REGISTERED NO. D. 221
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 38] NEW DELHI, FRIDAY, MARCH 1, I963/PHALGUNA 10, 1884
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATIONS
CENTRAL EXCISES
New Delhi, the 1st March 1963
G.8.R. 366.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that in the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column 2 of the Table below, for the expressions mentioned against the corresponding entries in column 3 of the said Table, the expressions specified in the corresponding entries in column 4 thereof shall be substituted:—
TABLE
For
Notification No. and date
Substitute s.
No.
2
1
3
4
1
(i) "Rs. 10.35 per quintal"
54' 59-Central Excises dated
"Rs. 15.50 per quintal" the r6th May, 1959.
"Rs. 7.75 per quintal". "Rs. 11.60 per quintal"
"Rs. 9.10 per quintal"
"Rs. 5. 90 per quintal"
2 18/61-Central Excises dated
it) "Rs. 5.15 per quintal" (iii) "Rs. 7.75 per quintal" iv) "Rs. 6.05 per quintal" v) "Rs. 3.95 per quintal" "fifteen naye paise per kilo- "Thirty-five naye paise per the 1st March, 1961.
gram"
kilogram"
102/61-Central Excises dated
"one hundred and sixty 3
the 20th April, 1961.
rupees per kilolitre"
"sixty-four rupees and twen- ty nayc paise per kilo- litre"
37/62-Central Excises dated CO "Rs. 5.15 per quintal" "Rs. 7.75 per quintal" 4
the 24th April, 1962.
52/62-Ccntral Excises dated
(if) "Rs. 6.05 per quintal" "as is in excess of Rs. 200
5
the 24th April, 1962.
per metric tonne".
"Rs. 9.10 per quintal" "as is equivalent to the duty already paid under sub-item (i) of the said Item on copper or copper alloy used".
( 1 2 3)
I 24 . , , „ „.
For Notification No. and date
s. No.
t"
Substitutei 2 3 4 I3i/62-Ccnttal Excises dated
6
the 13th June 1962.
"more than one metric
"more than one metric tonne of billets in any calendar month or more than 10 metric tonnes of billets in a year".
tonne of billets of prime quality in any calender month or more than 10 metric tonnes of billets of prime quality in a financial year".
[29/63.1
G.S.R. 367.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 24/62-Central Excises, dated the 24th April, 1962, the Central Government hereby exempts unmanufactured tobacco falling under item No. 4-1 of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944), not actually used for the manufacture of (a) cigarettes or (b) smoking mixtures for pipes and cigarettes or (c) biris and specified hi column (2) of the Table hereto annexed from so much of the duty leviable thereon as is in excess of the duty mentioned in the corresponding entry in column (3) thereof: —
TABLE
Description
s. No.
2 1
1
Duty
3
Per kilogram
Rs.
Stems of flue-cured tobacco larger than 6- 35 millimetres in size.
i-60
2
I'20
Dust of tobacco, whether flue-cured or other than flue-cured, which passes through a sieve having not less than 25 uniform apertures pertlinear inch and made of 27 S.W.G. wire having a diameter of 0- 417 mm.
[30/G3.1
G.S.R. 368.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (68 of 1957), the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 25/62-Central Excises, dated the 24th April, 1962, namely: — In the said notification, for the words 'dust of tobacco', the following shall be substituted, namely: —
"dust of tobacco which passes through a sieve having not less than 25 uniform apertures per linear inch and made of 27 S.W.G. wire having a diameter of 0-417 mm."
[31/63.]
G.S.R. 369.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 63/61 -Central Excises, dated the 18th March, 1961, the Central Government hereby exempts kerosene from so much of the duty leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (I of 1944), as is in excess
S * c. S ( i )]
.
GA
,
. u i• 1> A
j
j
A L
1 25
Of one hundred and sixty rupees per kilolitre at fifteen, degrees of Centigrade thermometer, provided the kerosene satisfies the following conditions, namely: —
(i) It is not lighter in colour than a solution with the following compo- sition:
Quarter normal aqueous solutions oi
(Fe Cl, 6 I-I.O) (Co Cla 6 H,O) O) Ferric Chloride (b) Cobaltuus Chloride. (c) Copper Sulphate, mixed in the ratio oJ 6:3:1 . . . (Cu Sod 5 HaO)
(ii) It is ordinarily used as an llluminant in oil burning lamps, and
(iii) It has a flashing point below one hundred and fifty degrees of Fahrenheit's thermometer.
[32/63.]
G.S.R. 370.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the following vegetable non-essential oils falling under Item No. 12 of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944), from the whole of the duty of excise leviable thereon, namely: —
(a) all sorts of vegetable non-essential oils, other than processed vegetable non-essential oils;
(b) vegetable non-essential oils, whether processed or not, used in the manufacture of goods falling under Items Nos. 13, 14 and 15 of the said Schedule.
Explanations—For the purpose of this notification, processed vegetable ron-erseniial nil m_^m^ a v ^ e t i b le non-essential oil wbich hai under- gone, mbocquent tc if.B extraction, any one or more of the following processes, namely:-—
(i) Filtration through a filter press;
(ii) Centrifuging;
(iii) Treatment with an alkali or acid;
(iv) Bleaching;
(v) Hp-odorization.
[33/63.J
G S.R. 371.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Centra] Government hereby rescinds the following notificationn of the Government of India in the Ministry of Finance (Department of Revenue), namely: —
(1) 24/59-Central Excises, dated the 1st March, 1959. (2) 92/62-Central Excises, dated the 14th May, 1962. (3) 160/62-Central Excises, dated the 11th August, 1962.
[34/63.]
G.S.R. 372.—In pursuance of rule 96-P of the Central Excise Rules, 1944 the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Bevenue) No. 30/62-Central Excises, dated the 24th April, 1962.
[35/63.]
G.S.R. 373.—In exercise of the powers conferred by sub-rule (1) of rule 8 at the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in Hie notification of the Government of India
-*
I*
in the Ministry of Finance (Department of Revenue) No. 137-Central Excises, dated the 1st October, 1960, namely: —
In the said notification, for the TABLE, the following TABLE shall be substituted, namely: —
TABLE
Amount
Extent of exemption
Description of goods
I
Circumstances in which goods are eligible for exemp- tion 2
4
3
Nil.
I. (i) Dry colours,
(a) On the first 10
metric tonnes.
(6) On the next 15
namely, lead chro- mes and Bruswick green.
The output of all dry colours for the year does not exceed ioo metric tonnes. metric tonnes.
(e) On the balance
Eight rupees] Rand seventy-five fnaye paise per quintal, Thirteen rupees [and fifteen naye paise
per quintal
(2) Water paints,
namely,—
The output of all water paints forthe year does not ex- ceed ioo metric tonnes.
Twelve rupees and thrity naye paise per quintal.
Twenty-three rupees (a) Dry distemper including cement based water paints. (6) Oil bound distem-
per quintal. per.
Thrity naye paise per litre. Seventy-five naye (c) Water pigment finishes for leather, (d) Plastic emulsion
paise per litre. paint.
(3) Oil paints and
enamels.
The output of all oil paints and enamels for the year does not ex- ceed iooo metric tonnes.
Fifty-five nayeTpaisc (a) Tinting Paste
per kilogram.
(Blue).
(b) Stiff paints
Fourteen rupccsTand thirty naye paise per quintal.
Fifty naye paise per (c) Ready mixed
litre.
paints and enamels.
Provided that where the total output of a manufacturer of water paints, and oil paints and enamels taken together does not exceed 150 metric tonnes per year, the first 50 metric tonnes of such articles cleared from the factory during the year shall be exempt from the excise duty leviable thereon.
II. Varnishes and Blacks—
The output of all varnishes and blacks for the year does not exceed 450 kilolitres.
(a) On the first 50
(i) Varnishes
Nil.
kilolitres.
(6) On the next 50
kilolitres,
Twenty] naye paiic per litre. •m Twenty-eight nivc
(c) On the balance
paise per litre.
2 I 4 3 (a) on the first 50 Nil. 1 (2) Bituminous anc kilolitres. coal tar blacks.50 Ten naye paise per
(b) on the next
litre. *
kilolitres.
Fourteen naye paise
(c) on the balance
per litre.
Provided that the total quantity of varnishes, and bituminous and coal tar blacks taken together cleared free of duty or at the concessional rates of duty shall not exceed 60,50 or 350 kilolitres respectively as th.e case may be.
III. Nitrocellulose lacquen clear and plgmcntcc
3, The output for the 1 year does not ex- ceed no kilolitres.
5 Nil.
(a) on the first
kilolitres.
10 Eighty naye paise
(6) on the_next
per litre.
kilolitres,
(c) on the balance One rupee and fifteen nave paise per litre.
1.36/63.j
G.S.R. 314.—In exercise of the powers conferred by sub-rule (1) of rule & of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 20/60-Central Excises, dated the 1st March, 1960 the Central Government hereby exempts strawboard other than corrugated board, upto the quantity prescribed in column (1) of the table hereto annexed, cleared by any manu- facturer for home consumption on or after the first day of April in any financial year, from so much of the duty leviable thereon as is in excess of thfe amount specified in the corresponding entry in column (2) of the said table:
Provided that where a factory producing strawboard other than corrugated board is run at different times of any financial year by different manufacturers, the quantity of such board cleared from such factory in any such year at nil and concessional rates of duty shall not exceed the limits specified in column 1 of the said table:
Provided further that the exemption shall not apply to any factory which produced more than 6,000 metric tonnes of paper and' paper boards, including strawboards, all sorts, in any of the immediately preceding three complete financial years:
Provided also that a manufacturer shall be permitted to clear for home con- sumption during the month of March, 1963, the difference, if any, between the quantity of strawboard, other than corrugated board, cleared for home consump- tion from the 1st April, 1962 to the 28th February, 1963 and 3,000 tonnes, subject however to a maximum quantity of 250 metric tonnes, at 21 naye paise per kilogram.
TABLE
Quantity
Amount
( i)
CO
. NIL , 9 naye paise per kg. . 15 naye paise per kg.
On the first 125 metric'tonnes . On the next 375 metric tonnes . On the next 1000 metric tonnes On ihe next 1500 metric tonnes
21 naye paise per kg.
[37/63.
, GA . , OF * A . ' A< A .! [PART 11- x 28
G.S.R. 375.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and. in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 119/61-Central Excises, dated the 20th April, 1961, the Central Government hereby exempts sheets and circles of copper and copper alloys falling under sub-item (2) of Item No. 26A of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944) and specified in column (2) of the table hereto annex- ed, if produced by a manufacturer on a rolling mill and issued therefrom in an untrimmed condition, from so much of the duty of excise leviable thereon as is in excess of the amount specified in the corresponding entry in column (3) of the said table:
Provided that for sheets and circles made from metal in a crude form which has already paid duty at a rate lower than Rs. 300 per metric tonne, the duty payable shall be the duty specified in the appropriate entry in column 3(a) of the table plus the amount by which the duty paid on the crude metal falls short of Rs. 300-00 per metric tonne.
TABLE
Amount of duty
Description
Serial No.
If made from metal If made from non- in a crude form duty paid metal in a
which has already crude form
paid duty under sub-item (i) at the rate of Rs. 3OO'00
per metric tonne, or from scrap
( 2)
Oa)
(3b) CD
Rupees Rupees
per metric tonne per metric tonne i
2
I7O'00 440-oo i6o-co 425-00 Sheets and circles of bronze . Sheets and circles of copper and copper
alloys other than bronze.
[38/63,]
G.S.R. 376/—In exereisa of the powers conferred by sub-rulo (1) of rulo 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 86/62-Central Excises, dated the 30th April, 1962, the Central Government hereby exempts rails and sleeper bars of iron or steel falling under Item No. 2UAA of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944), from so much of the duty leviable thereon as is in. excess of Rs. 39-35 per metric tonne:
Provided that in the case of sleeper bars the exemption shall apply only—
(1) if the Collector of Central Excise is satisfied that the sleeper bars are actually used for making sleepers for a railway track, and (2) the procedure set out in Chapter X of the Central Excise Rules, 1B44
is followed.
[39/63.]
G.S.R. 377.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Govern- ment of India in the Ministry of Finance (Department of Revenue) No. 90/62-Cen- tral Excises dated the 10th May, 1962, the Central Government hereby exempts Iron or steel products falling under Item No. 26AA of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1044) and specified in column 2 of the table hereto annexed, If made from steel ingots or semi-finished steel on which
, a . , . , ,, L . A A.I 129
the appropriate amount of duty has already been paid under Item No. 20 or sub- item (i) of Item No. 26AA of the said Schedule, from so much of the duty of ex- cise leviable on such products as is in excess of the duty specified in the corres- ponding entry in column 3 or column 4 of the Table, as the case may be:
Provided that if the products are made from steel ingots on which the appro- priate amount of duty has not been paid, the excise duty for the time being levi- able on steel ingots under Item No. 2ti shall be payable in addition to the duty specified in the appropriate entries in column 3 of the Table:
TARLE
i\ Description
Duty per metric ton- ne if made from duty
Seri; No.
paid steel ingots
Duty per metric ton- ne if made from duty paid semi-finished steel
Prime '. Quality
Prime Quality
Defectives including
Defectives including scrap
scrap
(3a)
(3b)
(4a) (4b) (2)
CD
Rs.
Rs.
Rs.
Rs.
30-00 27-00
All forms of semi-finished steel falling un-
NIL
' NIL
1.
der sub-item ffi.
NIL 27-50 30'00 30-00 22-50
All products falling under sub-item (iA) Black sheets and sheets for tinning Galvanised sheets, plain or corrugated Hoops and strips . . .. Stelp and plate . . . ..
2. 3- 4- 5- 6.
30-00 57-50 6croo 6000 52-50
27'0O 51'75 54-00 54-00 47-25
NIL 21-75 2400 24-00 17-25
[No. 40/63J
GS.K. 378.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts iron or steel products falling under Item No. 2GAA of the First Schedule to the Central Excises and Salt Act, 1944, (I of 1944) and specified in column 2 of the table hereto annexed, from the whole of the duty leviable thereon subject to the limita- tions and conditions specified in the correspnodlng entry in column 3 thereof.
TABLE
1 Description
Limitations and Conditions
2
Seria No. 1
3
Iron and Steel Pipes.
1.
If manufactured from iron or steel plates or sheets which have already paid the appro- priate amount of duty, at or near the site of any project and according to the special requirements and specifications of that project and not for general sale.
2. Telegraph, Telephone and electric light-
ing and transmission poles.
If they are made from iron or steel plates or sheet or are cast from pig iron or semi-finished steel, which have already paid the appro- priate amount of duty, and if, being so made or cast otherwise than in running lengths, they have been given some special shape or quality which would not be essen- tial for their use for any other purpose and only if they are clearly recognlzeable as such.
Tubular sections intended to be used as
Do.
3-
component parts of machinery.
INo. 41/63.]
130 THE GAZETTE OF INDIA EXTRAORDINARY [PAST H-
G S.R. $19.—In exercise of the poweis conferred by sub-rule (1) of rule 8 of •the Cential Excise Rules, 1944, and in supersession of the notification cf the Government of India In the Ministry of Finance (Department of Revenue) No 146/ 62 Central Excises dated the 7th July, 19Q2, the Central Government hereby ex- empts cinematograph films exposed, falling under sub-Item (2) of Item No 37 of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944) and specified in column (2) of the table hereto annexed from so much of the dulv of -excise leviable thereon as is in excess of the duty specified in the corresponding •entry in column 3 or column 4 thereof, as the case may be
TABLE
Description
duty for Serial No.
Amount ol films wh of a widtl : mm or h
ich arc 1 of 30 gher and
Amount of duty for films which ar< below 30 mm - in width
exceeding WO metres in length
not excee Jmg 32^0 metres in length
2
i
4(b)
3
4(a1
Naye paise Naye paisc ^laye paisc
per metre
per metre
per metre
i Cleared for home consumption within twelve monthB immediately following the month of certification by the Central Board of Film Censors
ft) First 8 prints of each picture (M) Next iz prints of each picture ("*) Next 15 prints for each picture . (m) Next 15 prints of each picture (v) On the balance . . . ..
15 25 35 •io SO
7 10 13 25 33
10 IS 20 3*: 4<>
15
10
2. Cleared for home consumption after twelve months immediately following the month of certification by the Central Board of Film Ccnsorn
[No 42/63 1
G.S.R. 380.—In exercise of the powers conferred by rule 12 of the Central Excise Rules 1944 the Central Government hereby makes the following further amendment m the notification of the Government of India In the Ministry of Finance (Department of Revenue) No 197/62-Central Excises dated the 17th November, 1962, namely—
In the Table annexed to the said notification, for the entries against Serial TNTo 9, the following entries shall be substituted, namely —
2
3 4 5
"Package lea . . . - , .. Do. 40 naye "
paise per kilogram
[No 4J/6J]
G.S.R. 381.—In exercise of the powtrs conferred by rules 12 and 12A of the Central Excise Rules, 1944 read with clause 27 of the Finance Bill, 1963, which clause hus by virtue of a declaration made under the Provisional Collection of Taxes Act, 1931, the force of law, the Central Government hereby directs that
SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY
v^
where any goods have been subjected to a special duty of excise under the afore- said clause and where on the export of such goods the Central Government has by a notification issued under the said rules 12 or 12A permitted the rebate of excise duty paid on such goods under the Central Excises and Salt Act, 1944, a rebate of the special duty of excise shall also be made in full subject to the same conditions as govern the rebate of excise duty.
[No. 44/63.]
G.S.R. 382.—In exercise of the poweis conferred by sub-rules (2) and (3) of rule 125 of the Defence of India Rules, 1962, the Central Government hereby makes the following Order, namely: —
1, Short title and extent.—(1; This Order may be called the Essential Articles (Price Control) Order, 1963.
(2) It extends to the whole of India.
2. Definitions.—In this Order,—
(a) 'dealer' means a person carrying on, the business of selling any essen- tial article, whether wholesale or retail and whether in conjunction with any other business or not, and includes his representative or agent;
(b) 'essential article' means any article specified in the Schedule to this
Order;
(c) 'past price' in relation to any essential article sold in any area means the price at which that article was normally sold by wholesale dealers or retail dealers, as the case may be, in that areu on or, before the first day of February, 1963;
(d) the words and expressions 'kerosene', 'vegetable product', 'soap' and 'printing and writing paper' shall have the meanings respectively assigned to them in items Nos. 7, 13, 15 and 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944).
3, Fixation of maximum price.—No wholesale dealer or retail dealer, as the case may be, shall, with effect from the commencement of this Order, sell any essential article to any person at a price which is in excess of,—
(a) where any duty of excise payable under the Finance Bill, 1963 has been paid on that article, the aggregate of the past price of such article and the amount specified against that article in the corres- ponding entry in column 2 of the aforesaid Schedule; and
(b) in any other case, the past price of that essential article.
4. List of essential articles to be displayed.—Every dealer shall cause to be prominently displayed on a special board to be maintained for this purpose at or near the entrance to the place of sale—
(a) a list of essential articles held by him from time to time in stock
for ready delivery;
(b) the past price of each such article; and (c) the price at which he proposes to sell that article.
SCHEDULE
(See paragraphs 2(b) and 3(b).
(1)
( 2)
Amount Description of essential articles
I.
Kerosene
(a) Superior
, Two rupees and forty naye paiac.
Ten naye paisc.
-'•) A tin containing 18-5 litres . ',-.* ^ botfle containing 3/4tli of a litre
J22 ' *HK GAZETTE OF INDIA EXTRAORDINARY " [PAIU I I -S EC 3(1)]i 2 (£) Inferior
(0 A tin containing i8-5 litres . (w) A bottle containing 3/4th of a litre.
2.
. One rupees and seventy nayc paise Seven nayc paiac.
Vegetable Products
(a A t in c o n t a i n i ng I 6 -J k i l o g r a ms . One rupee and five naye paine. ( b) A t in c o n t a i n i ng 4 k i l o g r am s . . .. Twenty five naye paise. (c) A t in c o n t a i n i ng 2 k i l o g r a ms . . .. . Thirteen naye paise. (d) A t in c o n t a i n i ng o ne k i l o g r am . Seven naye paise. (!") l o o se o ne k i l o g r am . . . .. Six nayc paise.
Washing Soap
3-
(a) A bar of 45 tolas or 525 grams . Two naye paisc.
(b) Sold by weight in Cakes per kilogram . Four naye paise.
Printing and Writing Paper
4-
Nine naye paise. . Eighteen naye paise.
2.2 naye paisc.
(a) A ream wcighing'approximately 4 kilograms (b) A ream weighing approximately 8 kilograms (c) Other varieties, per kilogram
[No. 46/63.1
G.S.R. 383.—In pursuance of the Explanation to Item No. 14-E of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944) and of the Expla- nation to Item No. 28A of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/62-Central Excises, dated the 24th April, 1962, the Central Government hereby notifies all editions of the following Pharmacopoeia, Formularies and other publications for the purposes of the said Explanations, namely: —
1. The Indian Pharmacopoeia. 2. The National Formulary of India. 3. The International Pharmacopoeia. 4. The British Pharmacopoeia. 5. The British1 Pharmaceutical Codex. 6. The British Veterinary Codex. 7. The United States Pharmacopoeia 8. The National Formulary of the U.S.A. 9. The Dental Formulary of U.S.A. and,
10. The State Pharmacopoeia of the U.S.S.R.
[No. 47/63.]
G.S.R. 384.—In exercise of tho powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely: — 1. These rules may be called the Central Excise (Fifth Amendment) Rules, 1963.
2. In the Central Excise Rules, 1944, in rule 2—
(i) in clause (ii)(A), for sub-clause (a), the following shall be substi- tuted, namely: —
"(a) in the State of Gujarat, in the Union territory of Dadra and Nagar Haveli and in territories of Daman and Diu of the Union terri- tory of Goa, Daman and Diu, the Collector of Central Excise, Baroda;"
(ii) after sub-clause (q), the following sub-clause shall be inserted, namely:—
'
"(r) in the territory of Goa of the Union. territory of Goa, DBTH^-I ;.-.-!
Diu, the Customs Adviser, Goa."
[No. 48/63.] B. N. BANERJI, Jt. Secy.