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REGISTERED No. D. 221.

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 39] NEW DELHI, SUNDAY, MARCH 1, 1964/PHALGUNA 11, 1885

Separate paging is given to this Part in order that it may be filed as a separate compilation

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATIONS

CENTRAL EXCISES

New Delhi, the 1st March, 1964

G.S.R. 339.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the fol- lowing notifications of the Government of India in the Ministry of Finance (Depart- ment of Revenue), namely: —

1. 70/62—Central Excises dated the 24th April, 1962. 2. 75/62—Central Excises dated the 24th April, 1962. 3. 101/62—Central Excises dated the 25th May, 1962. 4. 130/62—Central Excises dated the 13th June, 1962, 5. 143/62—Central Excises dated the 7th July, 1962. 6. 145/62—Central Excises dated the 7th July, 1962. 7. 171/62—Central Excises dated the 22nd September, 1962. 8. 202/62—Central Excises dated the 24th November, 1962. 9. 206/62—Central Excises dated the 24th November, 1962.

10. 20/63—Central Excises dated the 2nd February, 1963. 11. 41/63—Central Excises dated the 1st March, 1963. 12. 45/63—Central Excises dated the 2nd March, 1963, 13. 129/63—Central Excises dated the 10th August, 1963. 14. 138/63—Central Excises dated the 17th August, 1963. 15. 154/63—Central Excises dated the 2lst September, 1963.

[No. 21/64.]

( 297)

G.S.R. 340.—In exercise of the powers conferred by sub-rule (1) of rule B •f the Central Excise Rules, 1944, the Central Government hereby directs that in the notifications of the Government of India in the Ministry of Finance (Depart- ment 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 •ubstituted:—

TABLE

Substitute Notification No. and date

For

s. No.

(4) ( i)

(3)

W

i i88A/62-Cential Excises dated the " R s . 2 - 2 5 p t i K g ." "Es. 3 - " F " K g ." 3rd November, 1962

3 14/63-Central Excises dated the 2nd

"60-cc" "45-oo"

(i) "27-cc"

(2) "18 00"

February, 1963.

"30-00"

(3) "13-5°"

"15-00"

(4) "io-00"

30/60-Cemral Excises dated the 1st "Ra. 29 • 35 per metric "RE 2c-cc ptr metric 3

tonne" March, i960.

tonne¹'

39/63-Central Excises dated the 1st "Rs. 39 '3J per metric "Rs. 50CC per mttrte 4

tonne"

tonne"

March, 1963.

42/63-Central Excises dated thej 1st

"4cco metres" 5

March, 1963.

"32JC metres" (in the two places where it occurs)

[No. 22/64.J

G.S.R. 841.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts Cigarettes falling under Item No. 4 of the First Schedule to the Central Excises and Salt Act- 1944 (1 of 1944), of which the value exceeds Rs, 15.00 a thousand but does not exceed Rs. 25.00 a thousand, from so much of the dnty of excise leviable thereon as is in excess of Rs. 7.60 per thousand.

[No. 23/04.}

G.S.R. 142.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes with effect from th& 1st April, 1964, the following further amendment in the notification of

the Government of India in the Ministry of Finance (Department of Revenue) No. 137/60/Central Excises, dated the 1st October, 1960, namely: —

In the Table annexed to the said notification, for the entries against S. No. 1(3) and the proviso thereunder, the following entries and provisos shall be aubsti- tuted, namely: —

TABLE

Exttrt of extrnp-

Description of goods

Airnuxt Cucumsiarces in which goods arc eligible for

tion

exemption

( 1)

(3)

(4)

"(3) Oil paints and enamels The output of all oil On the first 75c metric

paints and enamels tonnes of all oil for the financial year paints and enamch does not exceed 3000 taken together, metric tonnes.

(") Tinning paste (Blue)

Fifryfivc naye paise ptr

Kilogrtm.

(b) Stiff paints •

Fourteen rupees *nd thrity nayc paise per quintal.

(c) Ready-mixed paintj

Fifty naye paise per enamels

litre.

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:

Provided further that for the purpose of computing quantities eligible for exemption and/or assessment at the concessional rates, one litre of ready-mixed paints shall be deemed to weigh 2i kilograms If it is lead based (that Is, were red or white lead on any other lead compound is the pigment used for its manu- facture) and I 3/7 kilogram if it is not lead based,"

[No. 24/64.]

O.S.R. 343.—In exercise of the powers conferred by sub-rule (1) of rule 8 at the Central Excise Rules, 1944, and in supersession of the notifications of the Gov- ernment of India in the Ministry of Finance (Department of Revenue) Nos. 123/62 and 124/62-Central Excises dated the 13th June, 1962, the Central Government hereby exempts Hydrochloric and Nitric acids falling under Item No. 14G of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.

[No. 25/64.]

G.S.R. 344.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts Oxygen, Chlorine, Ammonia and Refrigerant gases not otherwise specified falling under Item No. 14H of the First Schedule to the Central Excises and Salt Act, 1944 (1 of J944) from the whole of the duty of excise leviable thereon.

[No. 26/64,]

G.S.R. 345.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts Carbonic acid (Carbon dioxide) falling under Item No. 14H of the First Schedule to the Central Excises and Salt Act, 1944 (1 oL 1L441, used for any industrial purpose

other than the manufacture of beverages and aerated waters, from the whole of the duty of excise leviable thereon, provided that where the gas is used for suck industrial purpose elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944. shall be followed.

[No. 27/64.]

G.S.R. 346.—In exercise of the powers conferred by sub-rule (l) 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. 37/62/Central Excises dated the 24th April, 1962, the Central Government hereby exempts Soap in or in relation to the manufacture of which no process has been carried on with the aid of power or of steam for heating and falling under sub- Item II of Item No. 15 of the First Schedule to the Central Excises and Salt Act. 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.

[No. 28/64.J

G.S.R. 347.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment In the notification of the Government of India. Ministry of Finance (Department of Revenue), No. 54/59-Central Excises, dated the 16th May, 1959, namely:—

In the Table annexed to the said notification, the entries relating to S. No. 2 shall be omitted

[No. 29/84.5

G.S.R. 348.—In exercise of the powers conferred by sub-rule (1) of rule 8 o£ 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. 36/62-Cen- tral Excises dated the 24th April, 1962. the Central Government hereby exempts from the whole of the duty of excise leviable thereon, 50 tonnes of household and laundry soap and 25 tonnes of toilet, monopole or textile soap, falling u^der sub- Item I of Item No. 15 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), cleared for home consumption by any manufacturer on or after the first day of April In any finlncial year:

Provided that where a factory producing soap is run at different times of the financial year by different manufacturers, the quantity of such soap beared from such factory in any such year without payment of duty shall not In the aggregatt exceed the said limits:

Provided further that the above exemption shall net apply to the soap manu- factured by any manufacturer applying for a licence on or after the 6th July, 1963, unless he satisfies the Collector of Central Excise—

fa) that the factory for which the licence is applied for was owned on the 6th July, 1963, by the applicant, and

(b) that the applicant and, in the case of partnership, any partner thereof had or has no proprietary interest on or after the said date, in any other concern producing soap.

[No. 30/64.1

G.S.R. 34!),—In excerclse of the powers conferred by sub-rule (1) of rule 8 of the Central Excisa Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 68/62/Central Excises dated the 24th April, 1962, the Central Government hereby exempts Rubber products, falling under Item No. 16A of the First Schedule to the Central Excises and Salt Act. 1044 (1 of 1944) and specified in column (2) of

the Table appended hereto, from so much of the duty of excise leviable thereon as Is in excess of the amount specified in the corresponding entry In column (a> •f the said Table:

TABLB

Amount

DcBcription

s.

ii

No.

(3)

.CO

Rs. per Kilogram

i.

2 15

Latex foam sponge

i.

I'10

Products commonly known as tread rubber or camel back including cushion compound, cushion gum, tread gum and tread packing strips M

All other products

|.

Nil

3-

INQ. 31/64.]

G.S.B. 350.—In exercise of the powers conferred by sub-rule (1) of rule 8 ot the Central Excise Rules, 1944, the Central Government hereby exempts printing and writing paper, falling under sub-item (3) of Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and of a substance not exceeding 75 gramme per square metre, from so much of the duty of excise leviable thereon aa Is in excess of 22 naye paise per kilogram.

[No. 32/04.J

G.S.R. 351.—In exercise of the powers conferred by sub-rule (1) of rule 8 ol the Central Excise Rules, 1944, the Central Government hereby directs that in respect of paper, all sorts, other than newsprint and board, falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and containing not less than 50 per cent bagasse in the form of pulp, the duty of excise: leviable thereon shall be reduced by an amount equal to the duty leviable at 5 nP. per Kg.

[No. 33/64.1

G SR 352.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts paper, all Borts [falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act 1944 (1 of 1944)], produced in any factory which commences manufacture for the first time on or after the 1st March, 1964, or produced in a factory existing immediately before the 1st March, 1964, whose production capacity has bepn en- larged and brought into operation on or after the 1st March, 1964, to the extent such production is attributable to the enlarged canarfty. from so much of the duty of excise leviable thereon as is specified in column (3) of the Table hereto annexedr

durlng the period specified In the corresponding entry in column (2) of the said Table:

TABLB

Period

Extent of exemp-

tion

(a)

(3) s. No. W

i.

D irinj thi flfjt i2 months of ths cDM"n;neeni;nt of production .

25% of the duty

leviable.

3.

D jring tht rnxt n miatln of the c3Tm;n"rn:nt of production

20% of the duty

leviable

D iciij th: n-ict i2 mi.ithj of th; con-m;ticom:ntof production

15% of the duty

3.

leviable

[No. 34/64.]

G.S.R. 353,—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 Gov- ernment of India in the Ministry of Finance (Department of Revenue) No. 57/60- Central Excises dated the 20th April, I960 and No. 37/63-Central Excises dated the 1st March, 1903. the Central Government hereby exempts strawboard and pulp- board including¹ greyboard, falling under sub-item (3) of Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), taken together, up to the quantity prescribed in column (1) of Table 1 below, cleared by any manu- facturer for home consumption during any financial year, from so much of the duty leviable thereon as is in excess of the amount specified in the corresponding entry in column (2) of the same Table.

TABLE I

Amount

Quantity

<*)

to

. Nil

un me first 125 metric tonnes

* * 1 • •

10 nP per Kilogram

On the next 375 metric tonnes

. 20 nP per Kilogram

On ths next iooo metric tonnes

. 30 nP per Kilogram

On the next IOOO metric tonnes

Provided that—

(1) Where a factory producing strawboard or pulpboard including greyboard is run at different times of any financial year by different manufacturers, the quantity of such boards cleared from such factory in any such financial year at nil and concessional rates of duty, shall not exceed in the aggregate the limits specified in column (1) of Table 1 above;

(2) Not-withstanding any thing contained In the foregoing provisions, a manu- facturer shall be permitted to clear for home consumption at nil or concessional rate* of duty during the month of March, 1964, strawboard or pulpboard including gr^board taken together, only up to the quantity prescribed in column (1) of

Table 2 below and at the rate specified in! the corresponding entry in column (2) thereof:

TABLE—2

Quantity (1)

Rate of duty (2)

F L c tt 10 m e t r ic t o n n es . . . .. Oa t he n e xt 33 m e t r ic t o n n e* . . .. Oa t he n e xt 8 3 m e t r ic t o n n e* . . ..

On t he n e xt 83 m e t r ic t o n n es

• Nil • 10 nP. per Kilogram - 20 nP. per Kilogram • 30 nP. per Kilogram

(3) nothing contained in this notification shall apply to a manufacturer vrb" applied or applies for a licence on or after the &th day of November, 1963, unleaa he satisfies the Collector of Central Excise—

(a) that the factory for which the licence was or is applied for was owned

on the 9th day of November, 1963, by the applicant; and

(b) that the applicant and, in the case of partnership, any partner thereof had or has no proprietary interest on or after the said date, in any other concern producing strawboard (other than corrugated board) and/or pulpboard including greyboard.

[No. 35/64.J

G.S.R. 354.—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 Gov- ernment of India in the Ministry of Finance (Department of Revenue) No. 38/62/ Central Excises dated the 24th April, 1962, the Central Government hereby exempts rayon and synthetic fibres and yarn falling under Ttem No. 18 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (2) of the Table hereto annexed, from so much of the duty of excise leviable thereon as in excess of the duty mentioned in the corresponding entry in column (3) thereof:

TABLE

No. Description

(2)

D u ty (3) Serial W

Rs. per K

Staple fibre—

1

(") of cellulosic origin . . . . . . ..

(w) all other*

I'oo 2'00 Nil Staple fibre y a rn . . . . . . . .. R i y ^a a nd s y n t h e t ic y a rn c o n s i s t i n g ' e n t i r e ly of cellulose derivatives

2 3

or regenerated cellulose or b o t h—

(j) b e l ow 75 deniers

("') 75 d ; n i e rs a nd a b o ve b ut n ot a b o ve 100 d e n i e r* (fit) above 100 d e n l e rs , . . , . . ..

6-oo 4-50 3-00

O t h er S y n t h e t ic y a r n s—

4

ft) 75 d e n i e rs a nd above b ut n ot above 100 d e n l e rs

7-5° 6-00 (IJ) a b o ve 100 deniers

[No. 36/64.]

GSR. 355.—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 Gov- ernment of India in the Ministry of Finance (Department of Revenue) No. 39/62/ Central Excises dated the 24th April, 1962, the Central Government hereby exempt* godet waste, under-size cakes waste and reeling and coning waste, falling under

the category of rayon and synthetic fibres and yarn and specified in column (1) of the Table hereto annexed, from sa much of the duty of excise leviable thereon as is in excess of the duty mentioned in the corresponding entry In column (2^ thereof:

TABLB

Description

Duty

(i)

to

Rs. per Kg.

reeling and coning waste :—

Godet waste, under-size cakes waste and of ccllulosic origin others . . . ..

I OO 2-OO &

[No. 87/64.J

G.S.R. 356.—In pursuance of rule 96W 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 Revenue) No. 41/62-Central Excises, dated the 24th April, 1962.

[No. 88/M.l

G.S.R 357.—In exercise of the powers conferred by fub-section (2) of section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby fixes for woollen yarn specified in column (2) of the Table hereto annexed and chargeable with duty ad valorem under Item No. 18B of the First Schedule- to the said Act, the tariff values specified in the corresponding entry in columr* (3) of the said Table:

TABLE

T a r i ff v a l ue Description

s.

( 3)

to

No. (i)

R s . p c r K g.

W o r s t ed y a r n—

i

26-0 18-00 ( a) of 48 c o u n ts a nd a b o ve . . .. ( 6) of l e as t h an 48 c o u n ts . . ..

O t h e rs v

• . . S-oo z

[No. 39/64.}

G SR 358—In exercise of the powers conferred by sub-rule (1). of rule 8 of the Central Excise Rules 1944 the Central Government hereby exempts electric motors falling under Item No. 30 of the First Schedule to the Central Excises and Salt Act 1944 (1 of 1944) and designed to work at pressure not exceeding 60 volts from the whole of the duty of excise leviable thereon.

[No. 40/64.1

G SR 359 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 Gov- ernment of India In the Ministry of Finance (Department of Revenue) No. fl2/62- r w r al Excises dated the 24th April, 1962, the Central Government hereby exempts Stodess receiving sets falling under Item No. 33A of the First Schedule to the

Central Excises and Salt Act, 1944 (1 of 1944) and of the description specified in column (1) of the Table hereto annexed from so much of the duty of excise levi- able thereon as is in excess of the amount specified in the corresponding entry in. column (2) of the said Table:

TABLE

A m o u nt ( 2)

Description ( 1)

Seta who"e price at t he p o i nt of sale to t he c o n s u m e r—

(Rs. each).

Nil 15-co 21 • 1 c 3O-co 50-co

70-00

90-00 CO does n ot exceed R s. 165-00 each (ii) exceeds R s. 165-00 each, b ut docs n ot exceed R s. 2 2 5 - co each Oil) exceeds R s. 225 co each, b ut does n ot e x c t td R s. 3 c c - co t e ch {iv) exceeds R s. 3 0 C 00 eachj b ut docs n ot txeeed Rs,. 375CC each . (v) exceeds R s. 375 00 each, b ut does n ot exceed R s. 475 -cc cech . (tit) exceeds R s. 475 • 00 each, b ut doc3 n ot exceed R s. 575 • 00 each • (w'i) exceeds R s. 5 7 5 - co each, b ut does n ot t x c e td R i, 6 7 5 CC e t ch .

Cviii) exceeds R s. 675- 00 each . . . . . ..

ico-oo

Provided that if the manufacturer elects to avail himself of the above exemp- tion, the procedure of assessment set out in the Table shall apply uniformly to all the wireless receiving sets cleared by him.

[No. 41/64.];

G.S.R. 360.—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. 5B/60-Central Excises dated the 20th April, 1960, the Central Government hereby exempts tractors falling under sub-item (3a) of Item No. 34 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon provided that the Collector of Central Excise is satisfied that the tractors are used solely for agricultural purposes.

[No. 42/64.]

G.S.R. 361.—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. 71/62-Central Excises dated the 24th April, 1962. the Central Government hereby exempts gramophone records falling under Item No. 37A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.

[No. 43/64.}

G.S.R, 362.—-In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts Sodium silicate falling under Item No, 14BB of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable therecn, as is In excess of Rs. 4"00 per quintal.

[No. 44/64.]

G.S.R. 363.—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. l59/(53-Centra1 Excises dated the 21st September. 1963, the Central Government hereby exempts cotton yarn falling under Item No. 1BA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (2) of the Table below from so much of the duty of excise leviable thereon as is in

• excess of the duty specified In the corresponding entry in column (3) or column (4), as the case may be. of said Table.

TABLE

DUTY ;S. No.

Description

Single All other*

yum, whether grey or Bleached & grey multiple fold yarn in hanks

2

i

3

4

(nP per kilogram)

SO 25 10 5

90 60 45 35 25 15 10 Cotton yarn of 51 or more counts . . .. Cotton yarn of 40 or more counts but less than 51 counts . Cotton yarn of 29 or more oounts but leas than 40 counts Cotton yarn of 22 or more counts but less than 29 counts Cotton yarn of 14 or more counts but less than 22 counts Cotton yarn of 6 or more counts but less than 14 counts . Cotton yarn of less than 6 counts

i 2 3 4 5 6 7

. Nil Nil . Nil

Provided that—

(1) any yarn which has paid duty at a rate specified in column (3) of tha Table is subsequently subjected to beaming, warping, wrapping, wind- ing or reeling- or uny ono or more of these processes with the aid of power, the yarn shall be liable to further duty at a rate equal to the difference between the rates of duty specified in respect of that yarn in columns (4) and (3) of the Table;

,(2) no further duty shall be leviable on any yarn not used for weavinK in a composite mill which has already paid duty at a rate specified in column (4) of the Table even if It is subsequently subjected to beam- Ing, warping, wrapping, winding or reeling, or anyone or more of these processes with or without the aid of power;

(3) nothing in this notification shall apply to any yarn which is used for weaving in a composite mill.

1 Explanation: —For the purpose of this notification:

(i) the term 'hanks' shall mean hanks which do not contain more than 1000 metres of yarn in plain (straight) reel;

(M) 'composite mill' means a manufacturer who is engaged in spinning or weaving or processing of cotton fabrics with the aid of power and haa a proprietary interest }n at least two of such manufacturing activities.

[No. 45/64.1

GS.R 364,—In pursuance of rule 96W 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. 66/62-Central Excises dated the 24th April, 1962, the Central Government hereby directs "that the rate of duty in respect of cotton yarn falling under Item No. 18-A of the First Schedule to the Central Excises and Salt Act. 1944 (1 of 1944), and

-specified in column (2) of the Table hereto annexed shall be the rate mentioned

In the corresponding entry in column (3) of the said Table:

T/fflLB

S.No.

Rate

Description of yurn

i

3

nP, per s. metre of the

fabric made

Yarn used in making superfine fabric*

7'00

t 3

6-oo 5'Co 4 00 2-0O Y am u s ed in m a k i ng fine fabrics . . .. Y am u s ed in m a k i ng m e d i um 'A' fabricg Yarn u s ed in m a k i ng m e d i um CB" fabrics Yarn u s ed In m a k i ng coarse fabrics

3 4 5

I

2

3

(it) Mercerised or/and water-proofed (including rubberised)—

(d) Supcrfinc/Fine/Medium-A . . . . . .. (6) Medium/Coarse

2O'0

IO'O

(iii) Processed in any other manner including ahrink-proofed and/or

organdie processed—

30- o 20-o" (a) Supcrflnc/Fine/Medium-A lb) Mcdium-B/Coarse

(2) for proviso 1, the following proviso shall be substituted, namely;—

"1. the rates of duty on grey fabrics produced on powerlooms in one or more factories under the same proprietorship, in which not mor. than 300 powerlooms in all are installed, shall be four-fifths of the appropriate rates as aforesaid.";

I (3) in proviso 2, for clause (b), the following clause shall be substituted •namely:—

'

"(b) that the applicant and, in the case of partnership, any partner thereof' had or has no proprietary interest on or after the said date, In any' other concern producing cotton fabrics,";

(4) in the Explanation, after item (5), the following shall be inserted

namely: —

(6) "Shrink-proofed fabrics" means cotton fabrics which are ordinarily- marketed as such and which have been subjected for this purpose to any special mechanical process or chemical treatment."

[No. 47/64.]

G.S.R. 366.—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, and in Supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 113/62-Central Excises, dated the 13th. June, 1962, the Central Government hereby exempts cotton fabrics produced on. powerlooms in one or more factories under the same proprietorship, in which not more than 300 powerlooms in all are installed, from one-fifth of the duty leviable under that Act:

Provided that this concession shall not be applicable to any powerloom owner "who applied or applies for a licence on or after the 24th April, 1962, under rule 174 of the Central Excise Rules, 1944, unless he satisfies the Collector of Central Excise—•

(a) that each of the powerlooms for which the licence was or is applied for was owned on the 24th April, 1962, by the applicant; and

(b) that the applicant and, in the case of partnership, any partner thereof had or has no proprietary interest on or after the said date, in any other concern producing cotton fabrics.

[No. 48/64.}

G.S.R. 361.—In pursuance of rule 96J of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry oi Finance (Department of Revenue) No. 114/62-Central Excises, dated the 13tb June 1962, the Central Government hereby fixes with effect from the 1st March, 1964, the following rates per shift, per month, per powerloom employed by or o"

"behalf of the same person in the manufacture of unprocessed cotton fabrics, namely:—

If one • or more power loomt are emp- loyed in the manu-

If all powerlooms are employed in the manufacture of onty medium and/or facture ot supcrfire

coarse fabrics

and/or fine fabrics

R s.

Rs.

Where not more than 49 powerlooms arc employed On the first 4 powcrlooms On the next 20 powerlooms On the balance . . . ..

(m)

N il 2-50 5-00

Nil 37-5° 75-00

Provided that where roller locker machines are employed, either exclusively or in addition to any other type of powerloom, every metre of the width of such machine Khali be reckoned as one powerloom and where the total width is in excess of whole metres, the balance shall be ignored:

Provided also that any such manufacturer of cotton fabrics who applied or applies for a licence on or after the 24th Anril, 1962, under rule 174 of the Central Excise Rules, 1944, shall be required to pay 25 per cent more over the rates prescribed above, unless he satisfies the Collector of Central Excise,—

(a) that the equipment for which the licence is applied for was not in any way owned on the 24th April, 1962, by any other manufacturer of cotton fabrics; and

(b) that he had or has, no proorietary Interest on or after the said date,

in any other concern producing such fabrics with such, equipment.

[No. 49/64,]

G.S.R. 368.--In pursuance of rule 96J of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 46/62-Central Excises, dated the 24th April, 1962, the Central Government hereby fixes with effect from 1st March, 1934, the following rates of additional excise dutv per shift, per month, per powerloom cmDloyed by or on behalf of the same person in the manufacture of unprocessed cotton fabrics, namely;

Where not more than 41 powerlooms are employed.—

(i) on the first 4 powerlooms , . .. .. Nil (ii) on the next 20 powerlooms . . . . . Rs. 10.00 (iii) on thu balance .. .. .. Rs. 15,00

Provided that where roller locker machines are employed, either exclusively or in addition to any other type of poworloom, every metre of the width of such machine shall be reckoned as one powerloom and where the total width is in -excess of whole moires, the balance shall be ignored;

Provided also that any such manufacturer oT cotton fabrics who applied or applies for a licence on or after the 24th April, 1962, under rule 174 of the Central Excise Rules, 1944, shall be required to pay 25 per cent more over the rate¹? prescribed above unless he satisfies the Collector of Centra] Excise—

(a) that the equipment for which the licence is applied for was not in any wav owned on the 24th April, 1902, by any other manufacturer of cotton fabrics; and

(b) that he had or has no proprietary interest on or after the said date,

in any other concern producing such fabrics with such equipment,

[No. 50/64.J

G.S.R. 369.—In exercise of the powers conferred by sub-rule (1) of rule ff of the Central Excise Rules, 1944, the Central Government hereby exempts Iron In any crude form falling under Item No. 25 of the First Schedule to the Central¹ Excises and Salt Act, 1944 (1 of 1M4), from so much of the duty of excise levi- able thereon as is in excess of Rupees thirty per metric tonne,

[No. 51/64.]

G.S.R. 370,—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. 40/63/Central Excises, dated the 1st March, 1963, 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 (1 of 1944) and specified to column (?) of the Table hereto annexed from so much of the duty of excise- leviable thereon as is in excess of the duty specified, and subject to the condi- tions laid down, in the corresponding entries in columns (3) and (4) respectively of the said Table:

Provided that in the case of the products mentioned against S. Nos. 3, 4 and 7 of the said Table, the duty shall be reduced further by Rs. 50 or Rs. 90 per metric tonne according as they are made from steel Ingots or semi-finished sfeel! respectively on which the appropriate amount of duty has already been paid.

TABLE

Condition

Description 1 Duty per

S.No.

( I)

(4)

(2)

irictric tonne (3)

Rs.

I

If made from steel ingots on which

40- oo

All forms of semi-finished stctl falling under sub-item CO

duty at the appropriate rate has already been paid|

2

40-oo

All products falling under sub- (a)

item(ia)

If made from steel ingots on which durv at the appropriate rate has already been paid.

Nil

(*)

If made from semi-finished steel ™"oof which duty at the appropri"e rate ha* already been paid.

All products falling under sub-item

3

IIO'OO

(n)

150-00

Skelp

4

Nil

Cast iron pipes . .

5

If made from iron in any crude form) on which the appropriate amount of duty under Item No. 25 has already been paid.

Nil

Steel pipes and tubes other than

6

seamless pipes and tubes.

If made from skelp, plates or shoets on" which the appropriate amount of duty has already been paid.

IIO'OO

Seamless pipes and tubes

7

Steel castings

8

Nil

(a) made from duty 'paid steel

50-00

[No. 52/54.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 Central Government hereby exempts steel ingots falling under Item No. 26 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), produced from fresh unused steel melting scrap, exclusively or in admixture with any other material, from so much of the duty of excise as is proved to have been paid on such fresh unused steel melting scrap under Item No. 26 of the said Schedule, provided that no set off of duty haa already been availed of in respect of such scrap.

[No. 53/64.]

G.S.R. 372.—In exercise of the cowers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts, from- the whole- of the duty of excise leviable thereon, scrap iron and steel melting scrap falling under Item Nos. 25 and 26 respectively of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and obtained In the manufac- ture of iron and steel products from iron in nny crude form, or steel ingots, or iron or steel product?, which have already paid the appropriate amount of duty leviable thereon under Item No. 25, 26 or 26AA of the said Schedule, as the case may be, provided that no set off of duty has already been availed of,

[No. 64/64.]

G.S.R. 373.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1044, the Central Government hereby exempts foot- wear falling under Item No, 36 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and produced in any factory including the precincts thereof, whereon not more than 49 workers are working or were working on any day of the preceding twelve months, and the total equivalent of power used In the process of manufacturing footwear does not exceed two Horse Power, from the whole of the duty of excise leviable thereon.

[No. 55/64.J

G.S.B. 374.—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. 26/60/Central Excises, dated the 1st March, 1960, the Central Government hereby exempts—

(i) all component parts of footwear, except soles, half soles, heels and soles and heels combined,

(11) soles, half soles, heels and soles and heels combined made of wood or leather, and

(iii) soles specially made and clearly recognizable as being designed for foam rubber ch appals,

falling under sub-item (2) of Item No. 36 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excifl* leviable thereon under that sub-item.

Explanation.—For the purpose of this notification, 'ChaDpal' shall mean 8ol"- without Mpper, to be attached to the foot only by thongs passing over In-step but not even round the ankle,

[No. 56/64.]

G.S.R. 375.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts such parts of footwear [falling under sub-item (2) of Pern No. 36 of the 'First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)], as are used in the factory of production itself in the manufacture of footwear, falling under sub-item (1) of the said Item, from the whole of the duty of excise leviable thereon, provided¹ that the footwear itself is not exempt from duty.

[No, 67/M.]

G.S.R. 376.—In exercise of the powers conferred by sub-rule (1) of rule 8' of the Contral Excise Rules, 1944, and in supersession of the notifications of the

Government of India in the Ministry of Finance (Department of Revenue) No, 44/61/Central Excises, dated the 1st March, 1961 and No. 139[61-Central Excises, dated the 1st June, 1961, the Central Government hereby exempts matches specified in column (2) of the Table hereto annexed, falling under Item No. 38 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and cleared by any manufacturer for home consumption during any financial year, 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:

TABLE

Specification of matches

Amount

(2)

(3) Category CD

Per gross

boxes ofjo matches (Rs.

nP)

Matches produced in a facotry, the annual output of which exceeds

CA'

4000 million matches

4-6°

Mitchcs produced in a factory^ the annual output of which exceeds 5 DO million matches but does not exceed 4002 million matches

4'40

Matches produced in a factory, the annual output of which exceeds

•c

75 million matches but does not exceed 500 million matches

4"io

Matches produced in a factory, the annual output of which does not

fD'

exceed 5 million matches

. . . . ..

3-75

Provided that—

(1) in determining the rates of duty payable under this notification, account shall be 1aken of all matches cleared for home consumption from the eommence- iment of the relevant financial year, whether

(a) such matches are packed in boxes of 50s or otherwise, or

(b) the factory producing such matches is run at different times of the

financial year by different manufacturers;

(2) any manufacturer—

(a) who applied or appliog on or after the 1st May, 1963, for a licence to manufacture matches, the splints of which are not to be made of bamboo or the boxes of which are not be made of cardboard or bamboo veneer, and

(b) whose annual output of such matches would not exceed four thousand million shall, subject to the other provisions of this notification, pay duty at the rate applicable to matches of identical description pro- duced in a factory falling in the next higher category;

(3) tre above exemptions shall continue to apply to the factories falling in 'Categories 'B\ 'C and 'D' even if their ourput in any financial year exceeds the maximum limit simulated in the above Table by a percentage not more than 20, 25 and 33J respectively;

(4) In the case of any factory using cardboard boxes, the amount of exemp- 1ion shall be increased by 30 nayc paise per gross of boxes;

(5) in the case of any factory falling in category 'C or 'D' the amount of exemptions sha'll be increased by 30 nP. per gross of boxes if the milch sticks are made of bamboo splints and by 20 nP. per pross of boxes if bamboo veneer is used in the making of the boxes and by 50 nP. per gross of boxes, if bamboo is used for both splints and veneer;

(6) the rate of duty applicable to matches produced in a factory, the annua] output of which does not exceed 500 niillion matches, the splints of which are made of bamboo and which are packed in boxes of 40s shall be four-flfths of the

rates applicable to matches of identical description produced in the same factory but packed in boxes of 50s.

[No. 58/64.|

G.S.R. 377.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1F44, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 103/63-Central Excises, dated the 6th July, 1963, the Central Government hereby exempts all articles made of plastics except Poly-urcthane foam and rigid plastic laminated boards and sheets, falling under sub-item (2) of Item No. 15A of the First Schedule to the Central Excises nnd Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon:

Provided that such articles aie produced out of J i: artificial resins or plastic materials in any form, falling under sub-item (1) of the said Hem, on which the duty of excise or countervailing import duty has been paid.

[No. 59/64.]

G.S.R. 378.—In exercise ot the powers conferred by sub-rule (1) of rule 8 of the Central Extisc Rules, 1944, read with sub-section (4) of section 27 of the Finance Act, 1P<>3 (13 of 1963 j, the Central Government hereby exempts all the excisable goods from so much of the special duty of excise leviable thereon under sub-section (1) of section 27 of the said Act as relates to the period com- mencing on the 1st March, 19fi4 and ending with the 31st March, 1964.

[No. 60/64.]

G.S.R. 379.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 61 of the Finance Bill, 1964, which clause has bv virtue of a declaration made under the Provisional Collection of Taxes Act, 1931. the force o law, the Central Govern- ment hereby exempts the excisable goods specified in column (2) of the Table hereto annexed and falling uVider the Items, specified in column (3) of the said Table, of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944J (hereinafter called the Central Excise Act) from so much of the special duty of excise leviable thereon under sub-clause (1) of the said clause as is in excess of the duty specified in the corresponding entry in column (4) of the said Table:

TABLE

Description

Item N o. of

S. No.

the First Sc- hedule to the Central E x- cises and Salt Act, 1944

Duty as percen- tafie of duty levi- able under the Central Excises and Salt Act lead with any notifi- cation for the time being in force

( i)

0)

(3)

14)

i Synthetic organic dyestuffs . . . ..

14D

Nil

2 Cellophane . . . . . . ..

J5B

Nil

' 16

Tyres for motor vehicle¹. :•—•

3

(i) On the first clearances in any financial year up

to a total value of Rs. 50 lakhs .

Nil

fK") T he next clearances in any financial year up to a

4

I

2

3

4

S t a p le i l b re oi CelluloBic origin .

iK

15 p e r c e nt 5

C o t t on y a rn

6

18A

(a) U n - s i z ed . . ..

. .

Nil

(6) Sized

(i) of 29 c o u n ts or m o re . . . ..

20 p er Cent

{ii) ol less t h an 29 c o u n ts . . . ..

10 p er c e nt

G l a ss a nd g l a s s w a re o t h er t h an s h e et glass u nd p l a te

7

glass . ..

. .

23A

Nil

C h i n a w a rc a nd P o r c e l a i n w a re . . . ..

8

23B

Nil

V a c u um a nd gas filled e l e c t r ic b u l bs n ot e x c e e d i ng 60

9

w a t t s, b ut e x c l u d i ng m i n i a t u re l a m ps

Nil

32(1 )W

Provided that—

(1) if unsized cotton yarn which has been cleared without the payment of special duty of excise 11 sized afterwards with the aid of power, the manufacturer undertaking the sizing shall be liable to pay the special duty of excise at the appropriate rate;

(2) if sized cotton yarn which has paid the duty leviable under the Central Excise Act read with any notification for the time being in force at a rate appropriate to yarn in hanks and the special duty of excise calculated with reference to the amount of the duty leviable as aforesaid, is subsequently subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes with the aid of power which makes it liable to a higher rate of duty under the Central Excise Act read with any notification for the time being in force, special duty of excise calculated with reference to such enhanced duty shull also be payable on such yarn,

[No. 61/64,] B, N. BANEBJI, Addl. Secy.

FRTT-TKD IN INDIA. BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PBESSi VEW DELHI AND PUPLISHED BY TFE MANAGER OF PUBLICATIONS, DELHI, 1 0 64