REGISTERED No. D. 221
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-Section (i)
PUBLISHED BY AUTHORITY
No. 95] NEW DELHI, FRIDAY, MAY 26, 1967/JYAISTHA 5, 1889
Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF FINANCE
(Department of Revenue and Insurance)
NOTIFICATIONS
CUSTOMS
New Delhi, the 26th May 1967
G.S.R. 782.—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts aluminium ingots and aluminium wire bars falling under Item 66(1) of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), from so much of the additional duty leviable thereon under section 2A of the second-mentioned Act as is equivalent to the duty leviable at Rs. 400 per tonne,
[No. 50/67/F. No. Bud(2)/67-Cua.]
( 2 6 3)
264 THE CAZETTE OF INDIA EXTRAORDINARY [P.VRr II—G.S.R. 783—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue and Insurance). No. 107-Customs, dated the 6th June, 1960, the Central Govern- ment, being satisfied that it is necessary in the public interest ao to do, hereby exempts the articles specified in column (2) of the Tabie below, and falling under Item No. 2 of the Second Schedule to the Indian Tariff Act, 1934 (32 of 1934), from so much of the duty of customs leviable thereon under the second-mentioned Act as is in excess of the duty leviable at the rate specified in the corresponding entry in column (3) of the said Table.
TABLE
SI. No.
Description of Article
Rate of duty
( 2)
( 1)
(3)
1 Hessians (other than cu-pct backing and jute speciali-
ties;
Rs. 750 per tonne.
2 Carpet backing
Rs. 600 per tonne.
Sacking (cloth, bags, twist, yarn, rope and twine)
Rs. 450 per tonne.
3
4 Jute specialities, namely, the following jute manufactures whose L-'.A.S. value is not less than Rs. 3250 per tonne Rs. 600 per tonne.
i j) bleached fabrics, that is to say, jute goods exclud- • ing carpet backing, made of 100% jute fibre, which have been bleached in the cloth stage, or manufactured from TOO% bleached yarn or fibre or both;
(b) dyed fabrics, that is to say, jute go.ids excluding carpet backing, made of roo% juie fibre dyed in the clijlh stage, or manufactured from 100% dyed yarn or fibre or b,.iih;
((.-) printed fabrics, that is 1>J suv, jute goods excluding Carpet backing, every yard of which has been printed in one or more colours;
(J) blended yarn or fabrics, that is to say, yarn or fabrics containing 20% or move of librcs other than jute and the balance of jute;
(e) union fabrics, that is to sav, fabric containing 20°c or more by weight of yarn other than jute and balance of jute;
fj) fine cloth for lamination or coaling, that is> to say,
jute fabrics produced using jute yarn of count 6 lbs. per spindle and below;
(p) fine yarn, that is to say, yarn made of ioo"i iutc
of count 6 Ibi. per spindle and below.
[No. 51/67/F. No. Bud(2)/87-Cus.J
r. 3 (1) ] THE GAZETTE OF INDIA EXTRAORDINARY 265G.S.R 784—In exercise of the powers conferred by sub-section (1) of section i at the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied •at It is necessary in the public interest so to do, hereby exempts iron ore fines including blue dust) falling under Item 29 of the Second Schedule to the Indian riff Act, 1834 (32 of 1934), when exported out of India, from so much of the ty
[No. 52/67/F. No. Bud(2)/67-Cus.]
G.S-R. 785—In exercise of the powers conferred by suh-section (1) of section > of the Customs Act, 1962 (52 of 1962), and in supersession of the notification ~ the Government of India in the Ministry of Finance (Department of Revenue "d Insurance) No. 157-Customs, dated the 2nd August, 1966, the Central Gov- iwnent, being satisfied that it is necessary in the public interest so to do, hereby ~mpts manKanese are of the description specified in column (2) of the Table ow and lallinq under item 7 ol the Second Schedule to the Indian Tariff Act, i (32 of 1934), when exported from India, from the payment of so much of duty of customs leviable thereon under the Second-mentioned Act as is in t of the amount calculated at the rate specified, in the corresponding entry mn (3) of the said Table.
TABLF,
Description of the manganese ore
Rate of duty
(3)
(2)
- / ' f'
-i-rfing more than 48 per cent of manga-
L
Rs. 20 per tonne.
s~& ore having 10 per cent or more but not more
-? per cent ot manganese content .
Rs. 12-50 per tonne.
- ore having less than 10 per cent of manganese . . . . . ..
Rs. 10 per tonne.
[No. 53/67/F. No. Bud(2)/67-Cus.]
'n exercise of the powers conferred by sub-section (1) of section is Act, 1962 (52 of 1962), and in supersession of the notification it of India, In the Ministry of Finance (Department of Revenue 200-Customs, dated the 11th November, 1966, the Central J:*fied that it is necessary in the public interest so to do, es specified in column (2) of the Table below, and falling — id Schedule to the Indian Tariff Act, 1934 (32 of ' of customs leviable thrreon under the second- lhe duty leviable at the rate specified in the
•C the said Table:
266 THE GAZETTE OF INDIA EXTRAORDINARY [PAUTTABLE
Description of article
Rate of duty
SI. No.
( i)
(3)
(2)
i
20% ad valorem reduced by Tca: the value of which docs not exceed Rs. 8/- per kilo-
gram.
paise per kilogTam.
2 Tea, the value of which exceeds Rs. 8/- per kilogram 2iJ% ad valorem reduced by but does not exceed Rs. io/- per kilogram.
paise per kilogram.
Tea, the value of which exceeds Rs. io-/ per kilogram .
3
22% ad valorem reduced bj paise per kilogram or Ks. ' per kilogram, whicheve less.
[No. 54/67/F. No. Bud(2>/fl''
G.S.R. 787—In exercise of the powers conferred by sub-section CD 25 of the Customs Act, 1962 (52 of 1962), the Central Government, bei' that it i3 necessary in the public interest so to do, hereby exempts all specified in the First Schedule to the Indian Tariff Act, 1934 (32 of V the special duty of customs leviable thereon under sub-clause (1) c of the Finance (No. 2) Bill, 1967. which clause has, by virtue of the-, made under the Provisional Collection of Taxes Act, 1931, the force of
[No. 55/67/F. No. Bud
CENTRAL EXCISES
New Delhi, the 26th May 1967
G S.R. 788—In exercise of the powers conferred by sect™, - - •
Excises an Salt Act, 1944 (1 of 1944). the Central GovernrrwJ^v . following rules further to amend the Central Excise Rules, lKfj"^
'%• °* •
1967.
1- These rules may be called the Central Excise (Eleventh ?,% Ct
2. In the Central Excise Rules, 1944—
(1) in rule 2, in clause (Ii)(A), In sub-clause (s), for the 98/66-CE dated the 18th June, I9Gfi", the expression Excises, dated the 2tfth May, 19K7" shall be substitute!
(2) In rule JifiA. in sub-rule (3), to item (b) of clause (1),
proviso shall be added, namely:—
' Provided that having regard to the period that has ; duty of excise was imposed on any such material or finished product, the position of demand and P goods In the country and any other relevant c Central Government may direct that with effec' date all stocks of the said goods in the count- lying in a factory, customs area, [as defl~ 1962 (52 of 1962)1, or warehouse ns a being non-duty paid, may be deem" L duty in respect of the said good- subjert to such conditions as without production of docum-
S(i)] THE GAZETTE OF INDIA EXTRAORDINARY 267<3) in rule 9oW, in sub-rule (1), for the proviso, the following proviso shall
be substituted; nanjfely:—
"Provided that if there is an increase in the rates of duty, such sums shall be recalculated at the increased rates from the date of increase and the liability for duty leviable on the quantity of cotton yarn used in the manufacture of cotton*fejtaagiT" woollen yarn produced shall not be discharged unless the mfflrWi^l duty is paid,
(a) in the case of such cotton yarn, as on the date of clearance of the
aforesaid cotton fabrics, and
(b) in the case of woollen yarn; as on the date of clearance of such
woollen yarn, from the factory of the manufacturer."
[No- 16/67.]
G-S.R. 789—In exercise of the powers conferred by sub-rule (I) of rule 1J.
mf the Central Excise Rules, 1944, the Central Government hereby directs -tfraCIn •ffie notifications (as they now stand) of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below •far the expressions specified in the corresponding entries in column (3) of the sai'd Table, wherever they occur in the said notifications, the expressions specified in the corresponding entries in column (4) thereof shall be substituted-
TABLE
Notification No. &
For
Substitute SL
date
2
£
3
4
No. 100/61-Central Ex-
I
"fifty-five rupees
per quintal".
cises, dated the 2orh April, 1961.
"forty one rupees and thirty-five naye paise per quintal".
"55% ad valorem occurring against
"95% ad valorem
item No. 11(2)
No. 24/65 Central Ex- cises, dated the 28th February, 1965.
"45% ad valorem" Do. "30% ad valorem " Do.
" Rs. 90-00"
"65% ad valorem" "35 % ad valorem " "Rs. 180 • 00" '3 No. 133/63-Central Ex- cises, dated the 10th August, 1963.
"Rs. 328-00"
"Rs. 204-00" .4.
"Rs. 164-00 " "Rs. 102-00" "10% ad valorem "
"20% ad valorem" No.i57/62-Central Ex- cises, dated 10th August, 1962.
"in excess of 20%
"in excess of 30% 5
of the value "
of the value" No. 166/62-Central Ex- cises dated the 1st September, 1962.
&
"2-00"
"3 -oo"
No. 157/64-Central Ex- cises, dated the 16th
October, 1964.
No. 96/65-Central Ex-
"as in equivalent to 7
cises, dated the 19th
June, 1965.
"as is in excess of 10 paise per kilo- gram "
the duty leviable at 50 paise per kilogram "
"Rs. 200-00 per
" R s. 500-oopermet- •s
metric tonne"
tric tonne" No. 66/60-Central Ex- cises, dated the 20th April, i960.
"falling under Item
" 9
No. 16A"
No. 31/64-Central Ex- cises, dated the 1st March, 1964.
10
"15 paise per kilo- wherever they
"falling under sub- items (1) and (2) of Item No. 16A". "16-5 paise per
gram " occure in the kilogram " No. 116/65-Central Ex- cises, dated the 24th July, 1965.
Table.
268 THE GAZETTE OF INDIA EXTRAORDINARY [PART U—G.S.R. 790.—In exercise of the powers conferred by sub-item (.1) of item N<* 3 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) an*. rule 96F of the Central Excise Rules, 1944, the Central Government hereby makes- the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 23/62-CentraI Excises, daled the 24th April, 1962, namely:—
In the said notifications-for the figures "15", "2-5", "SO"', "35" and "45T, undesr the column "Rate of duty per kilogram'', the figures "25", "40", "50", "55" and "65" shall, respectively be substituted-
[No 7.8/67.J
G.S-R. ;791.—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 in the- Ministry of Finance (Department of Revenue and Insurance) No. 92/66-Central Excises, dated the 6th June, 1966, namely:—
In the said notification, for the Table, the following Table shall be substituted^.
namely:—
•'TABLE
Item No. of the
Rate of duty
Description
SI. No. First Schedule to the Central Excises and Salt, Act, 1944.
2
i
4
3
Rs. 165-25 per kilolitre at fifteen deg*- i
Kerosene
7
rees of Centigrade thermometer.
Rs. 461-05 per kilolitre at fifteen Refined Diesel Oils
2 8(a)
degrees of Centigrade thermometer.
Vaporizing Oil Rs. 461 • 05 per kilolitre at fifteen degree " 8(6)
3
of Centigrade thermometer.
10
Furnace Oil
Rs. 49-55 per metric tonne".
4
[No. 79/6X1-
G S.R- 792-—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. 57/57- Central Excises and 58/57-Central Excises, both dated the 6th July, 1957, the Cen- tral Government hereby exempts beltings and hose pipes whose rubber content is nil or less than forty per cent by weight, from the whole of the. duty of excise- leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944).
[No. W/OT.f
G.S.R. 793.—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 and In- surance), No. 25/66-Central Excises, dated the 1st March, 1966. the Central Gov- ernment hereby exempts rayon and synthetic fibres and yarn falling under Jteim No- 18 of the First Schedule to the Central' Excises and Salt Act, 1944 (1 of 1944V
Sec. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 269and specified in column (2) of the Table hereto annexed, from so much of tr duty of excise leviable thereon ns Is in excess of the duty mentioned in the co responding entry in column (3) thereof:—
TABLE
D e s c r i p t i on
D u ty Serial No.
( 2)
( i)
(3)
( R s. p er kilogram) 1. S t a p le f i b r e—
((') of c e l l u l o s ic o r i g in . . . . . . . ..
o-6o
(ii) a ll o t h e rs . . , . . . . ..
12 * 00
2. R a y on a nd s y n t h e t ic y a rn c o n s i s t i ng e n t i r e ly of c e l l u l o se d e r i v a t i v es
or r e g e n e r a t ed c e l l u l o se or b o t h— . . . . . ..
8-50 (0 below 75 denicrs,
C 'O 75 d e n i e rs a nd a b o ve b ut b e l ow 1 00 d e n i e r s, . . ..
5-40
(Hi) 1 00 d e n i e rs a nd a b o ve b ut b e l ow 1 20 d e n i e r s, . . ..
( i n) 1 20 d e n i e rs a nd a b o ve b ut b e l ow 1 50 d e n i e r s,
3-75 3-25
(11) 1 50 d e n i e rs a nd a b o ve b ut b e l ow 3 50 d e n i c r s, . . . ..
2. Bo
( w) 3 50 d e n i c rs a nd a b o ve b ut n ot a b o ve 1 1 00 d e n i e r s,
2-50
2-OO
( v i i) a b o ve 1 1 00 d e n i c r s, . .. . . . ..
O t h er s y n t h e t ic y a r n s—
3-
42-OO
(0 b e l ow 30 d e n i e rs
. . . . . . . ..
( i i) 30 d e n i e rs a nd a b o ve b ut b e l ow 75 d e n i c rs
27-00
( ( ' ") 7J d e n i e rs a nd a b o ve b ut b e l ow 1 00 d e n i e rs . . . ..
I5-0O
{ i v) 1 00 d e n i e rs a nd a b o ve b ut n ot a b o ve 7 50 d e n i e rs
12*00
( v) a b o ve 7 50 d e n i c rs . . . . . . . ..
3 OO
G.S.R. 794.—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 and Com- pany Law), No- 156/64-Central Excises, dated the 16th October, 1564, the Central Government hereby exempts yarn spun out of synthetic staple fibres falling under Item 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 50 much of the duty of excise leviable thereon .as is in excess of the duty mentioned in the corresponding entry in column (3) thereof:—
TABLE
luty
Dea cription E Serial No.
(2)
( i)
(3)
(Rs. per kilogran
Q) Yarn spun—
1.
(a) wholly out of synthetic staple fibre of cellulosic origin, or (b) out of staple fibre aforesaid and cotton only, provided that the cotton contcDt of the yarn does not exceed 40 per cent, of its weight
1*00
0-90
2 70 T HE GAZETTE OF INDIA EXTRAORDINARY [PART II—( 2)
( I)
(3)
(Hi) of 34 or more counts but less than 40 counts,
(iv) of 29 or more counts but less rhan 34 counts,
(u) of 22 or more counts but less than 29 counts, ,
(vi) of 14 or more counts but less than 22 counts, . ..
(vii) of less than 14 counts, . . . . . ..
o-8o 0-6o 0-45 0'30 Nil
2. Yam spun citlier wholly out of synthetic staple fibre or partly of such synthetic iibre a ai partly of any mtural fl ire, lias nitural llbre crjiitint of such yarn being not more than 40 percent if the non-cellulosic fibre content of it is—
CO 5° Pcr c e nt or m o r e,
. . . . . ..
10 * 50
(ii) l e ss t h an 50 p er c e nt b ut m o re t h an 10 p er c e n t,
6 00
(Hi) 10 p er c e nt or l e ss . . . . . . ..
4-5°
New F: ench Count.
Explanation.—For the purpose of this notification, the term "count" means I
[No- 82/67.]
G.S.It. 795-—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. 26/66-Central Excises, dated the 1st March, 1966, the Central Government hereby exempts cotton twist, yarn and thread falling under Item No- ISA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 19441 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 (41 or column (5) or column (G), as the case may be, of the said Table.
TABLE
D u ty
Serial No.
Description
All others
Single y a r n, w h e t h er grey or bleached a nd g r ey m u l t i- plefold y a rn in
h a n ks
U n s i z ed Sized
Sized
Unsized
( 2)
(3) (4)
(6) CD
(5)
( R u p e es p er kilogram)
Cotton twist, yarn or thread—
1.
O'9o 1-08
I'10
6-20 2.
of 51 or more counts, . , . of 40 or more counts but less than 51 counts, . . . ..
I 10
6- 20
065 0-78
of 34 or more counts but less than 40
3-
0-40 0 48
counts, . . . ..
0-70
2-40
of 29 or more counts b ut less than 34
4-
0-05 O'o6
counts,
0-70
2'40
of 22 or more counts but less than 29
5-
0-40
Nil Nil
°"44 6.
counts, . . . . . of 14 or more counts but less than 22
c o u n t s; . ..
0 25
0-28
">f less t h an 14 c o u n ts . . ..
7.
Nil Nil Nil Nil
0-13
0-15
Src 3 (i) ] THE GAZETTE OF INDIA EXTRAORDINARY 211Provided that: (a) any twist, yarn or thread, on which duty has been paid at a rate specified •m column (3) of the Table, Is subsequently sized in the form of hanks with the aid of power or steam or both, the manufacturer undertaking the sizing shall, subject to the provisions of clause (f), be liable to pay further duty at rate equal 10 the diilerence be I,ween the rates of duty specified in column (4) and column (3) "X the Table;
(b) any twist, yarn or thread, on which duty has been paid at a rate specified in column (:S) of the Table, is subsequently subjected to beaming, warping, wrap- ping, winding or reeling or any one or more of these possesses with the aid of power, the twist, yarn or thread 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 column (5) and column (3) of the Table;
(c) any twist, yarn or thread, on which duty has been paid at a rate specified In column (4) of the Table, is subsequently subjected to beaming, warping, wind- ing or reeling or any one or more of these processes with the aid of power, the twist, yarn or thread shall be liable to further duty at a rate equal to the dillerence between the rates of duty specified in respect of that yarn In column (6) and column (4) of the Table;
(d) any twist, yarn or thread, on which duty has been paid at a rate specified In column (5) of the Table, is subsequently sized with the aid of power or steam •or both, the manufacturer undertaking the sizing shall, subject to the provisions •of clause (g), be liable to pay further duty at a rate equal to the difference between the rates of duty specified In column (6) and column (5) of the Table;
(e) no further duty shall be leviable on any unsized twist, yarn or thread, on which duty has already been paid at a rate specified in column (5) of the Table •even if such unsized twist, yarn or thread Is subsequently subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes with or without the aid of power;
(f) the differential rate of duty referred to In clause (a) above payable on the sizing of cotton twist, yarn or thread sized by an independent sizer shall be 4/5th of the appropriate rate;
(g) the differential rate of duty referred to In clause (d) above payable on sizing of cotton twist, yarn or thread sized by an Independent sizer shall be reduced by 5 Paise per kilogram in the case of cotton twist, yarn or thread, men- tioned at Serial Nos- (1) and (2) of the Table, 3 Paise per kilogram in the case of twist, yarn or thread, mentioned at Serial Nos. (3) and (4) of the Table, and "by 1 Paisa per kilogram in the case of twist, yarn or thread mentioned at Serial TJos- (5), (6) and (7) of the Table;
(h) nothing in this notification shall apply to any twist, yarn or thread which is used for weaving in a composite mill;
(i) the duty on sized yarn, shall be charged on the basis of its weight before tslzlng.
Explanation.—For the purpose of this notification;
(i) the term 'hanks' shall mean hanks which do not contain more than 1000 metres of twist, yarn or thread in plain (straight; reel;
(11) "an Independent sizer11 means a manufacturer who is engaged in the sizing of cotton twist, yarn or thread with the aid of power and who docs not undertake spinning of cotton twist, yarn or thread cr weav- ing or processing of cotton fabrics and has no proprietary Interest In any factory engaged either in the spinning of cotton twist, yarn or thread or weaving or processing of cotton fabrics;
(lit) "composite mill'1 means a manufacturer who is engaged in spinning of cotton twist, yarn or thread, or weaving of cotton fabrics or process- ing of cotton fabrics with the aid of power and has a proprietary interest in at least two of such manufacturing activties.
272 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—G.S.F- 796 In pursuance of rule 9GW of the Central Excise Rules, 11.144, and:
in supersession of the notification of the Government of India In the Ministry of Finance (Department of Revenue and Insurance) No. i!8/'66-Central Excises, dated the 1st March, 19B6, the Central Government hereby directs that the rate of duty in respect of cotton yarn falling under item No. IRA 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.
TABLE
Serial
Rate No. Description of yarn
i
2
3
Paise per square metre of the fabric made
22-OO.
I 5 . 00'
6.6o
4.40
2.20 I Yarn used in making superfine fabrics . 2 Yarn used in making fine fabrics 3 Yarn used in making medium-A fabrics . 4 Yarn used in making mcJium-B fabrics . 5 Yarn used in making coarse fabrics
Provided that It the manufacturer elects to avail himself Of the special pro- vision contained in rule 9GW aforesaid, the procedure set out in that rule In this, behalf shall uniformly apply to all the cotton yarn used by him In the production of cotton fabrics in his factory-
Explanation.—-For the purposes of this notification, the average count of yarn in a fabric shall be deemed to be the count of all yarn contained in such fabric. [No. 84/67.J
G.SR. 797. 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. B3/64-Central Excises, dated the 17th April, 1964, the Central Government hereby exempts cotton twist, yarn or thread, falling under Item No. 18A of the Firs! Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), specified in column (2) of the Table below, and used for weaving of cotton fabrics In a composite mill, from so much of the duty o{ 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 the said Table.
TABLE
Sized
Unsized
Description
Serial No.
1
4
3
1
kilogram)
(RB, per
Cotton twist, yarn or thread
Of 29 or more counts but less than 34 counts
1 55
1 86- 1
0.66
0.66 Of less than 29 counts
2
*C S (i) 1 THE CAZETTE OF INDIA EXTRAORDINARY 2 7?Explanations.—For the purposes of this notification,
I. "composite mill" means a manufacturer who is engaged In spinning of cotton twist, yarn or thread or weaving or processing of cotton fabrics- with the aid of power and has a proprietary interest in at least two of such manufacturing activties;
II. the duty on sized yarn shall be charged on the basis of its weight before- sizing.
[No. 80/67.]
G.S.R, 798—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. 127/65-Central Excises, dated the 28th August, 1965, the Central Government hereby exempts unsized cotton twist, yarn or thread falling under item No. 18A of the- First Schedule to the Central Excises and Salt Art, 1944 (1 of 1944) used in the manufacture—
(a) belting, or
(b) hose pipes,
by a manufacturer as well as processor thereof from so much of the duty of excise leviable thereon as is in excess of the duty specified In column (5) of the Table- contained in the notification o£ the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No- 83/67-Central Excises dated the 26th May, 1967.
[No. 80/67.]'
G.S.R, 799..—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Rules, 1944, and In supersession of the notification of the Govern- ment of India in the Mlnstry of Finance (Department of Revenue and Insurance), No- 27/6fi-Central Excises, dated the 1st March, 1966, the Central Government hereby exempts cotton yarn falling under item No. 18A of the First Schedule to' the Central Excises and Salt Act, 1944 (1 of 1944) and contained in fenta produced by factories working under special procedure laid down in rule 96V of the said Rules, as specified in column (2) of the Table below, from so much of the duty leviable thereon as is in excess of the duty specified in the corresponding entry In column (3) thereof.
TABLE
Duty
Serial No.
Description
T
2
3
Rs. i • 20 per kilogram I Cotton yarn contained in fents oi" superfined fabrics
2
Rs. 0-90 per kilogram Cotton yarn contained in fents of fine fabrics Cotton yam contained in fents of medium (tA" and
3
Rs. 0'44 per kilogram.
medium '' B" fabrics
Rs. 0-165 per kilogram.
Cotton yarn contained in fents of coarse fabrics
4
Explanation.—For the purposes of this notification, the weight of yarn con- tained In such fents as are grey at the time of their clearance from trie factory shall be computed at ninety-five per cent of the weight of the fents.
274 T HE GAZETTE OF INDIA EXTRAORDINARY [PART I I-G.S.R- 800,—In pursuance of rule 96W of the Central Excise Rules, 1944, the Central Government hereby makes the following amendment in the notillcation of the Government of India in the Ministry of Finance (Department of Revenue) No. H:f/65-Central Excises, dated "the 24th July, 1965, namely:—
In the said notification, for the words
"four palse per square metre", the words and figures "4:4 palse per square metre" shall .be substituted.
[No. 88/67.]
G.8.R. 801.—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 amendments in the notification of the Government of India in the Minstry of Finance (Department of Revenue and Insurance), No. 29/66-Central Excises, dated the 1st March, 1966, namely:—
In the said notification,—
I. in the first Table, for the entries against Serial Nos. 1 and 2, the following entries shall be substituted—
TABLE
Serial
D u ty No. Description
I
2
3
( P a i se p er sq. m e t r e;
I. Cotton Fabrics!Superfine.
(a) G r ev ( U n p r o c e s s e d)
(b) Bleached o r / a nd d y ed o r / a nd p r i n t ed . . . ..
22
(including r u b b e r i s e d ).
42
(J) P r o c e s s ed in a nv o t h er m a n n er i n c l u d i ng s h r i n k - p r n o l ed o r / a nd o r g a n d ie processed . . . . . . . ..
57
2 Cotton Fabrics/Fine.
(a) G r ey ( U n p r o c e s s e d)
10
(h) Bleached o r / a nd d y ed o r / a nd p r i n t ed
. . . ..
20
(c) M e r c e r i s ed o r / a nd w a t e r - p r o o f e dj w h e t h er r o t - p r o o f ed or n ot ( i n c l u d i ng
r u b b e r i s e d)
. . . . . ..
40
(1) P r o c e s s ed in a ny o t h er m a n n er i n c l u d i ng s h r i n k - p r o o f ed o r / a nd o r g a n d ie p r o c e s s ed
. . . . . ..
55"
II In sub-clause (b) of clause 2 of the second proviso, for the words "in case such fabrics are fine or superfine, two-thirds of the appropriate rates as aforesaid", the words "in case such fabrics are fine or super- fine, one-half of the appropriate rates as aforesaid" shall be substituted.
SEC. J (i) ] THE GAZETTE OF INDIA EXTRAORDINARY 275.G-S-R. 802.—In exercise of "the powers conferred by sub-rule (1) of the Central Excise Rules, 1944, the Central Government hereby rescinds—(a) the following notifications of the Government of India in the Ministry of Finance (De- partment of Revenue), namely:—
1. No. 29/60-Ccntral Excises dated the 1st March, 1960,
2. No, 56/62-Central Excises, dated the 24th April, 1902,
3. No. 214/63-Central Excises, dated the 28th December. 1963,
4. No. 63/65-Central Excises, dated the 3rd April, 1965, and
(b) the following notification of the Government of India In the Ministry of Finance (Department of Revenue and Insurance), namely, No 48/67-Ccntral Ex- cises, dated the 1st April, 1967-
[No- 90/67.]
G.SR.803-—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts alumi- nium articles falling under sub-items (b). (bb), (c) and (d) of Item No. 27 o£ the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), in the manu- facture of which duty-paid aluminium in any form is used, from so much of the duty of excise leviable thereon as is equivalent to the duty of excise or the addi- tional duty under section 2A of the Indian Tariff Act, 1934 (313 of 1934). as the case may he, already paid on such aluminium in any form, subject to the condi- tion that the procedure set out in rule 56A of the said Rules Is followed in relation to the manufacture of such aluminium articles.
[No, 91/67-]
G.S-R. 804.—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 follow- ing further amendment in the notification ol the Government of India In tho Ministry of Finance (Department of Revenue). No. 24/fiS-Central Excises, dated the 28th February, 1965, namely:—
In the said notification, In the Table, the entries against Serial No- 13 relating to Item No. 36 shall be omitted.
[No, 92/67.]
G.S.R- 805 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts foot- wear falling under sub-item (1) of 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, wherein not more than 49 workers are working, or were working on any day of the preceding twelve months, or the total equivalent of power used in the process of manufacturing footwear does not exceed two Hors* Power, from the whole of 1he duty ol excise leviable thereon.
I No. 93/67.]
G.S.R- ROfi.—In exercise of the Dowers 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 Item No. 36 of the First Schedule to the Central Excises and Salt Act, 1944 (1 ot 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, provided that the footwear itself is not exempt from duty.
276 THE GAZETTE OF INDIA EXTRAORDINARY [PART H-G-S.R. 807.—Tn exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts—
(1) all component parts of footwear, except soles, half soles, heels, and soles and heels combined,
(ii) soles, half sals, heels and soles and heels combined made of wood or leather, and
(iii) soles specially made and clearly recognizable as being designed for sponge rubber chappals,
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 excise leviable thereon under that sub-item.
Explanation.—For the purpose of this notification, 'Chappal' shall mean sole without upper, to be attached to the foot only by thongs passing over in-step but not even round the ankle.
[No. 95/67.]
C.S.R. 808—In cwrcise of the powers conferred hy sub-rule (1) of rule 8 . of the Central Excise Rules. 1944, read with sub sedion (4"i of section 48 of the Finance Art, 190H (13 of 19H6), the Central Government hereby exempts all excis- able goods mentioned In sub-section (1) of section 48 of the said AM_ from so much of the special duty of excise leviable thereon under that sub-section read with any notification issued under sub-section (4) of that section, as relates to the period commencing on the 26th May, 1967, and ending with the Hist May, Hi67-
[No. 9(5/67]
G.S.R. 809.—In exerrise of the powers conferred by sub-rule ( li o£ rule 8 of the Central Excise Rules, 1044. ^ead with sub-clause! (4) of clause 41 of the Finance (No. 2) Bill, 19H7, which clause has, by virluc of a declaration made under the Provisional Collection of Taxes Act, 1931 (Id of 1931), the fnrce of law, the Central Government hereby exempts the excisable goods specified In column (3) . of the Table hereto annexed and falling under- the Items, specified in column (2) of the said Table, of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hcreinafier called the Central Excises Act), from so much of. the special duty of excise leviable threon under sub-clause (1) of clause 41 aforesaid as is In excess of the duty specified in, the correpondlng entries in column (4) of the said Table and subject to the conditions laid down in the corresponding entries in colvimn (5) thereof:—
TAHI.E
Condition
Description
SI. Nu.
It^m No. oi" die First Schedule 11 the
Central Kxdscs
Duty as per- cent age of duty leviable under the Central Ex- C'ses Act read with miy notification for the time being in force
1
4
3
5
fj
Nil
1
2
Motor spirit Refined Diesel oils and vapo-
Nil
rizing oil
Diesel nil, not otherwise speci-
9
3
Red .
Nil
• S E C. 3 ( i )] T HE G A Z E T TE OF I N D IA E X T R A O R D I N A RY
2 77
1 2
5 3
4
Vegetable Product ,
Nil
4 13
5 14D Synthetic organic dyestufTs, (including pigment dyestuffs) and synthetic organic de- rivatives used in any dyeing process
Nil
•6 15B Cellophane
Nil
7 T
If the total value of the tvres for motor ve- hicles cLearcd by the manufacturer during the financial year iy66-67 1'or home consumption did not exceed KH. 4 crores.
only on the first clearances for home consumption da- ring the period commencing on the 2fith May, 1967 and ending on the 31st March, iy68 (both days inclusive), up to a lotnl value Rs. I-2S crorcs.
Printing n'l.l writing paper T vlil
i if3>
of a substance ant exceeding 7; grammes per square metre.
If such pnp-r cl'i'js not contain in its substance any rug in the form of pulp or il ii con- tains any rag, it also contains in its subs- tance not less than 40 per cent of bagasse, jute stalk o r| cereal straw in the form of pulp.
Cotton twist, yarn and thread,
0 18A
nil sons
NH
Glass and Glassware other than
(O 23A
sheets, and plate glass
Nil
Chinawarc and Porcclaimvare ] Nil
ri 23B
Nil
J2 2S
Tin plate and tinned sheets including tin taggers, and cuttings of such plates, sheets or taggers
13 32fl\7)
Nil
Vacuum and gas-filled electric '. lighting bulbs not exceeding 60 watts, but excluding deetric lighting bulbs of the type known commer- cially as "Aliniarure lamps."
[No. 97/67.]
G.S.R- 810.—In exercise of (he powers conferred by sub-rule (1) of rule 8 of the Central. Excise Rules. 1944. read with sub-clauso (4) o£ clause 41 of t he •Finance (No. 2) Bill, 1967, which clause h;is by virtue of a declaration made u n d er the Provisional Collection of Taxes Act, 10IU (Hi of 1931). the force of law, the Central Government hereby exempts the excisable goods specified in column (2) •of t he Table hereto annexed and falling under Item No- ]H of the F i r st Schedule to the Central Excises and Salt Act, 1944 (1 of 1044), from so much of. the special
278 THE GAZETTE OF INDIA EXTRAORDINARY [PART U-duty of excise leviable thereon under sub-clause (1) of clause 41 aforesaid as Iff- in excess of the duty specified in the corresponding entry in column (3) of the- said Table:
TABLE
Duty
Description
SI. No.
(3)
(2)
CD
(Rs, p er kii logram) i Y a rn s p u n—
(a) w h o l ly o ut of s y n t h e t ic staple fibre of c c l l u b s ic origin , . . N m
(b) p a r t ly o ut of s u ch staple fibre a nd p a r t ly o ut of C o t t o n, p r o v i d ed (he
Nil c o l t on c o n t e nt of t he y a rn does n ot exceed 40 p er cent of its w e i g ht
2 R a v on a nd s y n t h e t ic y a rn consisting entirely of cellulose derivatives or r e g e-
n e r a t ed cellulose or b o t h—
(1) b e l ow 75 deniers
2 - 25
("") 75 deniers a nd above b ut b e l ow 100 d e n i e rs . . . ..
I-00
(Hi) 100 deniers a nd a b o ve b ut b e l ow 150 d e n i e rs . . ..
O-Bo (t'j'l 150 d e n i e rs a nd a b o ve b ut b e l ow 350 d e n i e rs . . ..
Nil (v) 350 deniers and above
[No 98/67.1'
G.S.R, 811.—In exercise of the powers conferred by rules 12 and 12A of the Central Excise Rules 1044, read with clause 41 of the Finance (No- 2) Eill, 1907, which clause has, by virtue of a declaration made under the Provisional Collec- tion of Taxes Act, 1931 (10 of 1931). the fore* of law, the Central Government hereby directs that where any goods have been subjected to a special duty of excise under the aforesaid clause and where on the export of such goods the Central Government has by a notification issued under the said rule 12 or 12A permitted the rebate of excise duty paid on such goods under the Central Excises, and Salt Act, 1H44 (1 of 10441, a rebate oC the special duty of excise shall also' be made in full subject to the same, conditions as govern the rebate of excise duty.
[No. 99/67.1
G SR 812 Tn exercise of the powers conferred bv sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with tub-clause (4) of clause 41 of the- Flmnce Bill (No- 2) Bill, 1967. whirh clause has, by virtue of a declaration made under ttfProvisional Collection of Taxes Act, 1931, (1G of 1 "3D-the force of law the Central Government h^rsby ov-mpts excisable ffoods referred to in sub-clause (1) of" clause 41 of the aforesaid Bill and in respect of which goods a notification, under sub-rule <1> of rule 8 of the aforesaid Rules has been issued by tne Central Government exemptinR them from so mu-b of the duty cl excise leviable thereon " l f e S l o n? to he amount of the duty of excise already paid on other excis- able coods (hereinafter referred to as "intermediate products' ) used in their manufacture and which^ are specified in the respective notification from so much S ?h.> TOPcial SEC. 5 (i) ] THE GAZETTE OF INDIA EXTRAORDINARY 279
G-S-R. 813.—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 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods mentioned in the Appendix, when brought into Kandla Free Trade Zone from the factories of their manufacture situated in other parts of India for use by the industries located in the said Zone for the production of goods intended solely for export, from the whole of—
(i) the duty of excise leviable thereon under section 3 of the Central Excises
and Salt Act, 1944 (1 of 1944)^ and
(ii) the additional duty of excise leviable thereon under sub-section (1) of
section 3 df the first-mentioned Act,
subject to the following conditions, namely:—
(1) the; consignee is authorised to establish manufacturing unit cr 'units in
the Kandla Free Trade Zone;
(2) the consignee brings the excisable goods directly frotn the factory of
manufacture;
(3) the entire excisable1 goods so brought are used by or on behalf of the consignee in the Kandla Free Trade Zone for manufacture of goods solely meant for export and all such manufactured goods are exported; and
(4) the procedure set out in Chapter X of thfe Central Excise Rules, 1944, is
followed.
2. For the purpose of this notification, the Kandla Free Trade Zone shall com- prise the places bearing the survey numbers and enclosed by the boundaries speci- fied below:—
Survey numbers
199, 20O, 201, 202, 204, 205, 206, 207, 208, 2O9, 211, 112, 2l6, 217, 2l8, 219, 220, 221, 322, 223, 224, 257, 266, 267, 268, 269,270, 271, 272, 273, 274, 275, 276. 277, 278, 279, 280, 281, 282, 283, 284, 285, 286, 287, 28B, 289, 290, 291, 292, 293, 294, 295, 3°2, 303, 304, 310, 312, 313 and 315 in the Taluka of Anjar, District of Kutch and the State of Gujarat, at a distance of <>• 6 Kilo- metres from the port of Kandla, enclosed by a n' high fencing, consisting of stone masonry in the plinth and mild steel bar mesh at the top, extending 1042-49 metres in the North, 1529-51 metres in the West, 777-85 metres in the South and 1847-88 metres in the East.
Al'PENDlX
S.No.
Description
Central, Excise Tariff Item Nos.
Pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers. Synthetic organic dyestuffs (including pigment dyestuff) and synthetic organic z
derivatives used in any dyeing process.
14G
3
15B
4 5 6
16B
7
Sulphuric Acid (including fuming acids and anhydrides thereof), all sorts. Soap. Artificial or synthetic resins and plastic materials and articles thereof. Cellophane, that is, any film or sheet or regenerated cellulose. Plywood, blockboard, laminboard, batten board, bard or soft wall boards or insulating board and veneered panels, whether or not containing any materials other than wood, cellular woodpanels, building board of wood pulp or of vegetable fibre, whether or not bonded with natural or artificial resins or with similar binders, and artificial or reconstituted wood being wood shavings, wood chips, saw dust, wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic bindings substances in sheets, blocks, boards or the like.
itJO TOT GAZETTE OF INDIA EXTRAORDINARY [tART I I-S. No.
Description
Central Excise Tariff Item NOB.
8
17
iS
ISA
9 10
Paper, all sorts (including pasteboard, mill board strawboard and cardboard), in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. Rayon and synthetic fibres and yarn. Cotton twist, yarn an thread, all sorts, sized or unsized in all forms including skeins, hanks, cops, cones, bobbins, pirns, spools, reels, cheeses, balls or on warp beams in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.
i8B
II
Woollen yarn, all sorts including knitting wool, in or in relation to the manu- facture of which any process is ordinarily carried on with the aid of power
12
19
22
13
Cotton fabrics. Rayon or artificial silk fabrics. Jute manufactures (including manufactures of bimlipatam jute or of mestu 22A
14
23A
fibre), all sorts. Glass and glassware. Iron in any crude form including pig iron, scrap iron, molten iron or iron 15 16
25
cast in any other shape or size.
Copper aad copper alloys containing not less than fifty per cent, by weight 26A
17
of copper.
26AA
i8
27
19 20
Iron or steel products. Aluminium. Tin plate and tinned sheets including tin taggers and cuttings of such plates 28
sheets or taggors.
2t
Electric motors, all sorts and parts thereof. Electric wires and cables, all sorts, not otherwise specified.
22
30 33B
fNo. 101/67.]
G.S.R. 814 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 41 of the Finance (No. 2) Bill, 1907, which clause has by virtue of a declaration under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force at law. the Central Government hereby exempts tea, all varieties except package tea, falling under suh-ltem. (1) of Item No. '6 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944). produced by a bought-leaf-factdry, from the whole of the special duty of excise leviable thereon under sub-clause (1) of clause 41 aforesaid-
Explanation.—For the purposes of this notification—
(1) the eatpression "b"ught-leaf-factory" means a tea factory which has purchased more than two-thirds of the green-leaf from growers each such grower being a person having—•
(i) either in his own name, or (ii) in the name of one or more of his dependent relatives, whether aloing
with his name or not,
a holding not exceeding ten hectares under cultivation of tea plants during the year 196a 64 and in the year in which the duty is levied;
(2J the expression "dependent relatives" mfeans wife, father, mother, brother, sister, son or unmarried daughter-
SEC. 3 (i) ] THE GAZETTE OF INDIA EXTRAORDINARY 281G.S.R. 815—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 41 of the Finance (No. 2) Bill, 1967, which clause has by virtue of a declaration under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the lorce of law, the Central Govern- ment hereby exempts tea, all varieties except package tea, falling under sub-item (1) of Item No- 3 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), produced in a. factory owned by a co-operative society registered under any law relating to co-operative societies, from the whole of the special duty of excise leviable thereon under sub-clause _(1) of clause 41 aforesaid subject to the conditions—-
(1) that no member of such co-operative society owns—
(a) either in his own name, or
(b) in the name of one or more of his dependent relatives, whether along with his name or not, a holding exceeding ten hectares under culti- vation of tea plants, and
(il) that the green leaf used is not purchased from any grower (not being a member of the co-operative society) who has a holding.
(a) either in his own name, or
(b) in the name of one or more of his dependent relatives, whether along with his name or not, exceeding ten hectares under cultivation of tea plants-
Explanation-—For the purposes, of this notification, the expression ''dependent relatives" means wife, father, mother, brother, sister, son or unmarried daughter.
LNo. 103/ 67.]
G.S.R.816—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 41 of the Finance (No. 2) Bill. 1907, which clause has by virtue of a declaration made under the Provisional Collection ot Taxes Act, 19:il (It) of 1931); the force of law, the Central Government hereby exempts the first 1&00 metric tonnes of strawboard and millboard falling under Item No. 17 (3) of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and cleared by any manufacturer for home consumption during the period commencing on the 26th May, 1967 and ending on the 31st March, 1968, both days Inclusive, from the whole of the special duty of excise leviable thereon under sub-ciause (1) of clause 41 aforesaid:
Provided that such quantity, if any, of strawboard and millboard as has been cleared by the manufacturer lor home consumption during the period commencing on the 1st April, 1967 and ending an the 25th May, 1967, both days inclusive, which was exempted from payment of special excise duiy. in terms of notification of the Government of India 111 the Ministry of Finance (Department of Revenue and insurance) No. 145; titi-Ceiitral Excises, dated the 19th September, 1966, shall be deducted from the aforesaid quantity ctf 1500 metric tonnes and only the balance, if any. shall be cleared by the manufacturer lor home consumption without pay- ment Of special excise duty in terms of this notification.
Explanation.—For the purposes of this notification.— (1) 'millboard1 moans any unbleached homogeneous board, having a thickness exceeding 0:50 millimetres and rnarle out of mixed waste papers with pr without screenings and mechanical pulp but without any colouring matter being added thereto;
(2)" 'strawboard' means a board made wholly or predominantly from partially cooked unblached straw or baggassee or grasses or a mixture of these, where—
(i) the quantity of any other material used does not exceed one-third In Weight of the total weight of the ingredients, and
(ii) such board Is not specially compressed and does not; have any paper pasted on either surface-
282 THE GAZETTE OF INDIA EXTRAORDINARY [PART II-SEO. 3(3)]G.S.R. 817.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1044, read with sub-section (3) of section 3 of the 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. 33/65-Centrai Excises, dated the 28th February. 1965, 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) and specified in column (1) of the Table hereto annexed, from so much of the Additional duty of excise leviable thereon under the first-mentioned Act, as is in excess of the duty specified In column (2) of the said Table-
TABLE
Duty
Description
( i)
( 2)
Cigarettes of which the value—
exceeds Rs. 25 a thousand
20 pet cent, ad valorem 0)
an exceeds Rs. 7- 50 a thousand but locs~not exceed Rs. 25 a thousand
. . . . .. 11 per cent, ad valorem
1 doea not exceed Rs. 7- 50 a thousand
5 per cent, ad valorem 0">i)
[No. 105/67-]
In the said notillcatlon, in clause (b) of the main paragraph, for the word "one-third", the word ''one-hnlf" shall be substituted.
[No- 106/67-1
G.S.R. 819-—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts rubber tubing, falling under Item No. 16A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), which is used, in the factory of its production, in the manufacture of inner tubes, falling under Item No- 10 of the said Schedule, from the whole of the duty of excise leviable on such rubber tubing.
[No. 107/67.]
K. L. REKHI, Under Secy.
PRLVTED IN INDIA BY THE GENERAL MANAGER, GOVERNMENT OF INDTA PRESS. NEW DE1,HI A ND PUBLISHED IIV THE MANW.R OF I'UHLICATIONS, DPI HI, 1fl67
- 14 14D 15 15A ↩