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The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 30] NEW DELHI, SUNDAY, FEBRUARY 28, 1965/PHALGUNA 9, 1886

Separate paging is given to this Part in order that it may be filed

as a separate compilation

MINISTRY OP FINANCE

(Department of Revenue)

NOTIFICATIONS

CUSTOMS

New Delhi, the 28th February, 1965

G.S.R. 354. —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 printing and writing paper, all sorts, falling under Item 44 of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934). from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of 50 per cent, ad valorem.

[No. 32/F. No. Bud. (Cus)l/65.]

G.S.R. .355.—In exercise of the powers conferred by sub-section (1) of section 2:5 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 the varieties of paper specified in the Schedule below and falling under Item 44 of the First

( 9 3)

94 GA OF A JVORDINARY [PART I I-

Schedule to the India Tariff Act, 1934 (32 of 1934). from so much of that portion of the duty of customs leviable thereon which is specified in the said first Sche- dule as is in excess of 50 per cent, ad valorem.

SCHEDULE

1. Litho and offset paper. 2. Machine glazed poster paper. 3. Drawing paper. 4. Printing paper, other than white, excluding newsprint. 5. Greaseproof paper. 6. Tissue paper, white. 7. Unsensitized ferro-prussiate paper. 8. Brown wrappings, other than Kraft. 9. Match paper.

[No. 33/F. No. Bud.(Cus)l/i35.J

G.S.R. 3156.—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 57 of the Finance Act, 1964 (5 of 1964), the Central Government, being satisfied that It is necessary in the public interest so to do, hereby exempts all goods specified in the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), from the surcharge on duties of customs leviable thereon under sub-section (1) of section 57 of the second mentioned Act, during the period commencing on the 28th February, 1965 and ending with the 31st March, 1965.

[No. 34/F. No. Bud.(Cus) 1/(35.1

G.S.E. 357,—In exercise of the powers conferred by section 25 of the Customs Act, 1962 (52 of 19(52), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts bead wire falling under Item No, 63(32) of the First Schedule to the Indian Tariff Act, 1934 (32 of !U34) when imported into India, from:—

(i) so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of Rs, 84 per tonne plus 5 per cent ad valorem, if such bead wire is not of British manufacture; and

(it) so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of Rs. 50 per tonne plus 5 per cent ad valorem. If such bead wire is of British manufacture.

[No. 39/F. No. 14/11/64-Cus.I.)

D. P. ANAND. Jt, Secy.

(Deportment of Revenue)

CENTRAL EXCISES

New Delhi, the 28th February 1965

G.S.R. 3S8.—In exercise of the powers conferred by sub-rule (1) of rule fl of the Central Excise Rules, 1944, the Central Government hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), namely:—

1. 14/60—Central Excises, dated the 1st March, 1960. 2. 15/60—Central Excises, dated the 1st March, I960. 3. 118/62—Central Excises, dated the 13th June, 1962. 4. 13fi/62—Central Excises, dated the 13th June, 1962. 5. 170/62—Central Excises, dated the 22nd September, 1962. 6. 39/63—Central Excises, dated the 1st March, 1963. 7. 32/64—Central Excises, dated ihe 1st March, 1964.

*c 8(i)] , GA , ,

. „ .

8. 55/64—Central Excises, dated the 1st March, 1964.

9. 56/64—Central Excises, dated the 1st March, 1984.

10. 57/G4—Central Excises, dated the 1st March, 1964.

11. 89/64—Central Excises, dated the 17th April, 1964.

12. 181/64—Central Excises, dated the 5th December, 1964.

13. 42/61—Central Excises, dated the 1st March, 1861,

14. 43/61—Central Excises, dated the 1st March, 1961.

15. 37/61—Central Excises, dated the 1st March, 1961.

16. 71/63—Central Excises, dated the 18th May. 1963.

17. 172/63—Central Excises, dated the 28th May, 1963.

[No. 22/65.]

G.S.R. 359.—In exercise of the powers conferred by sub-rule (1) of rule 8 •of the Central Excise Rules, 1944, the Central Government hereby directs that In the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the table below, for the expressions specified In the corresponding entries In column (3) of the said Table, the expressions specified in the corresponding entries in column (4) thereof shall be substituted:—

TABLE

Notification No. and date

For

Substitute [Serial No.

(2)

(4)

(3)

i No. 33/64-Ccntral Excises, dated the 1st

March, 1964.

"paper, all sorts, other than newsprint and board .

"paper, all sorts, other than printing and writing paper, news print and board".

2 No. 30/60- Central Excises, dated the 1st

Rs. 30'Oo per metric March, i960.

onne".

No. 52/62-Ccntral Excises, dated the 24th

3

April, 1962.

"Rs. 20 00 per metric tonne'¹ "as is in excess of Rs. 200 per metric tonne."

4

5

i . A RAORDINARY [PAET ll—

from so much of the duty of excise leviable thereon under the said Act as is In excess of the duty specified, and subject to the conditions laid down, in the corres- ponding entries In columns (4) and (5) respectively of the said Table:

TABLE

Description

Condition

Duty

SI. No.

Item No, of the

First Schedule to the Central Excises & Salt Act, 1944

i

2

3

4

5

i

Cigars and Cheroots

Nil

4-11(1)

2

Cigarettes of which the value—

4.IK2)

(0 exceeds Rs. 25 a thousand 50% ad valorem. 40% ad valor tm.

(K) exceeds Rs. 7-50 a thou- sand but does not exceed Rs. 25 a thousand. (Hi) docs not exceed Rs. 7 50

a thousand.

25% ad •valorem.

Vegetable Product

3 13

Tyres and Tubes for cycles (other

Rs, 20 per quintal. Nil

. 16(2)

4

than motor cycles).

S 17(2)

35 Paise per Kg.

Provided such paper does not contain in its substance any rag in the form of pulp.

AH varieties of paper, other than board, of a substance 40 grammes or more but not ex- ceeding 45 grammes per sq- uare metre, falling under this sub-item.

Nil

Printing and writing paper .

6 17(3)

If the Collector of Central Ex- cise is satisfied that such pap- er is sactually used in the pub- lication of a daily newspap- er , and the procedure set out in Chapter X of the Cen- tral Excise Rules, 1944, is followed:

Provided that such paper does- not contain any rag in its substance in the form of pulp unless such paper also contains in its sub- stance 40 per cent, oj more by weight of bagaB- se, jute stalk or cereal' straw in the form of pulp.

Explanation.—The expression "daily newspaper" means any printed periodical work contain- ing public news or comments on public news, which is published on not lcs§ than six days a week, and the printer and publisher of which have made and' subscribed a declaration under the Press and Registration of Books Act, 1867 (25 of 1867), and includes any supplement or special or weekly edition of such, newspaper.

7 17(3) Printing and writing paper not actually used in the publication of a daily newspaper referred to in S.No. 6—

(a) of a substance exceeding 75 grammes per square metre.

^o paise per

Kg.

If such paper contains in its substance 40 per cent or more by weight of bagaase, jute stalk or cereal straw in the form of pulp, whether or not it also contains in its substance rag in the form of pulp.

(b) of a substance not exceeding 75 grammes per square metre—

CO

10 paise per Kg.

If such paper contains in it⁸ substance 40 per cent or more by weight of bagasse, jute stalk or cereal straw in the form of pulp, whether or not it also contains in its substance rag in the form of pulp.

("•)

15 paiBe per If such paper docs not contain in its substance any rag in the form of pulp and bagas- se, jute stalk or cereal straw, if any, contained in its subs- tance in the form of pulp is less than 40 per cent.

20

8

34

9

¥0 27(d)

Nil Nil Rs. 800 per metric tonne •

Silk fabrics . • . Silver All extruded shapes and sections of aluminium including ex- truded pipes and tubes there- of.

II 28

Tin plates and tinned sheets, in-

cluding cuttings thereof.

(a) Tinned plates

Rs. 255'00

per metric tonne,

(t) Tinned sheets

Rs. 225-00 per metric tonne.

If the uncoated plate or sheet used has already paid the appropriate amount of excise duty leviable under Item No. 26AAofthe First Schedule to the Central Excises and Salt Act, 1944, or the equivalent customs duty under section 2A of the Indian Tariff Act, 1934.

12 35

Parts of cycles other than motor cycles . . .. Nil Nil

36

13

Footwear and parts thereof Mechanically driven gramo-

37A

phones and parts thereof.

Nil

LNo 24/65.1

98 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

G.S.B. 361.—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 the 1st April, 1965, 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, I960, namely:—

TABLE

Description of goods

Amount

Extent of exemption

Circumstances in which goods arc eligible for exemption

[

2

3

4

On the first

Water Paints

cf3l

taken

metric tonnes water paints together.

The output of all water paints for the financial year does not exceed 300 met- ric tonnes.

Twelve rupees and to

thirty paise per T quintal.

Dry distemper in- cluding cement- based water painta. Oil-bound distemper.

Twenty-three rupee* (ft)

per quintal. Thirty paise per litre.

(")

Water pigment finishes for leather.

Plastic emulsion

Seventy-five paise per paint.

litre".

[No. 25/65.1

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 paints, enamels, varnishes, blacks and cellulose lacquers falling under Item No. 14 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is equivalent to the duty of excise or, as the case may be, the customs duty under section 2A of the Indian Tariff Act, 1934 (32 of 1934), paid on the artificial or synthetic resins or plastic materials used in their manufacture and assessable under Item No. 15A of the said Schedule:

Provided that nothing in this notification shall apply to any paints, enamels, varnishes, blacks and cellulose lacquers on which no duty is chargeable under Item No. 14 aforesaid read with any other notification for the time being in force.

[No. 26/65.1

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. 30-64-Central Excises, dated the 1st April, 1964, the Central Government hereby exempts from the whole of the duty of excise leviable thereon, the first 100 tonnes of household and laundry soap and the first 50 tonnes of toilet, monopole or textile soap, falling under 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 on or after the first day of April in any financial year by any manufacturer whose total production of soap in the preceding financial year did not exceed 500 tonnes:

Provided that—

(1) during the period commencing on the 28th February, 1965 and ending with the 31st March, 1995, the exemption shall be limited to the first 8 tonnes of household and laundry soap and the first 4 tonnea cf

toilet, monopole or textile soap cleared for home consumption daring that period;

(2) where a factory producing soap is run at different times of the financial year by different manufacturers, the quantity of such soap cleared from such factory in any such year without payment of duty shall not In the aggregate exceed the said limits;

(3) the above exemption shall not apply to the soap manufactured by any manufacturer who applied or applies for a licence on or after the 6th July, 1063, unless he satisfies the Collector of Central Excise—

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

the 6th July, 1983, by the applicant, and

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

[No. 27/65.1

G.S.R. 364.—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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Company Law) No. 156/64-Central Excises, dated the lfith October, 1964, namely.—

In the Table annexed to the said notification, for the entries in column (3) against Serial Nos. l(v) and l(vi), the entries "O^S¹¹ and "0-15" shall respectively be substituted.

[No. 28/65.1

G.S.R. 3

TABIX

D u ty

D e s c r i p t i on

S.No.

I

3

( R s. p er K g .)

Nil i 2

Staple fibre of cellulosic origin Yarn Spun—

{a) w h o l lv o ut of s y n t h e t ic staple fibre of cellulosic o r i g i n;

Nil

fibre a nd p a r t ly of c o l t o n, p r o v i d ed t he c o t- (b) p a r t ly oT s u oh staple

d o cs n ot exceed 40 p er c e nt of its w e i g ht t on c o n t e nt of t he y a rn

. N il

Viscose r a y on y a r n—

3

(i) b e l ow 75 d e n i e rs . . . . . . . ..

1-50 0-50

Nil (ii) i oo d e n i e rs a nd a b o ve b ut b e l ow 120 d e n i e rs . . . .. ( H I) no d e n i e rs a nd a b o ve . . . . . . . .. (jtv) G o d et w a s t e, u n d e r - s i ze cakes w a s te a nd reeling a nd c o n i ng w a s te of cellulosic o r i g in . . . . . . . . ..

Ni

[No, 29/65.]

100 THE GAZETTE OF INDIA EXTRAORDINARY [PART I I-

G.S.B. 366.—In pursuance of rule BSJ of the Central Excise Rules, 1944, the Central G"vernment hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 74/61-Central Excises, dated the 18th March, 1061.

[No. 30/65.]

G.S.R. 367.—In exercise of the powers conferred by sub-rule (1) of rule 8 ol 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. 38/63- Central Excises, dated the 1st March, 1963, the Central Government hereby exempts sheets and circles of copper and copper alloys falling under sub-item (2) of Item No. 26A of the First Schedule to the Central Excises and Salt AcW 1944 (1 of 1944), if produced by a manufacturer on a "rolling mill and issued therefrom In an un- trimmed condition, from so much of the duty of excise leviable thereon as is in excess of—

(a) Rs. 425 per metric tonne if made from metal in a crude form which has already paid duty under sub-item (1) at the rate of Rs. 1,000 per metric tonne, or from old scrap of copper and copper alloys, or from scrap obtained from virgin metal where the appropriate amount of duty has already been paid on such metal;

(b) Rs. 1350 per metric tonne if made from metal in a crude form on which

duty has not been paid:

Provided that for sheets and circles made from metal in a crude form which has already paid duty at a rate lower than Rs. 1000 per metric tonne, the duty payable shall be the duty specified in (a) above plus the amount by which the duty paid on the crude metal falls short of Rs. 1000 per metric tonne.

[Mo. 31/65.1

G.S.R. 368.—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, 52/ 64-Central Excises, dated the 1st March, 1964, 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 in column (2) of the Table hereto annexed; from so much of the duty of excise leviable thereon as is in excess of the duty specified In the corresponding entries in column (3) of the said Table, subject to the conditions laid down in the corresponding entries in column (4) thereof:

Provided that In the case of the products mentioned against S. Noe. 3, 4, 5, 6 and 8 of the said Table, the duty shall be reduced further by Rs. 60 or Rs. 105 per metric tonne according as they are made from steel ingots or semi-flnished steel res- pectively on which the appropriate amount of duty has already been paid.

TABLE

Condition

Description

;s. No,

Duty per metric tonne

i

z

3

4

Rs,

All forms of semi-finished steel falling un-

i

der sub-item (0 of Item No. 26AA.

45 • 00 If made from steel ingots on which the Eduty at the appropriate rate has already been paid.

2 All products falling under sub-item (ia) of Item No. 26AA (other than rails and sleeper bars covered by S. No. 11 below)

45 • 00 If made from steel ingots on which (a)

the duty at the appropriate rate has already been paid.

Rs.

Nil If made from semi-finished steel on which the duty at the appro* priatc rate has already been paid.

120-00

3

I SO' OO

4

Uncoatcd plates . . . .. All products falling under sub-item (ii) of Item No. 26AA except uncoatcd plates, galvanised forms and galvanised plates and sheets, all sorts, including plain and corrugated.

Galvanised plates and sheets, all sorts, in- 300'oo

5

cluding plain and corrugated.

200'00

6 Skelp and strips . . ..

Nil

Cast iron pipes . . . ..

7

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

120-00

8 Seamless pipes and tubes

If made from plates, sheets Steel pipes and tubes other than seamless Nil

9

pipes and tubes.

skelp or strips on which the duty at the appropriate rate has already been paid.

. [0 Steel castings—

Nil

(a) made from duty paid steel ingots or duty paid semi-finished steel.

(6) Others

6o-oo

II Rails and sleeper bars—

Nil

(a) made from duty paid steel ingots or duty paid semi-finished steel.

(h)} Others

60 • 00

If in die case of sleeper bars, it is proved to the satisfaction of the Collector of Central Excise that the sleeper bars are actual- ly used for railway track and the procedure set out in Chap- ter X of the Central Excise Rules, 1944, is followed.

[No. 32/65.]

G.S.R. 369.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with pub-section (3) of section 3 of the Addi- tional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957). the Central Government hereby exempts cigarettes, falling under Item No. 4 01 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

D u ty

Description

(1)

C i g a r e t t es of w h i ch t he v a l u e—

CO e x c e e ds R s. 25 u t h o u s a nd . . ..

15 per cent ad valorem.

(['(') exceeds R s. 7 - 50 a t h o u s a nd b ut does n ot exceed

R s. 2; a t h o u s a nd . . . . ..

( H I) d o es n ot e x c e ed R s. 7 ' 50 a t h o u s a nd

7 • 5 per cent ad valorem. 5 per cent ad valorem.

'[No. 33/65.T

102 THE GAZETTE OF INDIA EXTRAORDINARY [PART I I-

G.S.R. 370.—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 Addi- tional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 173/63-Central Excises, dated the 28th September, 1963.

[No. 34/65.]

G.S.R. 371.—In pursuance of rule 96J 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 hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 75/01-Central Excises, dated the 18th March, ]96l,

LNo. 35/65.1

G.S.R. 372.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (4) of lection 61 of the Finance Act, 1964 (5 of 1964), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 61/64-Central Ex- cises, dated the 1st March, 1964, and the notification of the Government of India in the Ministry of Finance (Department of Revenue and Company Law) Wo. 159/ 64-Central Excises, dated the 16th October, 1964, the Central Government hereby exempts all the excisable goods mentioned in sub-section (1) of section 61 of the said Act from so much of the special duty of excise leviable thereon under that sub- section as relates to the period commencing on the 28th February, 1965 and ending with the 31st March, 1965.

[No. 36/65.]

G.S.R. 373.—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 80 of the Finance Bill, 1965, which clause has by virtue of a declaration made under the Provisional Collection of Taxes Act 1931, the force 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) (hereinafter called" the Central Excises Act), from so much of the special duty of" excise leviable thereon under sub-clause (1) of clause 80 aforesaid as is in excess of the duty specified, in the corresponding entries in column (4) of the said Table and subject to the condition laid down in the corresponding entries in column (5) thereof:—

TABLE

Duty ai

Conditions S.No.

Description

Item No. of the First

Schedule to the Central Hxcises

Act

percentage of duty leviable un- der the Central Ex- cises Act read with any notifica- tion for the time being in force

2

I

3

4

5

i 2

13 14D

Nil Nil

Vegetable Product Synthetic Organic dyestufls (including, pigment, dye- stuffs) and synthetic organic derivatives used in any dyeing process.

15B

Cellophane . . . Nil

3

16

Tyres for motor vehicles. Nil

4

but only on the first clear- ances for home consumption in any financial year up to a total value of Rs. 1 crore.

If the total value of the tyres for motor vehicles cleared by the manufacturer during the im- mediately preceding financial year for home consumption did not exceed Rs. 4 crores.

Printing and writing paper of a Nil

17(3)

5

substance not exceeding 75 grammes per square metre.

If such paper does not contain in its substance any rag in the form of pulp, or if it contains any rag, it also contains in its substance not leBB than 40 per cent of bagasse, jute stalk or cereal straw in the form of pulp.

i8A

6

Cotton twist, yain or [thread—

(a) Un-sized . . . Nil (*) Sized—

(0 of counts 29 or more 20 per

cent.

(ii) of counts less than 29 10 per

cent.

Glass and Glassware other than Nil

23A

7

sheet glass and plate glass.

23B

S

28

Chinawate and porcelainware Nil Tin plate and tinned sheets Nil

9

including tin taggers, and cuttings of such plates, sheets or taggers.

10

Vacuum and gas-filled electric Nil

32(0(0

bulbs not exceeding 60 watts, but excluding minia- ture lamps.

Provide that—

(1) if unsized cotton twist, yarn or thread which has been cleared without the payment of special duty of excise is 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 twist, yarn or thread which has paB the duty leviable under the Central Excises 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 Excises Act read with any notification for the time being in force, special duty of excise calculated with reference to such enhanced duty shall also be payable on such yarn;

(3) the rate of the special duty of execise payable on cotton twist, yarn or thread sized by an independent sizer shall be four-fifths of the appro- priate rate therefor specified in the Table above;

Explanation.—For the purpose of this notification, an Independent sizer means a manufacturer who Is engaged In the sizing of cotton twist, yarn or thread with the aid of power and who does not undertake spinning of cotton twist, yarn or thread, or weaving or processing of cotton

104 T HE G A ⁷ E T TE OF INDIA EXTRAORDINARY [PA"T I I-

fabrics and has no proprietary Interest In any factory engaged either in the spinning of cotton twist, yam or thread or weaving or processing of cotton fabrics;

(4) notwithstanding anything contained in the foregoing provisions, no exemption under this notification shall be allowed in respect of tyres for motor vehicles which may be cleared during the period com- mencing on the 28th February, 1965 and ending with the 31st March 1965.

[No. 37/65.]

G.8.R. 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. 36/64-Central Excises, dated the 1st March, 1964, the Central Government hereby exempts rayon and synthetic fibres and yarn 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 so 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

Description

Duty S. No.

2

i

3

Staple fibre—

(Rs. per kg.

1

O'6o (t) of ccllulosic origin . . . . . ..

2 ' 00 (J'I) all others . . . . . . . ..

2 Rayon and Synthetic yarn consisting entirely of cellulose derivatives or rege- nerated cellulose or both—

A. Viscose rayon yarn :

("') below 75 deniers . . . . ..

6-oo

(it) 75 deniers and above b ut below iOO deniers

4'50 4-00 (Hi) IOO deniers and above b ut below 120 deniers

(iv) 120 deniers and above b ut not above u oo denicrs

(v) above u oo deniers , , . . ..

2-50 2-00

B. Others :

(0 below 75 deniers

6-oo

(ii) 75 denrers and above but not above i oo deniers,

4-50

3 00 ("'() above ioo deniers but not above i i oo denicrs.

2'OO (ID) above u oo deniers

Other Synthetic Yarns—

3

(i) 75 deniers and above b ut not above ioo denicrs.

7-5O

6 00 ((() above ioo deniers but not above 750 deniers.

(tit) above 750 deniers

3 00

[No. 38/65.]

G.8.R. 375.—In exercise of t he powers conferred by sub-rule {1) Of rule 3 of the Central, Excise Rules, 1944, the Central Government hereby makes, with effect from the 28th February, 1965, the following further amendments in the noti-

ftcatlon of the Government of India In the Ministry of Finance (Department of. Revenue) No. 111/62-Central Excises, dated the 13th June. 1962, namely:—

In the said notification—•

(a) proviso 1 shall be re-numbered as proviso 1A and the following shall

be inserted as proviso 1, namely :—

''1. the rates of duty prescribed in the TABLE above both in respect of grey and processed fabrics shall be reduced by 50 per cent, in the case of medium-A, medium-B and coarse fabnes which answer the description of "Dhoti", "Saree", "Long cloth", "Shirting" or "Drill" as denned from time to time by the Textile Commissioner under the Cotton Textiles (Control) Order, 1948 and for which maximum ear-factory prices have been specified by the Textile Commissioner under the said Order;";

(b) in proviso 2, for the word and figure "proviso 1", the word, figure and

letter "proviso 1A" shall be substituted;

(c) after proviso 5, the following proviso shall be inserted, namely :—

"0. nothing contained in this notification shall apply to cotton fabrics produced on powerlqoms by any person who on or after the 28th February, 1965, applies in pursuance of rule 174 or other relevant provisions of the Central Excise Rules, 1944, for a licence for the first time to manufacture cotton fabrics on powerlooms, or for amendment of any licence issued before that date for the manu- facture of such fabrics so as to effect a change in the number of powerlooms or the location of the factory or the ownership of the powerlooms as specified in the licence, until he has obtained the Textile Commissioners permission in that behalf."

[No. 80/65.J

G.S.R. 376.—In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the- following rules further to amend the Central Excise Rules, 1944, namely :—

1. These rules may be called the Central Excise (Second Amendment) Rules,, 1965.

2. In section E-III of Chapter V of the Central Excise Rules, 1944,—

(1) in rule 961, in sub-rule (2}, for the words "six consecutive calendar months", the words "twelve consecutive calendar months" shall be substituted;

(2) in rule 96J—

(i) for sub-rule (1) (excluding the proviso), the following shall be substi- tuted, namely: —

"(1) Having regard to the average production of cotton fabrics or silk fabrics in India per day per powerloom or per power-knitting machine in factories commonly known as powerlooms (without spinning plants), or in factories having power-knitting machines, and any other relevant factor, the Central Government may, by notification in the Official Gazette, fix, from time to time, the rate per powerloom or per power-knitting machine, per quarter, or per year, or per quarter and per year, and may fix different rates for powerlooms employed in the production of different varieties of fabrics; and if a manufacturer whose application has been granted under rule. 961 pays in any month a sum calculated according to such rate, in the manner and subject to the conditions and limitations hereinafter laid down, such payment shall be a full discharge of his liability for the duty leviable on his production of unprocessed fabrics during the quarter or year next following, as the case may be :";

(il) in sub-rule (1) as so amended, after the proviso, the following proviso shall be inserted, namely :—

"Provided further that in the case of a person who, on or after the 28th February, 1965, applies for the first time for a licence to manufacture the said fabrics or for amendment of any licence issued before that

io6 THE GAZETTE, OF INDIA EXTRAORDINARY [PAKT I I-

date for the manufacture of such fabrics so as lo effect a change in the number of powcrlooms or the location of the factory or the ownership of the powerlooms as specified in the licence, the Central Government may fix a higher rate in respect of any period during which the said person does not comply with any conditions Imposed in the said notification.";

(iii) for sub-rule (3) (including the provisos thereunder), the following shall be substituted, namely :—

"(3) The sum payable under sub-rule (1) shall be calculated by appli- cation or such rate to the maximum number of powerlooms or power-knitting machines installed by or on behalf of such manu- facturer in one or more premises at any time during the three calendar months immediately preceding the calendar month in which the application under rule &6K is made.";

(3) in rule 96K—

(i) for the heading, the following heading shall be substituted, namely :—

"Manufacturer's declaration and accounts";

(ii) for sub-rule (1), the following sub-rule shall be substituted, namely:—

"(1) Such manufacturer shall, at any time during the calendar month immediately preceding any quarter or year, as the case may be, in respect of which he has been permitted to avail himself of the provisions of this section, make an application to the proper officer in the proper Form for leave to remove cotton fabrics or silk fabrices, as the case may be, from his licensed premises during the following quarter or year, as the case may be, declaring therein the maximum number of powerlooms or power-knitting machines installed by him or on his behalf in one or more premises at any time during the three calendar months immediately preceding the said calendar month":

(Iii) in sub-rule (2), for the words "during the month", the words "during the quarter or year" shall be substituted;

(iv) for sub-rule (3), the following sub-rule shall be substituted, namely :—

"(3) Such manufacturer shall also intimate the proper officer in writing of any proposed change in the number of powerlooms or power- knitting machines installed by him or on his behalf, and obtain the written approval of such officer before making any such change.";

(4) in rule 96L, in sub-rule (1), for the word and figures "except 53, 55", the -word and figures "except 53, 54, 55" shall be substituted;

(5) in rule 96M, for the words, figures, brackets and letter "A manufacturer who Is found to have made an Incorrect declaration under sub-rule (1) of rule 96K, or to have incorrectly maintained the account prescribed in sub-rule (3) (a) of that rule", the words, figures and brackets "A manufacturer who is found to have made an incorrect declaration under sub-rule (1) of rule 96K. or to have omitted to furnish or incorrectly furnished the information required by sub-rule (3) of that rule" shall be substituted; and for the words "or of the accounts", the words "or the information or the omission to furnish the information" shall be substituted;

(6) for rule 96MM, the following sub-rule shall be substituted, namely: —

"96MM. Provisions regarding new factories and closed factories resuming production.—In the case of a manufacturer who commences produc- tion for the first time or who recommences production after having ceased production for a continuous period of not less than three. months, and who has been permitted by the Collector under sub-rule (1) of rule 961 to avail of the special provisions contained in this section, the amount payable by him for the first quarter or year, as the case may be, shall be provisionally calculated on the basis of his declaration of the maximum number of powerlooms or power- knitting machines that are or are likely to be installed by him or on his behalf during such period. At the expiry of the period, the amount payable shall be recalculated on the basis of the maximum number of powerlooms or power-knitting machines actually installed

and if the initial payment falls short of the total liability so deter- mined, the deficiency shall be recoverd from the manufacturer. If, however, the total liability is less than the initial deposit, the balance shall be refunded to the manufacturer.";

(7) in proviso to rule flfiMMM, for the words "and where the total width is in excess of whole metres, the balance .shall be ignored", the words "and where the total width is in excess of whole metres, any fraction less than half a metre shall be ignored and any fraction of half a metre or more shall be increased to one whole metre" shall be substituted;

(8) in rule 96MMMMM,

(i) for the words "last two months", the words "last three months" shall be substituted;

(ii) for the words, figures and letters "on the basis of the average number of powerlooms employed during the two months in the manner prescribed in sub-rule (3) of the rule 96MM", the words, figures and letters "on the basis of the maximum number of powerlooms installed during the last three months in the manner prescribed in rule 96MM" shall be substituted.

[No. 40/65.]

G.S.R. 377.—Fn pursuance of rule 96J o£ the Central Excise Rules, 1944, and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 49/64-Central Excises, dated the 1st March, 1964, and 70/64-Ontral Excises, dated the 7th March, 1964, the Central Government hereby fixes, with effect from the 28th February, 1&65, the rates specified in the Table below per powerloom installed by or on behalf of the same person in one or more premises for the manufacture of unprocessed cotton fabrics, namely :—

TABLE

If the r duty is paid per year

If the duty is paid per quarter

Rs.

Rs.

25-00

6-50

"Where not more than 4 powerlooms arc installed.

75-00

20 • 00

"Where more than 4 but not more than 24 powerlooms are installed.

150-00 "Where more than 24 but not more than 49 powcrlooms arc installed,

40-00

Provided that where roller locker machines are installed either exclusively or in addition to any other type of powerloom, every metre of the width of such machine shall be reckoned as one powerloom and where the total width is in excess of whole metres, any fraction less than half a metre shall be ignored and any fraction of half a metre or more shall be increased to one whole metre :

Provided further that any person who, on or after the 28th February, 1965, applies in pursuance of rule 174 or other relevant provision of the Central Excise Rules, 1944, for a licence for the first time to manufacture unprocessed cotton fabrics on powerlooms, or for amendment of any licence issued before that date for the manufacture of such fabrics so as to effect a change in the number of powerlooms or the location of the factory or the ownership of the powerlooms as specified in the licence, shall be required to pay at the rate of Rs. 80/- perf jjowerloom for a quarter or Rs. 300/- per powerloom for year until he has obtained the Textile Commissioner's permission in that behalf :

Provided also that any such person shall be required—

(i) in a case where such application relates to amendment of a licence to commence manufacture of unprocessed cotton fabrics on additional powerlooms, to pay at the rate specified in the foregoing second

108 THE GAZETTE .OF INDIA EXTRAORDINARY [PART II—*-

proviso only in respect of such additional powerlooms and at the appropriate rate specified in the above Table as applicable to the unit (including the additional powerlooms) in respect of the other powerlooms;

(ii) in a case where such application relates to the reduction in the number of powerlooms specified in the licence, to pay at the appropriate rate specified in the above Table as if no reduction had taken place, in respect of the powerlooms retained by the licensee.

Unless the Central Government by a general or special order otherwise directs, nothing in this notification shall apply to any manufacturer of unprocessed cotton fabric who has more than 49 powerlooms in all installed by him or his behalf in one or more premises and who at any time on or after the 28th February, 1965, has paid or has been required to pay the duty of excise on un- processed cotton fabrics manufactured by him either before or after that date at rates other than those prescribed under rule 96J of the Central Excise Rules, 1944.

Explanation.—For the purpose of computing the periods, the period from 28th February, 1965 to 31st May, 1965 (both days inclusive) shall be deemed to be the first quarter, the period from 28th February, 1965 to 28th February, 1966 (both days inclusive) to CM? the first year and any part of a quarter to be a full quarter.

[No. 41/65.]

G.8.R. 378.—In exercise of the powers conferred by sub-rule (l) 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) No. CER-8(28)/S6, dated the 5th January, 1957, namely:

In tbe said notification, item No. (7) and the proviso thereunder shall be omitted.

[No. 42/65.]

G.S.K, 379.—In pursuance of rule 96J 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 hereby rescinds the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 50/64-CentraI Excises, dated the 1st March, 1964, and 71/64- Central Excises, dated the 7th March, 1964.

[No. 43/65.1

G.S.K. 380.—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 the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts unprocessed cotton fabrics manufactured on DOwer- looms from the whole of the additional duty of excise leviable thereon under the said Act, if in respect of such fabrics the manufacturer has been allowed to dis- charge his liability for duty of excise leviable on such fabrics under the Central Excises and Salt Act, 1944 (1 of 1944), by payinff the amount fixed under rule Sfl.T of the Central Excise Rules, 1944.

[No. 44/65.1

G.S.K. 381.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts strips of Iron or steel, intended for baling and 25 millimetres or less in width and not more than 160 millimetres In thickness, falling under sub-item (Hi) of Item No. 26AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), whether in coils or not, from so much of the duty of excise leviable thereon as is In excess of Rs. ISO per metric tonne.

[No. 45/63.1

G.S.R. 382.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts forms made from plates or sheets of Iron or steel and falling under sub-item (11) of Item No. 26AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), specified In column (2) of the Table hereto annexed, from so much ol the duty of excise leviable thereon as is in excess of the amount specified in the corresponding entries in column (3) of the said Table and subject to the conditions mentioned in the corresponding entries in column (4) thereof;

TABLE

Conditions

Description

S.No.

Duty per m"trfc tonne

1

2

A

3

Rs.

1 Galvanised forms, the following, namely, ridges, ribs, channels, channel pipes, rain-water pipes and fittings therefor, if rivetted or otherwise built up of plates or sheets—

300-00

to

If made from plates or sheets on which the appropriate amount of duty has not been paid:

Provided that the duty speci- fied in column (3) shall be reduced by Rs. 60 00 or Rs. 105 • 00 per metric tonne according as the plates or sheets so used are made from steel ingots or semi- finished steel respectively on which the appropriate amount of duty has already been paid.

180-00

(b)

If made from plates (other than galvanised plates) on which) the appropriate amount of duty has already been paid.

150*00

00

If made from sheets (other than galvanised sheets) on which the appropriate amount of duty has already been paid.

Nil

id)

If made from galvanised plates or sheets on which the appropriate amount of duty has already been paid.

Nil

Others

z

If made from plates or Bhcets, whether galvanised or not, on which the appropriate amount of duty has already been paid.

[No. 46/65.J

G.S.R. 383.—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 amendment In the notification of the Government of India In the

Ministry of Finance (Department of Revenue) No. 183/63-Central Excises, dated the 19th October. 1963, namely:—

In the said notification, for the words "rupees twelve", wherever they occur, the words "eighteen rupees" shall be substituted.

[No. 47/S5.J

G.SJI. 384.—In exercise of the powers conferred by sub-rule (1) of rule fl of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notifications of the Government of India In the Ministry of Finance (Department of Revenue) Nos. 29/60-Central Excises, dated the 1st March, 1960 and 66/60-Central Excises, dated the 20th April, 1960, namely;—

In each of the said notifications, for the words "plates, sheets, circles, strips and extruded shapes and sections in any form or size", the words "plates, sheets, circles and strips in any form or size" shall be substituted,

[No. 48/65.1

G.S.R. 385.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts extruded shapes and sections of alumipium including extruded pipes and tubes thereof, falling under sub-item (d) of Item No. 27 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), in the manufacture of which duty palcj aluminium in any form Is used, from so much of the duty leviable thereon aa is equivalent to the duty leviable at Ra. 30000 per metric tonne.

[No. 49/85.]

R. N. MISRA, Jt. Secy

ERRATA

In Ministry of Finance (Department of Customs) Notification No. 30-Customs, dated 17th February, 1965, published in the Gazette of India Extraordinary, Part II, Section 3(1), dated 17th February, 1965, as G.S.R. 275, the following cor- rections are to be made: —

Page 74, 2nd line of the notn.—

for "Act, 1952 (62 of 1952)"

read "Act, 1962 (52 of 1962)".

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