Excise dated 19th January 2004 and subjected to job work in a place other than the place of manufacture of such unprocessed fabrics, falling under Chapter 51,52,54,55,58 or 60 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from whole of the duty of excise specified thereon in the said First Schedule to the Central Excise Tariff Act and in the First Schedule to the said Additional Duties of Excise (Goods of Special Importance) Act, subject to the condition that after job work, such processed fabrics are sent back by the job worker to the manufacturer of such unprocessed fabrics.
Explanation. – For the purposes of this notification, the expression “job work” means subjecting unprocessed fabrics supplied to the job worker, to plain roll calendaring or decatizing or both (but not subjected to any other process), and the expression “job worker” shall be construed accordingly.
G. S. Karki
Under Secretary to the Government of India
F.No . 354 / 6/2004-TRU