REGISTERED NO . D. 221 रजिस्ट्री सं० डी-221
भारतक राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग खण्ड -उपखण्ड ( i )
PART II- Section 3 -- Sub - section ( i )
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
नई दिल्ली, मंगलवार, मई 11 , 1965/ वंशात 21 , 1887
सं० 66]
No. 66] NEW DELHI , TUESDAY , MAY 11 , 1965 / VAISAKНА 21 , 1887
इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा आ सके ।
Separate paging is given to this Part in order that it may be filed as a separate compilation
MINISTRY OF FINANCE
(Department of Revenue )
NOTIFICATIONS
CENTRAL EXCISES
New Delhi , the 11th May 1965
G.S.R.-737 . In exercise of the powers conferred by sub - section ( 1 ) of section 81 of the Finance Act , 1965 ( 10 of 1965 ) , read with rule 8 of the Central Excise Rules , 1944 , the Central Government hereby directs that the regulatory duty of excise referred to in that sub - section shall be levied on the goods specified in column ( 2 ) , and falling under Items of the First Schedule to the Central Excises and Salt. Act. 1944 ( 1 of 1944 ) specified in column ( 3 ) , of the Table below, with effect from the eleventh day of May , 1965 , at the rates specified in the corresponding entries in column (4 ) of the said Table .
(209) THE GAZETTE OF INDIA EXTRAORDINARY
[PART II- 210
TABLE
Item
Rate of duty Description of goods
$1 . No.
No. of the First Schedule to the Central Excises and Salt Act, 1944
(1)
(4)
(3)
(2)
I Motor spirit
6 Rs . 10.00 per kilo - litre at 15 degrees of Centigrade thermometer .
2 Refined Diesel oils and Vaporizing oil
8 Rs . 10.50 per kilo - litre at 15 degrees of Centigrade thermometer .
9 Rs . 11.00 per metric tonne .
3 Diesel oil , not otherwise specified
10 Rs . 6.50 per metric tonne:
4 Furnance oll
Provided that where by virtue of a notification issued under the said rule 8 any of the aforesaid goods are exempt from the whole of the duty of execise leviable thereon under the second mentioned Act , such goods shall also be exempt from the whole of the regulatory duty of excise leviable thereon .
[No. 80/65 . ]
G.S.R. 738.-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 section 81 of the Finance Act , 1965 ( 10 of 1965 ) , the Central Government hereby exempts the goods specified in column ( 2 ) of the Table below from the regulatory duty of excise leviable thereon under the notification of the Government of India in the Ministry of Finance ( Department of Revenue ) No. 80 / 65- Central Excises dated the 11th May, 1965 issued under sub - section ( 1 ) of section 81 of the said Act , subject to the conditions specified in the corresponding entries in column ( 3 ) of the said Table.
TABLE
Conditions
Description of goods
S1 . No.
(1)
(2)
(3)
I Raw naphtha
If it is proved to the satisfaction of the Collector of Central Excise that such raw naphtha is in- tended for use in the manufacture of fertilizers and the procedure set out in Chapter X of the Central Excise Rules , 1944 , is followed .
2 Power alcohel
If it is proved to the satisfaction of the Collector of Central Excise that such power alcohol is in- tended for use in the manufacture of D.D.T. and the procedure set out in Chapter X of the Central Excise Rules , 1944, is followed.
3 Motor spirit known as Benzene , Ben- zol , Toluene , Toluol and Light Solvent Naphtha consisting of a mixture mainly of benzene toluene. and
If it is proved to the satisfaction of the Collector of Central Excise that such motor spirit is intended for use in the manufacture of insecticides and the procedure set out in Chapter X of the Central Excise Rules, 1944 , is followed.
[No. 81/65 . ] THE GAZETTE OF INDIA EXTRAORDINARY
211 SEC. 8 (1) 1
G.S.R. 739. 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 section 80 of the Finance Act , 1965 ( 10 of 1965 ) , the Central Government hereby exempts the excisable goods specifled in column ( 2 ) of the Table hereto annexed and falling under Item No. 18 of the First Schedule to the Central Excises and Salt Act , 1944 ( 1 of 1944 ) from so much of the special duty of excise leviable thereon under sub - section ( 1 ) of section 80 aforesaid as is in excess of the duty specified in the corresponding entry in column ( 3 ) of the said Table:
TABLE
Description
Duty
$1 . No.
(I)
(2)
(3)
Nil
I Staple fibre of cellulosic origin
2 Yarn Spun-
Nil
(a) wholly out of synthetic staple fibre of cellulosic origin
Nil
(b) partly of such staple fibre and partly of cottton , provided the cotton content of the yarn does not exceed 40 per cent of its weight .
3 Viscose rayon yarn-
1.50
( i) below 75 deniers
0.50
(ii) too deniers and above but below 120 deniers
Nil
(iii) 120 deniers and above
Nil
(iv) Godet waste, under - size cakes waste and reeling and con- ing waste of cellulosic origin
2. The notification of the Government of India in the Ministry of Finance (Department of Revenue ) No. 29 / 65 -Central Excises, dated the 28th February , 1965, is hereby cancelled .
[No. 82/65 . ]
G.S.R. 740.-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 section 80 of the Finance Act , 1965 ( 10 of 1965 ) , 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 referred to as the Central Excises Act ) , from so much of the special duty of excise leviable thereon under sub - section ( 1 ) of section 80 aforesaid as is in excess of the duty specified in the corresponding entries in column ( 4 ) of the said Table and sub- Ject to the conditions laid down in the corresponding entries in column ( 5) thereof:-
212
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
TABLE
Item No.
Conditions
Description
Sl . No. of the
First- Schedule to the Central Excises Act.
Duty as percen- tage of duty levi- able un- der the Central Excises Act read with any notifica- tion for the time being in force
2
I
3
4
5
Nil I 13
Vegetable Product
2 14D Synthetic Organic dyestuffs ( in- Nil cluding pigment, dyestuffs ) and synthetic organic deriva- tives used in any dyeing pro-
Nil
15B
3
Cellophane
4 16
Tyres for motor vehicles , but Nil only on the first clearances for home consumption in the financial year commencing on the 1st April , 1965 upto a total value of Rs . I crores .
If the total value of the tyres fo motor vehicles cleared by the manufacturer during the im- mediately preceding finan- cial year for home consumption did not exceed Rs . 4 crores .
17(3)
Nil
5 Printing and writing paper of a substance not exceeding grammes per square metre . 75
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 less than 40 per cent of bagasse , jute stalk or cereal straw in the form pulp . of
18A
6 Cotton twist , yarn or thread-
(a) Un -sized
Nil
(b) Sized-
(i) of counts 29 or more
20 per cent
(ii) of counts less than 29 10 per cent .
7 23A Glass and Glassware other than sheet glass and plate glass . Nil
Chinaware and Porcelainware
Nil
8 23B
9 28
Tin Plate and tinned sheets including tin taggers , and cut- tings of such plates , sheets or taggers . Nil
10 32(1 ) (i) Vacuum and gas - filled elec- tric bulbs not exceeding 60 watts , but excluding minia- ture lamps . Nil THE GAZETTE OF INDIA EXTRAORDINARY
SEC. 3 ( 1 ) ]
213
Provided 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 ald 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 paid 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 calcu'ated with reference to the amount of the duty leviable as aforesaid , is subsequently subjected to beaming , warping , wrapping , winding or ree'ing 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 excise payable on cotton twist , yarn or thread sized by an independent sizer shall be four -fifths of the appropriate rate therefor specified in the Table above ;
Explanation . For the purpose of this notification , an independent sizer means a manufacturer who is engagedin 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 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 .
2. The notification of the Government of India in the Ministry of Finance (Department of Revenue ) No. 37 / 65 - Central Excises dated the 28th February , 1965 , is hereby cancelled.
[No. 83/65 . ]
T. C. SETH , Jt . Secy .
PRINTED IN INDIA BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1965