REGISTERED NO. D. 221
The Gazette of India
EXTRAORDINARY
PART II—Section I PART II—Section 1 PUBLISHED BY AUTHORITY
No. 25] NEW DELHI, MONDAY, SEPTEMBER 13, 1965/BHADRA 22, 1887
Separate paging is given to this Part in order that it may be filed as a separate compilation
MINISTRY OF LAW (Legislative Department) New Delhi, the 13th, September, 1965/Bhadra 22, 1887 (Saka)
• The following Act of Parliament received the assent of the President on the 11th September, 1965, and is hereby published for general information:—
THE FINANCE (No. 2) ACT, 1965
No. 15 OF 1965
'11th September, 1965;
An Act further to amend certain laws relating to direct taxes, to provide for voluntary disclosure of income, to increase or modify duties of customs on certain goods imported into India and to increase or modify and to impose duties of excise on certain goods produced or manufactured in India, BE it enacted by Parliament in the Sixteenth Year of the Republic of India as follows : —
1. This Act may be called the Finance (No. 2) Act, 1965.
Short title.
Amend- ment of section 2.
43 of 1961. 2. In section 2 of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act), in sub-clause (iv) of clause (14), after the figures "1977', the following shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1965, namely: —
"or 7 per cent. Gold Bonds, 1980".
(311)
464 G. of I. Ex.—1
312 THE GAZETTE OF INDIA EXTRAORDltTABY [PART II3. In section 10 of the Income-tax Act,—
(a) after clause (10), the following clause shall be, and shall Amend- ment of section 10.
be deemed always to have been, inserted, namely: —
"(10A)(i) any payment in commutation of pension received under the Civil Pensions (Commutation) Rules of the Central Government or under any similar scheme appli- cable to the members of the Defence Services or to the employees of a State Government, a local authority or a corporation established by a Central, State or Provincial Act;
(ii) any payment in commutation of pension received under any scheme of any other employer, to the extent it does not exceed—
(a) in a case where the employee receives any gratuity, the commuted value of one-third of the pension which he is normally entitled to receive, and
(b) in any other case, the commuted value of one- half of such pension,
such commuted value being determined having regard to the age of the recipient, the state of his health, the rate of interest and officially recognised tables of mortality:
Provided that the maximum limit of payment specified in sub-clause (ii) (a) or sub-clause (ii) (b) shall not apply in respect of any such payment made before the 19th day of August, 1965;"; (b) in sub-clause (ii) of clause (15), for the words "and interest on deposits in Post Office Savings Banks", the following shall be substituted, namely : —
"interest on deposits in Post Office Savings Banks and bonus in respect oi deposits under the Post Office Savings Bank (Cumulative Time Deposits) Rules, 1959"; (c) after clause (23), the following clause shall be, and shall be deemed always to have been, inserted, namely : —
'(23A) any income (other than income chargeable under the head "Interest on securities" or "Income from house property" or any income received for rendering any specific services or income by way of interest or dividends derived from its investments) of an association or institution estab- lished in India having as its object the control, supervision, regulation or encouragement of the profession of law, medicine, accountancy, engineering or architecture or such other profession as the Central Government may specify in this behalf, from time to time, by notification in the Official Gazette:
Provided that—
(i) the association or institution applies its income, or accumulates it for application, solely to the objects for which it is established; and
SKC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 313(ii) the association or institution is for the time being approved for the purpose of this clause by the Central Government by general or special order;';
(d) after clause (26), the following clause shall be, and shall be deemed always to have been, inserted, namely: —
"(26A) any income accruing or arising to any person (not being an individual who is in the service of Government) from any source in the district of Ladakh or outside India in any previous year relevant to any assessment year com- mencing before the 1st day of April, 1970, where such person is resident in the said district in that previous year:
Provided that this clause shall not apply in the case of any such person unless he was resident in that district in the previous year relevant to the assessment year commen- cing on the 1st day of April, 1962.
Explanation.—For the purposes of this clause, a person shall be deemed to be resident in the district of Ladakh if he fulfils the requirements of sub-section (1) or sub-section (2) or sub-section (3) or sub-section (4) of section 6, as the case may be, subject to the modifications that—
(i) references in those sub-sections to India shall be construed as references to the said district; and
(ii) in clause ({) of sub-section (3), reference to Indian company shall be construed as reference to a company formed and registered under any law for the time being in force in the State of Jammu and Kashmir and having its registered office in that district In that year;";
(e) for clause (28), the following clause shall be substituted, namely :—
"(28) any amount adjusted or paid in respect of a tax credit certificate under the provisions of Chapter XXIIB and any scheme made thereunder.".
4. In section 17 of the Income-tax Act, in sub-clause (ii) of
Amend- ment of section 17.
clause (3), after the word, brackets and figures "clause (10Y\ the word, brackets, figures and letter "clause (10A)," shall be, and shall be deemed always to have been, inserted.
5. In section 33 of the Income-tax Act, in clause (in) of sub- section (1),—
Amend- ment of section 33.
(i) in sub-clause (a), for the figures "1966", the figures "1965" shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1965 ;
3!4 THE GAZETTE OF INDIA EXTRAORDINARY [PABT II(ii) for sub-clause (c), the following sub-clause shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1965, namely : —
"(c) where' the machinery or plant is installed after the 31st day of March, 1965,—
(A) for the purposes of business of construction, manufacture or production of any one or more of the articles or things specified in the list in the Fifth Schedule,—
(a) thirty-five per cent, of the actual cost of the machinery or plant to the assessee, where it is installed before the 1st day of April, 1970, and
(b) twenty-five per cent, of such cost, where it is installed after the 31st day of March, 1970, and
(B) for the purposes of any other business,—
(a) twenty per cent, of the actual cost of the machinery or plant to the assessee, where it is installed before the 1st day of April, 1970, and
(b) fifteen per cent, of such cost, where it is installed after the 31st day of March, 1970,".
Amend- ment of section 43.
6. In section 43 of the Income-tax Act, in clause (6), after sub- clause (b), the following proviso shall be, and shall be deemed always to have been, inserted, namely : —
11 of 1022 'Provided that in determining the written down value in respect of buildings, machinery or plant for the purposes of clause (ii) of sub-section (1) of section 32, "depreciation actually allowed" shall not include depreciation allowed under sub-clauses (a), (b) and (c) of clause (vi) of sub-section (2) of section 10 of the Indian Income-tax Act, 1922, where such depreciation was not deductible in determining the written down value for the purposes of the said clause (vi).'.
Amend- ment of section 44A.
7. In section 44A of the Income-tax Act, in sub-section (1), after the words "any trade, professional or similar association", the brackets, words, figures and letter "[other than an association or institution referred to in clause (23A) of section 10]" shall be, and shall be deemed always to have been, Inserted.
8. In section 84 of the Income-tax Act, in clause (in) of sub- Amend- ment of section 84.
section (2), for the words "eighteen years", the words "twenty-three years" shall be substituted,
9. In section 88 of the Income-tax Act,—
Amend- ment of aection 88.
(a) after sub-section (5), the following sub-sections shall be, and shall be deemed to have been, inserted with effect from the
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3151st day of April, 1964, namely : —
'(5A) In this section, "charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature.
(5B) Nothing contained in sub-section (5A) shall affect the benefit conferred by sub-section (1) in respect of any sums paid before the 1st day of April, 1964, by way of donations referred to in clause (ii) or clause (iii) of th^t sub-section.'; (b) in sub-section (6), for the words, brackets and figure "in sub-section (5)", the words, brackets, figures and letter "in sub-section (5) or sub-section (5A)1' shall be, and shall be deemed to have been, substituted with eilect from the 1st day of April, 1964.
10. In section 112 of the Income-tax Act,—
Amend- ment of section 112.
(a) in clause (i), for the words "and of the capital gains", the words and brackets "and by the amount of the interest on National Savings Certificates (First Issue) and of the capital gains" shall be substituted ;
(b) in clause (Hi), for the words "by the amount of capital gains", the words and brackets "by the amount of the interest on National Savings Certificates (First Issue) and of the capital gains" shall be substituted ;
(c) for clause (w), the following clause shall be substituted, namely : —
" (iv) the tax on the interest on National Savings Certifi- cates (First Issue) and on capital gains, if any, computed in accordance with the provisions of clause (b) of section 112A and clause (b) of section 114, respectively.".
11. After section 112 of the Income-tax Act, the following section shall be inserted, namely: —
"112A. Where the total income of an assessee, not being a company, includes any interest on National Savings Certificates (First Issue), the tax payable by him on his total income shall be—
Insertion of new section 112A. Tax on Interest "on National Savings Certificates (First Issue)- (a) the amount of income-tax payable on the total income as reduced by the, amount of such - inclusion and by the amount of compensation or other payment referred to in clause (if) of section 28 and of the capital gains, if any, had the total income so reduced bren his total income ; plus
(b) the amount of income-tax calculated on the amount of such interest included in the total income at the average rate of income-tax which won Id have been applicable to the
316 THE GAZETTE OF INDIA EXTRAORDINARY [PART IItotal income if the amount of such interest and the amount oi compensation or other payment and of the capital gains aforesaid, if any, had not formed part of it; plus
(c) income-tax on such compensation or other payment and on such capital gains, if any, computed in accordance with the provisions of clause (Hi) of section 112 and of clause (b) of section 114, respectively.
Explanation.—For the purposes of clause (b), the average rate of income-tax shall be calculated as If the total Income as reduced in the manner specified in the said clause consisted wholly of earned income as denned in the Finance Act of the relevant year."-
12- In section 114 of the Income-tax Act,—
Amend- ment of section 114.
(a) in clause (a), lor the words, brackets and figures if any, referred to in clause (ii) of section 28", the words, brackets and figures "referred to in clause (ii) of section 28 and of the interest on National Savings Certificates (First Issue), if any," shall be substituted;
(b) in sub-clause (i) of clause (b), after the words "the amount of compensation or other payment", the words and brackets "and of the Interest on National Savings Certificates (First Issue)" shall be inserted;
(c) for clause (e), the following clause shall be substituted, namely: —
"(c) the tax on such compensation or other payment and on the interest on National Savings Certificates (First Issue) aforesaid, if any, computed in accordance with the provisions of clause (Hi) of section 112 and of clause (b) of section 112A, respectively.".
13. In section 193 of the Income-tax Act, for the proviso, the fol- lowing proviso shall be substituted, namely: —
Amend- ment of section 193.
"Provided that no tax shall be deducted from—
(i) any interest payable on 4J per cent. National De- fence Bonds, 1972, where the bonds are held by an indivi- dual, not being a non-resident; or
(ii) any interest payable on National Savings Certifica- tes (First Issue); or
(iii) any Interest payable on 6J per cent. Gold Bonds, 1977 or 7 per cent. Gold Bonds, 1980, where the bonds are
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINAR if 317held by an individual not being a non-resident, and the holder thereof makes a declaration in writing before the person responsible for paying the interest that the total nominal value of the Gi per cent. Gold Bonds, 1977 or, as the case may be, the 7 per cent. Gold Bonds, 1980 held by him (including such bonds, if any, held on his behalf by any other person) did not in either case exceed ten thousand rupees at any time during the period to which the interest relates.".
14. in section 280M of the Income-tax Act, for sub-section (2), the following sub-section shall be substituted, namely: —
Amend- ment of section 280M.
" (2) Where any depositor has deposited any amount for any assessment year which—
(a) he is not liable to deposit under the provisions of this Chapter or which is in excess of the amount required to be deposited under the -said provisions for that year; or
(b) is less than the amount required to be deposited under the said provisions for that year and an additional amount has been recovered to make up the deficiency,
then the entire amount, excess amount or additional amount, aa the case may be, may be refunded, adjusted or otherwise dealt with in such manner and having regard to such factors as may be specified in a scheme framed under section 280W."-
Amend- ment of section 380N. 15, In section 280N of the Income-tax Act, for the words "adjust- ed or otherwise dealt with in such manner as may be provided", the following shall be substituted, namely: —
"refunded, adjusted or otherwise dealt with in such manner and having regard to such factors as mav be specified".
16. In section 280W of the Income-tax Act, in clause (b) of sub- Amend- ment of section 280W.
section (2), for the words "and the manner in which the excess or deficiency of annuity deposit may be adjusted or otherwise dealt with;", the following shall be substituted, namely: —
"and the manner in which the amount of annuity deposit which is not required to be deposited under the provisions of this Chapter or the excess or deficiency of annuity deposit, as the case may be, may be refunded, adjusted or otherwise dealt with
3i8 THE GAZETTE OF INDIA EXTRAORDINARY [PART IIand the factors that may be taken into account in this connec- tion;".
17. In section 280ZC of the Income-tax Act,—
Amend- ment of section 280ZC.
(i) in sub-section (1), the following Explanations shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1965, namely: —
'Explanation 1.—For the removal of doubts it is hereby declared that the expression "sale proceeds'' in this sub- section does not include freight or insurance attributable to the transport of the goods or merchandise beyond the cus- toms station as defined in the Customs Act, 1962. 62 cf 1HG2.
3 of 1H47.
11 of 1922.
Amend- ment of Fifth Schedule.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 319Amend- ment of Act 34 of 1953.
19. In section 3 of the Estate Duty Act, 1953, after sub-section (3), Hie following sub-section shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1964, namely: —
"(4) Any reference in sections 9, 11 and 33 to public chari- table purpose or purposes in relation to a gift made or disposi- tion or determination of an interest effected or suffered on or after the 1st day of April, 1964 shall be construed as not In- cluding a purpose the whole or substantially the whole of which is of a religious nature.".
20, In the Wealth-tax Act, 1957,—
Amend- ment of Act 27 of 1017.
(i) in section 5, in sub-section (1), for clause (xvia), the following clause shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1965, namely: —
" (xvia) 6i per cent. Gold Bonds, 1977 and 7 per cent.
Gold Bonds, 1980;";
(ii) in section 18, after sub-section (2), the following sub- sections shall be inserted, namely:—
" (2A) Notwithstanding anything contained in clause (i) or clause (Hi) of sub-section (1), the Commissioner may, in his discretion,—
(i) reduce or weive the amount of minimum penalty imposable On a person under clause (i) of sub-sec- tion (/) for failure, without reasonable cause, to furnish the return of net wealth which such person was requir- ed to furnish under sub-section (1) of section 14, or
(ii) reduce or waive the amount of minimum penalty imposable on a person under clause (in) of sub- section (1),
If he is satisfied that such person-
fa) in the case referred to in clause (i) of this sub- section has, prior to the issue of notice to him undei sub-section (2) of section 14, voluntarily and in good faith, made full disclosure of his net wealth; and in the case referred to in clause (ii) of this sub-section has, prior to the detection by the Wealth-tax Officer of the concealment of particulars of assets or of the inaccuracy of particulars furnished in respect of the assets or debts
464 G, of I. Ex.—2
320 THE GAZETTE OF INDIA EXTRAORDINARY [PART IIin respect of which the penalty is imposable, voluntari- ly and in good faith, made full and true disclosure of such particulars;
(b) has co-operated in any enquiry relating to the assessment of the wealth represented by such assets; and
(c) has either paid or made satisfactory arrange- ments for payment of any tax or interest payable in consequence of an order passed under this Act in res- pect of the relevant assessment year.
(2B) An order under sub-section (2A) shall be final and shall not be called in question before any court of law or any other authority.";
(Hi) in sections 31 and 34A, for the words "four per cent.", wherever they occur, the words "six per cent." shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1965;
(iv) in section 36,—
fa) after sub-section (3), the following sub-section shall be inserted, namely: —
" (3A) A person shall not be proceeded against for an offence under sub-section (2) in relation to the assessment for an assessment year in respect of which the penalty imposable upon him under clause (Hi) of sub-section (1) of section 18 has been reduced or waived by an order under sub-section (2A) of that section.";
(b) after sub-section (4), the following sub-section shall be inserted, namely: —
" (4A) Where any proceeding has been taken against any person under sub-section (3), any statement made or account or other document produced by such person before any of the Wealth-tax authorities specified in sections 8, 9, 10, 10A and 11 shall not be inadmissible as evidence for the purpose of such proceedings merely on the ground that such statement was made or such account or other document was produced in the belief that the penalty imposable would be reduced or waived under sub-section (2A) of section 18 or that the offence in respect of which such proceeding was taken would be compounded.".
Src. 1] THE GAZETTE OF INDIA EXTRAORDINARY 32121. In the Gift-tax Act, 1958,—
Amend-, orient of Act 18 of 1958.
(i) in section 5, after sub-section (J), the following sub-sec- tion shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1964, namely: —
"(M) Any reference in clause (u) or clause (ui) of sub-section (1) to charitable purpose in relation to a gift made on or after the 1st day of April, 1964 shall be con- strued as not including a purpose the whole cr substantially the whole of which is of a religious nature.";
(ii) in sections 32 and 33A, for the words "four per cent." wherever they occur, the words "six per cent." shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1965.
22. Alter section 24 of the Companies (Profits) Surtax Act, 1964,
the following section shall be inserted, namely: —
"24A. The Central Government may enter into an agree-
ment—
Insertion at new section 24A in Act 7 of 1964. Agreement with foreign countries.
(a) with the Government of any country outside India for the granting of relief in respect of chargeable profits on which have been paid both surtax under this Act and tax of a similar character or income-tax on such profits in that country, or
(b) with the Government of any country outside India for the avoidance of double taxation of chargeable profits under this Act and under any law relating to the taxation of income or profits in force in that country.".
11 of 1922.
23. Notwithstanding anything contained in the Indian Income- tax Act, 1922, any sum due to or received by any person in com- mutation of pension shall not be included and shall be deemed never to have been includiblt; in computing the total income of such person under the provisions of that Act.
Exclusion of com- muted value of pension from total Income under the Indian Income-tax Act, 1922.
Voluntary disclosure rf Income.
11 Of 1922.
a*, (l) subject 10 trie provisions 01 tins section, where any person makes, on or after the 19th day of August, 1965, and before the 1st day of April, 1966, a declaration in accordance with sub- section (2) in respect of tho amount representing income charge- able to tax under the Indian Income-tax Act, 1922 or the Income-
^22 THfc GAZETTE OF INDIA EXTRAORDINARY [PART 1143 of 1061.
tax Act, 1961 for any assessment year commencing on or before the 1st day of April, 1964—
11 of 1D22. 43 of 1901.
(a) for which he has failed to furnish a return within the time allowed under section 22 of the Indian Income-tax Act, 1922 or section 139 of the Income-tax Act, 1961, or
(b) which he has failed to disclose in a return of income filed by him on or before the 19th day of August, 1965 under the Indian Income-tax Act, 1922 or the Income-tax Act, 1961, or 11 of 1922,
43 of 1961.
(c) which has escaped assessment by reason of the omission or failure on the part of such person to make a return under either of the said Acts to the Income-tax Officer or to disclose fully and truly all material facts necessary for Iris assessment,
he shall, notwithstanding anything contained in the said Acts, be charged income-tax in accordance with sub-section (3) in respect of the amount so declared or if more than one declaration has been made by a person the aggregate of the amounts declared therein as reduced by any amount specified in any order made under sub- section (4) or, if such amount is altered by an order of the Board under sub-section (6), then, such altered amount (hereafter in thl" section referred to as the voluntarily disclosed income):
11 of 1922. 43 *f 1961.
Provided that nothing in this section shall apply to the amount representing income assessable for any assessment year for which a notice under section 22 or section 34 of the Indian Income-tax Act, 1922 or section 139 or section 148 of the Income-tax Act, 1961 Las been served upon such person and the date for furnishing the return, whether fixed originally or on extension, falls beyond the 19th day of August, 1965 and the return has not been furnished on or before the said date.
(2) The declaration shall be made to the Commissioner and shall contain the name, address and signature of the person making the declaration (hereafter in this section referred to as the declarant) and also full information in respect of the following matters, namely:—
(a) whether he was assessed to income-tax or not and, if assessed, the designation of the Income-tax Officer by whom he was last assessed;
(b) the amount of income declared, giving, where avail- able, details of the previous year or years in which the income was earned and the amount pertaining to each such year;
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 323(c) whether the amount declared is represented by cash (including bank deposits), bullion, investment in shares, debts due from other persons, commodities or any other assets, and the name in which it is held and location thereof.
(3) Income-tax shall be charged on the amount of the voluntarily disclosed income—
(a) where the declarant is a persun other than a company, at the rates specified in Paragraph A, and
(b) where the declarant is a company, at the rates speci- fied in Paragraph F,
10 of 1905. of Part I of the First Schedule to the Finance Act, 1965, as if such amount were the total income of the declarant, so, however, that—
(i) the proviso to the said Paragraph A or, as the case may be, the second proviso to the said Paragraph F shall not apply;
(ii) where the declarant is a person other than a company, the voluntarily disclosed income shall be deemed to be earned income;
(Hi) where the declarant is a company, the voluntarily disclosed income shall be deemed to consist of income other than income by way of royalties or fees for rendering technical services or profits and gains derived from the business of generation or distribution of electricity or any other form of power or of construction, manufacture or production of any article or thing or of processing of goods or mining; and
(iv) where the declarant is a firm, it shall be deemed to bt an unregistered firm.
10 of 1W5. 43 of 1961.
Explanation.—For the purpose of charging income-tax at the rates specified in Paragraph F of Part I of the First Schedule to the Finance Act, 1965, a company shall be deemed to be a company as is referred to in section 108 of the Income-tax Act, 1961, if it is such a company in relation to the assessment year commencing on the 1st day of April, 1965.
(4) (a) Within thirty days of the receipt of a declaration under sub-section (2), the Commissioner shall, if he is satisfied that the whole or any part of the amount of income declared therein has been detected or is deemed to have been detected by the Income- tax Officer prior to the date of the declaration, make an order in writing to that effect recording therein his reasons therefor and specifying the amount of such income [which he shall estimate t"
324 THE GAZETTE OF INDIA EXTRAORDINARY [PART IIthe best of his judgment on the basis of such statement, information, document or other relevant material (including any asset) as is referred to in clause (fa)] and forward a copy thereof to the declarant:
Provided that no order under this eub-section shall be made unless the declarant has been given an opportunity of being heard.
(b) For the purposes of this section, income shall be deemed to have been detected by the Income-tax Officer if—
43 "f 1001.
(i) on the basis of any statement, information, document or other relevant material (including any asset seized under section 132 of the Income-tax Act, 1961) which is in the knowledge or possession of the Income-tax Officer before the date of the declaration, or
(ii) on the basis of any statement, information, document or other relevant material (including any asset seized under any other law for the time being in force) which is in the knowledge or possession of any other officer of Government belore the said date and which has come to the knowledge or possession of the Income-tax Officer not later than fifteen days from the date of the declaration,
such income can be shown to exist or its existence is considered so probable that a prudent man ought under the circumstances of the particular case to act upon the supposition that it exists.
(5) If any person objects for any reason to an order passed by the Commissioner under sub-section (4), he may, within thirty days of the date on which such order is served on him, make an application to the Board, stating therein the reasons for such objection and requesting for appropriate relief in the matter.
(6) On receipt of the application under sub-section (5), the Board may, after giving the applicant an opportunity of being heard, pass such orders as it thinks fit and forward a copy thereof to the applicant and also to the Commissioner.
43 of 1901, (7) (a) The Commissioner shall, as soon as may be after the receipt of the declaration, forward the same to the Income-tax Officer together with a copy of his order, if any, under sub-section (4) and the Income-tax Officer shall thereupon determine the sum payable by the declarant in accordance with sub-section (3) and shall serve upon him a notice of demand under section 156 of the Income- tax Act, 1961, and the provisions of Chapter XV and Chapter XVII-D of, and the Second Schedule and the Third Schedule to, that
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 325Act shall, as far as may be, apply accordingly as if the said sum were a sum payable under that Act:
Provided that nothing contained in the said Chapter XVII-D shall be deemed to authorise the Income-tax Officer to extend the time for payment of the tax due or allow payment thereof in instalments unless—
(i) such amount as is not less than ten per cent, of the amount specified as payable in the notice of demand is paid by the declarant within thirty-five days of the service of the notice; and
(it) the previous authority of the Commissioner is obtained by him for allowing payment of the balance by instalments:
Provided further that—
(i) the Commissioner shall in no case authorise payment by instalments unless the declarant furnishes such security for the payment of the balance of tax due in such form and in such manner as the Commissioner may, in his discretion, direct;
(ii) the instalments so authorised shall in no case extend beyond four years from the date of the declaration.
43 of 1"61.
(b) Where, in consequence of an order passed by the Board under sub-section (6"), any additional amount of income-tax is found to be payable by the declarant under this section, the Income-tax Officer shall serve upon the declarant a further notice under section 156 of the Income-tax Act, 1961, in respect of such additional amount and all the provisions of clause (a) of this sub-section shall apply accordingly as if the notice were a notice Issued under that clause.
11 of 1922. 43 of 1961. 15 of 1040. 21 of 1947. 14 of 1963. 7 of 1964.
(8) An order under sub-section (6) shall be final and shall not be called in question before any court of law or any other authority. (9) Any amount of income-tax paid in pursuance of a declara- tion made under this section shall not be refundable in any circumstances and no person who has made the declaration shall be entitled, in respect of the voluntarily disclosed income or any amount of tax paid thereon, to re-open any assessment or re-assess- ment made under the Indian Income-tax Act, 1922, or the Income- tax Act, 1961, or the Excess Profits Tax Act, 1940, or the Business Profits Tax Act, 1947, or the Super Profits Tax Act, 1963, or the Companies (Profits) Surtax Act, 1964, or claim any set off or relief in any appeal, reference, revision or other proceeding in relation to any such assessment or re-assessment.
326 THE GAZETTE OF INDIA EXTRAORDINARY [PART II(10) (a) The amount ol the voluntarily disclosed income shall not be included in the total income of the declarant for any assessment year under any of the Acts mentioned in sub-section (9) if he has credited such amount in the books of account, if any, maintained by him for any source of income or in any other record.
(b) The credit made shall be intimated by the declarant to the Income-tax Officer.
27 ol 1357.
(11) Notwithstanding anything contained hereinabove or in any other law for the time being in force, nothing contained in any declaration made under this section shall be admissible as evidence against the declarant for the purpose of any assessment proceeding or any proceeding relating to imposition of penalty or for the purpose of prosecution under any of the Acts mentioned in sub-section (9) or the Wealth-tax Act, 1957, in respect of any amount specified in an order made by the Commissioner under sub-section (i) or, if such amount is altered by an order of the Board under sub-section (6), then, such altered amount.
(22) (a) All particulars contained in any declaration made under this section or record of any proceeding under this section shall be treated as confidential and, notwithstanding anything con- tained in any law for the time being in force, no court shall be entitled to require any public servant to produce before it any such declaration or record or any part thereof or to give evidence before it in respect thereof.
27 *f 1957 (b) No public servant shall disclose any particulars contained in any such declaration or record except to any officer employed '- the execution of any of the Acts mentioned in sub-section (9), or Wealth-tax Act, 1957, or to any officer appointed by the Comp- iler and Auditor-General of India or the Board to audit ome-tax receipts or refunds-
43 "f lfli.
(13) The provisions of section 154 of the Income-tax Act, 1981 ill, as far as may be, apply in respect of the rectification of any stake apparent from the record of any proceeding under this sec- n as they apply to the rectification of a mistake in any order 3er the said Act.
(14) Any payment of income-tax under this section shall be de by depositing the amount to the credit of the Central vernment at a Government treasury or sub-treasury, or at any nch of the Reserve Bank of India, or at any branch of the State ik of India, or at any of its agencies conducting Government asury business.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINAK if 327(15) The Commissioner shall on an application by the declarant grant a certificate to him setting forth the particulars of the voluntarily disclosed income and the amount of income-tax paid in respect of the same and the date of payment:
43 of 1961.
Provided that no certificate under this sub-section shall be granted unless the income-tax charged in pursuance of sub-section (3) of this section and the interest, if any, payable under sub- section (2) of section 220 of the Income-tax Act, 1961, has been paid by the declarant in full.
(16) (a) In this section.—
(i) "earned income" shall have the meaning assigned to It 10 of 1965.
in the Finance Act, 1965;
43 of 1961.
(ii) "person" shall have thje meaning assigned to it in clause (31) of section 2 of the Income-tax Act, 1961, but shall not include any local authority or a corporation established by a Central, State or Provincial Act.
43 of 1981.
(b) All other words and expressions used in this section but not defined and denned in the Incomej-tax Act, 1961, shall have the meanings respectively assigned to them in the said Act.
25. In the Indian Tariff Act, 1934 (hereinafter referred to as the Tariff Act),—
Amend-
ment of
Act 32 of
1934.
(a) in section 2A—
(i) in sub-section (1) ,—
(1) for the words "shall be liable to customs duty", the following shall be substituted, namely: —
"shall, in addition, be liable to duty (hereafter in this section referred to as the additional duty)",
(2) for the words "the customs duty", the words "the additional duty" shall be substituted;
(ii) in sub-section (1A), for the words "the customs duty on any imported article equal to the excise duty for the time being leviable on a like article, if produced or manufactured in India, where such excise duty", the following shall be substituted, namely: —
"the additional duty on any imported article, where such duty";
(Hi) for sub-section (2), the following sub-sections shall be substituted, namely: —
"(2) If the Central Government is satisfied that in respect of any article imported the duty leviable under 464 G. of I, Ex.—3
328 THE GAZETTE OF TNDIA EXTRAORDINARY [PART IIsub-section (/) does not fully countervail the excise duty chargeable on a like article if produced or manufactured in India including the excise duty chargeable on the raw materials, components or ingredients used in the produc- tion or manufacture of such article, the Central Govern- ment may, by notification in the Official Gazette, direct that the additional duty chargeable in respect of the imported article shall include an amount representing such portion of the excise duty chargeable on Much raw materials, components or ingredients as may be deter- mined by rules made by the Central Government in this behalf.
(3) In making any rules for the purposes of sub- section (2), the Central Government shall have regard to the average quantum of the excise duty payable on the raw materials, components or ingredients used in the production or manufacture of such like article.
(4) The duty chargeable under this section shall be in addition to any duty imposed under this Act or under any other law for the time being in force.
62 of 1982.
(5) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to refunds and exemption from duties, shall, so far as may be, apply to the duty chargeable under this section.";
(b) the First Schedule shall be amended in the menner specified in Parts I and II of the Schedule to this Act.
26. In the Central Excises and Salt Act, 1944, in the First Schedule,—
Amend-
ment of
Act 1 of
1944.
(a) in Item No. 6, for the entry in the third column, the entry "Four hundred and fifty-five rupees per kilolitre at fifteen degrees of Centigrade thermometer." shall be substituted;
(b) in Item No. 7, for the entry in the third column, the entry "Two hundred and thirty-five rupees per kilolitre at fifteen degrees of Centigrade thermometer." shall be substituted;
(c) in Item No. 8, for the entry in the third column against each of the sub-items (a) and (b), the entry "Four hundred and eighty-nine rupees per kilolitre at fifteen degrees of Centigrade thermometer." shall be substituted;
SEC. 1] THE GAZETTE Of INDIA EXTRAORDINARY $2Q(d) in Item No. 9, for the entry in the third column, ihe entry "Ninety rupees per metric tonne." shall be substituted;
(e) in Item No. 10, for the entry in the third column, the entry ''Eighty rupees per metric tonne.' shall be substituted;
(/) in Item No. 11, for the entry in the third column against each of the sub-items (1) and (2), the entry "Thirty per cent. ad valorem." shall be substituted;
(g) in Item No. 11A, for the entry in the third column, the entry "Ten per cent, ad valorem." shall be substituted;
(h) in Item No. 14E,—
(i) the existing Explanation shall be numbered as Explanation I;
(ii) after Explanation I as so re-numbered, the following Explanation shall be inserted, namely: —
'Explanation II.—"Alcohol", "Opium", "Indian Hemp", "Narcotic Drugs" and "Narcotics" have the meanings respectively assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.';
16 of 1955.
(i) in Item No. 14F, the following Explanation shall be inserted at the end, namely: —
'Explanation.—"Alcohol", "Opium", "Indian Hemp", "Narcotic Drugs" and "Narcotics" have the meanings respec- tively assigned to them in section 2 of the Medicinal and
16 of 1955. Toilet Preparations (Excise Duties) Act, 1955.';
(j) in Item No. 26, for the entry in the third column, the entry "Seventy-five rupees per metric tonne." shall be substituted; (k) in Item No. 26A, for the entries in the third column against sub-items (1) and (2), the entries "One thousand and five hundred rupees per metric tonne." and "Two thousand rupees per metric tonne." shall, respectively, be substituted;
(I) in Item No. 26AA, for the entry in the third column against each of the sub-items (i) and {id), the entry "Fifty rupee; per metric tonne plus the excise duty for the time being leviable on steel ingots." shall be substituted;
330 THE GAZETTE OF INDIA EXTRAORDINARY [PART(m) in Item No. 26B, for sub-items (1) and (2), the following sub-items shall be substituted, namely: —
"(1) Unwrought, including ingots, cakes, bars, Five
rupees
blocks, hard or suit slabs, billets, plates, hundred cathodes, anodes, pellets, spelter, dross, ashes p e^ and broken zinc. metric tonne.
(2) Manufactures, the following, namely, plates, Eight
sheets, circles, strips and foils in any form or hundred
per
metric tonne.
(3) Pipes and tubes Ten
per cent, ad valorem.";
(n) after Item No. 27, the following Item shall be inserted, namely: —
"27A. LEAD unwrought, including ingots, pigs, Five
blocks, anodes, slabs, cakes and cast sticks. hundred rupees per metric tonne.".
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 331THE SCHEDULE
[Sec section 25(b)]
PAHT I
The First Schedule to the Tariff Act shall be amended in the manner and to the extent specified in the Table annexed hereto, and the existing entries in any column thereof which have not been so amended shall continue unaltered.
TABLE
Preferential rate of duty if Duration
Item No.
the article is the produce or manufacture of
of pro- tective rates of Name of article
duty
Standard rate of duty
Nature of duty
A British Colony
The United Kingdom
6
1
2
5
7
3
4
For the existing entries in columns 4, 5 and 6, substitute—
1
••
••
••
••
1(1)
60 per cent
ad valorem.
•• •• 60 per cent •• •• ••
ad valorem.
2 •• •• 60 per cent • • •• • •
ad valorem.
3 •• •• 60 per cent • * * • • •
ad valorem.
3(D •• •• 60 per cent •• •• ••
ad valorem.
3" • * •• 60 per cent •• •• > •
ad valorem.
3(3) •• •• 60 per cent •• 50 per cent ••
ad valorem. ad valorem.
3(4) • • * • 60 per cent •• •• ••
ad valorem.
4 •• •• 60 per cent •• •• ..
ad valorem.
4d) * • •• 60 per cent •• •• ••
ad valorem.
4(4) • a •• 60 per cent •• •• • •
ad valorem.
4(5) •• •• 60 per cent •• •• ••
ad valorem.
t 40 per cent
•• •• ••
ad valorem.
332 THE GAZETTE Of INDIA EXTRAORDINARY [PART II
6
7
I
2
5
4
••
• •
5(1)
5"
50 per cent ad valorem.
60 per cent ad valorem. 6o per cent ad valorem.
6
••
••
6(i)
• •
••
••
7
••
••
••
7(0
••
8
• •
••
90 per cent ad valorem. 94 per cent ad valorem. 90 per cent ad valorem.
••
••
••
8(i)
6o per cent ad valorem. 6o per cent ad valorem. IOO per cent ad valorem. ioo per cent ad valorem. ioo per cent ad valorem. ioo per cent ad valorem. RB. 86O per
8(2)(,4X")
quintal.
# • 8(2)(^)(i)W
* *
R8. 500 per quintal.
• •
* •
• *
8(2)(/!X&x";
Rs. 280 per quintal.
8(2)(flXa)
Rs. IJO per quintal.
RB. 860 per quintal less 10 per cent ad valorem. Rs. 500 per-; quintal less 10 per cent ad valorem. Rs. 280 per quintal less 10 per cent ad valorem.* Rs. 150 per quintal less 10 per cent ad valorem.
* •
8(2)(BXi)
Rs. IOO por [quintal.
* •
1 •
8(2)(BXc;
Rs. 70 per quintal.
8(2)(C)
Rs. 30 per quintal.
Rs. 100 per quintal less 10 per cent ad valorem. R6. 70 per quintal less 10 per cent ad valorem^ Rs. 30 per quintal less 10 per ccnl ad valorem.
8(2)CD)(
Rs. 400 per quintal.
Rs. 1,000 per
8(2)(D)(fc)
quintHl.
8(aX£)(a)
Rs. 200 [ per quintal.
Rs. 400 per quintal less 10 per cent ad valorem. Rs. 1,000 per quintal less 10 per cent ad valorem. Rs. 200 per quintal less 10 per cent ad valorem.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 333 2 I 6 7 5 4 3••
••
Rs. 260 per quintal.
8(2)(£)(c)
1 *
* *
* *
* • Rs. 400 per quintal.
8(2)(F)
••
• •
• •
••
Rs. 260 per quintal less 10 per cent ad valorem. Rs. 400 per quintal less 10 per cent ad valorem. 90 per cent aJ valorem.
••
8(3)
••
•• • •
• •
8(4)
• •
••
• •
••
8(5)
• •
••
* •
9
100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem.
94 per cent ad valorem. 94 per cent ad valorem. 100 per cent ad valorem less 13 Paise per kilogram.
* •
9(i)
••
••
• t
9(2)
* *
100 per cent ad valorem. 100 per cent ad valorem.
• 1 • •
9(4)
• •
90 per cent| ad valorem. 100 per cent ad valorem lest 26 Paise per kilogram. 924 per cent ad valorem.
••
9(S)
II
••
• •
• •
••
• •
11(2)
••
••
• •
••
11(3)
••
••
• •
50 per cent ad valorem.
•• • •
n(4)
• •
••
• 1
• *
11(5)
• •
n(6)
••
50 per cent ad valorem.
9 *
13
*•
••
••
• •
13(2)
• •
• •
50 per cent ad valorem.
• •
I2G)
•-
••
v *
12(4)
••
••
• •
••
13(5)
•• ••
••
12(6)
••
••
••
••
100 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 100 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem.
334 ™E GAZETTE OF INDIA EXTRAORDINABY [PART II
I 2 3 4 5 6 7
13 •• 40 per cent •• • •
ad valorem.
13(1) •• •• 40 per cent •• * <
ad valorem.
13(2) •• 60 per cent •• 50 per cent ••
ad valorem. ad valorem.
13(3) •• 60 per cent •• ••
ad valorem.
13(4) •• 60 per cent •• 50 per cent • *
ad valorem. ad valorem.
13(5) •• •• 60 per cent •• .. ••
ad valorem.
13(6) •• 60 per cent •• •• ••
ad valorem.
13(7) •• •• 60 per cent •• •• ••
ad valorem.
13(8) •• 60 per cent •• ••
ad valorem.
13(9) •• •• 60 per cent •• 60 per cnt ••
ad valorem. ad valorem.
14 •• 60 per cent • •
ad valorem.
15 •• •• 60 per cent •• ••
ad valorem.
I5(i) •• 60 per cent •• • • ••
ad valorem.
I5W •• 60 per cent •• •• ••
ad valorem.
15(3) •• 60 per cent •• •• ••
ad valorem.
15(4) •• •• 6q per cent •• •- ••
ad valorem.
15(5) •• 60 per cent •• •• • *
ad valorem.
15(6) •• 60 per cent •• 50 per cent • m
••
ad valorem. ad valorem.
15(7) •• •• 60 per cent * • 50 per cent
ad valorem. ad valorem.
15(8) •• 60 per cent •• •• • *
ad valorem.
15(9) •• •• 60 per cent •• •• ••
ad valorem.
15(10) •• 60 per cent •• •• • •
ad valorem.
I5(ii) •• 60 per cent •• •• * *
ad valorem.
16 •• •• 100 per cent ••
ad valorem.
16(1) •• 100 per cent -• ••
ad valorem.
16(2) 100 per cent •• ••
ad valorem.
SEC. 11 1HE GAZETTE OF INDIA EXTRAORDINARY 335
I
7
2
6
3
5
4
16(3)
17
••
17(0
••
I 7"
17(3)
••
I8(a)
18(6)
19
••
19(1)
••
••
19(2)
••
19(3)
••
••
20
••
••
••
20(1)
••
••
20(2)
••
• •
••
20(3)
••
• •
••
90 per cent ad valorem. 90 per cent ad valorem. 90 per cent ad valorem.
20(4)
••
2°<5)(")
••
2
••
••
20(6)
••
••
20(7)
••
••
20(8)
••
••
20(9)
100 per cent ad valorem. 94 per cent ad valorem. 94 per cent ad valorem. 92 per cent ad valorem.
11
••
••
• •
••
21(1)
••
• •
••
•
100 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 100 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. too per cent ad valorem. 100 per cenr ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. IOO per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. IOO per cent ad valorem. 94 per cent ad valorem. 100 per cent ad valorem. too per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem.
2i(a)
••
• •
" ( 3)
••
• •
••
•
100 per cent ad valorem. 100 per cent ad valorem.
464 G of I Ex—4.
336 THE GAZETTE OF INDIA EXTRAORDINARY [PART II I 2 6 7 5 4 321(4)
21(5)
••
21(6)
••
• •
••
"(7)
21(8)
••
21(9)
••
21(10)
••
••
22
••
••
••
I2(4j(b)(ii)
ioo per cent ad valorem. ioo per cent ad valorem. ioo per cent ad valorem. ioo per cent ad valorem. ioo per cent ad valorem. ioo per cent ad valorem. ioo per cent ad valorem. ioo per cent ad valorem. Rs. 6o per litre or 170 per cent, ad valorem, whichever is higher, plus Rs. 5 per litre.
asf5X*X0
Rs. 13-50 per litre or 50 per cent ad valorem, whichever is higher, plus Ra. 5 per litre.
Rs. 13-50 per litre or 50 per cent ad valorem, whichever is higher, plus Rs. 5 per litre.
Rs. 14-40 per litre or 60 per cent ad valorem, whichever is higher, plus Rs. 5 per litre.
Rs. 13 SO per litre or 50 per cent ad valorem, whichever is higher, plus Rs. 5 per litre.
Rs. 13 50 per litre or 50 per cent ad valorem, whichever is higher, plus Rs. 5 per litre.
22(61
••
••
••
aa(7)
••
••
••
••
23
24
24(0
24(2)
*3
25(1)
Re. 14-40 per litre or 60 per cent ad valorem, whichever is higher plus Rs, 5 per litre. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. joo per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 60 per cent ad valorem. Rs. 10 per quintal.
>
For "ex empted' substi- tute "falling'
SEC. l] THE GAZETTE OF INDIA EXTRAORDINARY 3376
2
t
7
3
4
5
25(2)
•
•'
••
25(3)
••
25(4)
50 per cent ad valorem.
••
••
25(5)
••
••
••
••
25(7)
••
26
••
26(1)
••
27
••
•• 27(0
31 per cent ad valorem.
27(2)
••
27(3)
••
27(4)"0
27(7X")
27W
••
27(9)
28
28A
50 per cent ad valorem. 50 per cent ad valorem.
50 per cent ad valorem. 50 per cent ad valorem.
28(1)
•
••
28(4X")
28(4X6)
28(5)
•
2"(6)(a)
•
l8(6X*)
28(7)
-•
28(7^4)
28(8)
•
••
Rs. 10 per quintal. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad vahiem. 60 per cent ad valorem. 60 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad v jlorern. 40 per cent ad valorem. 40 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 40 per cent ad valorem. 50 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. fio per cent ad valorem. 60 per cent ad valorem. 100 pei cent ad valorem. 60 per cent ad viiivrem.
338 THE GAZETTE OF INDIA EXTRAORDINARY [PART II 6 I 2 7 5 4 328(9) •• •• •• 28(10) 28(11) •• • • •• 28(12) •• •• •• •• • • 28(15X0") •• •• •• ••
28(ijyi)
••
••
••
••
• •
28(16}
••
••
••
••
28(17)
••
••
•-
28(i8)C"l
••
28(i8)(ft)
••
••
28(i8)(e)
••
28(18)(J)
••
••
50 per cent ad valorem. jo per cent ad valorem. 50 per cent ad valorem. 50 per cent ad valorem.
50 pet cent ad valorem. 50 per cent ad valorem. 50 per cent ad valorem. 50 per cent ad valorem.
28(19)
••
• -
z8(20)(a)
••
28(2O)(.'*)
••
••
28(2O)(C)
••
28(2O)M)
••
28(2O)(e)
••
••
28(21)
••
••
Rs. 20 per kilogram. 60 per cent ad valorem or Rs. 42 per kilogram of Saccharine content, which- ever is higher. 60 per cent ad valorem. 60 per cent ad valurem. 50 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem.
28(22)
54 per cint ad valorem. 54 per cent ad valorem.
28(23)
••
••
fio per cent ad valorem. 60 per cent ad valorem.
2S(24)
••
54 per cent ad valorem. 54 per cent ad valorem.
23(26)
54 per cent ad valorem.
28(^6,4)
••
••
54 per cent ad valorem.
28(27)
•-
••
54 per cent ad valorem. 54 per cent ad valorem. 54 per cent ad valorem. 54 per cent ad valorem. 54 per cent ad valorem. 54 per cent ad valorem. 54 per cent ad valorem.
54 per cent ad valorem.
60 per cent ad valorem. 60 per cent aa valorem. 60 per cent ad valorem. 60 per cent ad valorem.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINAR IT 339 I 7 2 6 3 4 5
28(38)(") 54 per cent J4 per cent
••
ad valorem. ad valorem.
a8(28)(6) 54 per cent 54 per cent
ad valorem. ad valorem.
28(29)
••
••
28(30^
28(31)
••
28(32)
••
50 per ceni ad valortm. 50 per cent ad valorem.
50 per cent ad valorem. 50 per cent ad valorem.
28(33)
••
••
••
28(34)(a)
••
28(34X6)
••
28(35X0)
28(35X*)
28(36)^)
••
28(36X6)
••
••
28(37X0)
28(37)(*)
••
39
••
90 per cent ad valorem.
3o(i)(aj
3O(i)W(0
30(i)(6)(")
)
3o(i)(fc)(m:
•
30(1)(")
3O(2)(fl)
3Q(2)C*)
30(2X1;)
3O(2)(")(t)
• <
)
•
60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valortm. 100 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorAm 50 per cent ad valorem. 60 per cent iiii valor trn. 50 per cent ad valorem. 60 per cent ad valorem. 90 per cent ad valorem. 100 per cent ad valorem. 90 per cent ad valorem. 100 per cent ad valortm. Rs. 15 per 100 linear metres. 100 per cent ad valorem. 60 per ccm ad valorem. 60 per cent ad valorem. 100 per cenl ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem.
jo per cent ad valorem. jo per cent ad valorem. 50 per cent ad valtrem. 54 per cent ad valorem. 54 per cent ad valortm.
340 THE GAZETTE OP INDIA EXTRAORDINARY [PART III
2
6
4
5
7
3
••
••
••
••
••
54 per cent ad valorem. 54 per cent id valorem. 50 per cent ad valorem.
3O(3)W
••
3o(3)(6)
••
••
30(3X0
••
••
••
3°(3)W
••
••
30(4)
••
30(5)
••
;o per cent ad valorem.
30(6)
••
30(7)
••
30(8)
30(9)(a)
••
••
••
3O(9)C^)
••
30(10)
••
••
•
30(11)
100 per cent ad valorem.
30(12)
••
••
60 per cent ad valorem. 60 per ceiu ad valorem. 60 per cent ad valorem. 60 per cent ad valortm. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 100 per cent ad valorem. 100 pet cent ad valorem. 50 per ceni ad valorem. 60 per cent ad valor:>r 60 per cent ad valorem. 100 per cent ad valorem. 60 per "nt ad valorem.
54 per cent aJ valorem.
30(i3)
Dyes, derived from coal-tar, the fol- lowing, namely;—
60 per cent ad valorem. <
Alizar- ine moist exceed- ing 20 per cent,.
Alizarine
red.
60 per ceni ad valorem.
60 per cent ad valorem.
Azo dyes not other- wise specified.
SEC. 11 THE GAZETTE OF INDIA EXTRAORDINARY 341 r 2 6 7 3 4 560 per cent ad valorem-
Sulphur dyes of other colours. Ultra- zols. Vats, powder.
3o(i4)(A)
••
60 per cent ad valorem. 60 per cent ad valorem. 50 per cent ad valorem. 60 per cent ad valorem.
30(15)
Dyes, derived from coal-tar,
and
coal-tar derivat- ives used in any dyeing procesBj the fol- lowing, namely:—
60 per cent ad valorem.
Dyes be- longing to the class of Rapid Fa<,t Col- ours Rapid- ogensund Rapid- azols.
••
••
Fast col- our salts.
60 per cent ad valorem.
60 per cent ad valorem.
Solubi- lised vats.
30(16)
Dyes, derived [nun coal-tar; the fol- lowing, namely:—
bo pei corn aJ valorem.
Acid Azo Dyes (including Acid Ftst Red A).
342 THE GAZETTE OF INDIA EXTRAORDINARY [PART II2
I
6
4
;
3
5
60 per cent ad valor tm.
• •
••
60 per cent ad valorem.
Direct Az" Dyes (Including Congo Red). Sulphur black.
• •
31(4)
••
••
••
• •
3*13)
••
• •
32(4)
••
• •
••
• •
33
••
••
••
••
• •
33(0
••
••
••
• •
34
••
••
••
• •
34(i)
••
••
• •
34(2)
••
••
• •
34(3)
••
• •
34(4)(a)
• •
••
••
34(4)(*)
••
••
• •
34(4)M
••
••
••
• •
36
••
• •
36(2)
IOO per cent ad valorem. 100 par cent ad valorem. 100 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 100 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valor tm. 100 per cent ad valorem. 60 per cent ad valorem. 100 per cent ad valorem.
39
39(0
••
• •
3 9"
39(3)
40
40(D
••
• •
40(3)
••
• •
40(4)
• •
40(5)
••
• •
40 per cent ad valorem. 100 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 343 6 I 2 7 3 5 440(6)
••
40(7)
••
••
41
••
••
43
••
••
••
43(i)
••
••
44
•
••
44(1)
••
••
••
44(4)
44(7)
••
45("
••
45W
450)
••
••
45(3)
••
45(4)
••
••
45(5)
45(6)
46
60 per cent . ad valorem. 60 per cent ad valorem. 60 per cent. ad valorem. 40 per cem ad valorem. 40 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. too per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. IOO per cent ad valorem. 60 per cent ad valorem plus Rs. 8-So per kilogram.
46(1)
••
46(2)
••
•-
46(3)
••
••
46(4)(a)
••
••
46(4)(i)
••
46(5)
••
30 per cent id valorem
46(6)^
..
••
47 a)
60 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cei t ad valorem. 40 per cent iiJ valorem. 60 per cent arf valorem plusRa. 8-80 per kilogram.
464 G of I Ex—5
344 THE GAZETTE OF INDIA EXTRAORDINARY [PART U 2 t 6 7 4 5 3••
470)
-•
6o per cent
ad valortm
P/MJRS. I J - 60
per kilogram.
* • • *
470)
••
••
••
6o per cent
ad valorem.
••
47(O
••
••
•'•
••
6o per cent
ad valorem,
•• 47(2)
••
••
••
••
IOO per cent
ad valorem.
••
••
47(3)
••
••
••
6o per cent
ai valorem.
• •
47(4)
•• ••
••
••
6o per cent
ad valortm.
* *
47(5)
••
••
••
••
6o per cent
ad valortm.
• * 47(6XaX0
••
••
-•
••
60 per cent
ad vaiortm.
••
47(6)f"X"0
••
••
••
••
6o per cent
ad valorem.
47("XW)
••
••
••
••
6o per cent
ad valorem.
* *
47(6)")(")
-•
••
••
••
6o per"; cent adtyalonm.
• t
47(73
••
••
••
••
6o per cent
ad valorem.
* •
47(8)
• • '•
••
'•
40 per cent
ad valorem.
4 8(iX"J
••
••
••
••
So per cent
ad valortm.
48(0(6)
••
••
••
100 per cent
ad valortm.
48(2)
••
••
••
••
100 per cent
ad valortm.
48(4)(a)
-•
••
••
100 per cent
ad valortm.
48(4)(6)(0
•-
••
••
••
••
100 per [cent
ad valorem.
••
4*(5X"XJ0
••
••
••
••
80 per ceii,
ad valorem.
4"(5)W("0
••
••
••
••
••
100 per cent
ad valorem.
48(5)(6)(0
••
••
••
••
••
80 per ''cent
ad valorem.
••
43(5X*)("O
•-
••
• •
ioojper Icent
ad valortm.
SKC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 345 I 2 b 3 4 7 348(6)
••
••
'•
100 per cent
ad valorem.
49(3)
••
••
••
••
••
4
iooy-perJTcerit ad valoTtm. 100 per 'cent ad valorem.
Omit the word* "if of British manu- facture, or", "if not of Britiih immti- facture" and "whethei of British manu- facture or other- wise".
IOO per cent
ad valonm.
Omit the wordi "if not of British manu- facture and".
49(iXa)
••
••
••
••
100 per cent
ad valorem.
90 per wnt ad va'ortm.
••
49dX*)
-•
••
49
••
••
••
90 per cent ad valorem. 90 per cent ad valprem.
4 9"
••
••
-•
49(3)
••
••
••
••
49(4)
••
••
••
90 per cent
ad valorem.
4"(3)
••
••
5o
••
••
••
••
5
••
••
••
••
••
*>(3)
••
••
"
••
••
5o(3)
••
••
••
••
100 per cent
ad valorem.
100 per cent
ad valortm.
100 per cent
ad valorem.
100 per cent
ad valorem.
100 per cent
ad valorem.
100 per cent
ad valorem.
100 per cent
ad valorem.
100 per cent
ad valorem.
100 per cent
ad valorem.
40 per cent
ad valorem.
50(4)
••
••
••
60 per cent ad valorem.
346 THE GAZETTE OF INDIA EXTRAORDINARY [PART III
2 3
7
4
5 6
50(6)
60 per cent ad valorem.
50(7)
••
100 per cent ad valorem.
50(8)
••
60 per cent ad valorem.
50 per cent ad valortm.
5 n i;
••
••
100 per cent ad valorem.
5i(2)(a1
•-
100 per cent ad valorem.
5if2)(ft)
••
100 per cent ad valorem.
3K3)
100 per cent ad valorem.
5*(i)
••
60 per cent ad valorem.
5 3d)
••
40 per cent ad valorem.
54(a)
100 per cent ad valorem.
540)
100 per cent ad valorem.
54(2)
••
60 per cent ad valorem.
55
••
100 per cent ad valorem.
55(0
••
100 per cent ad valorem.
100 per cent arf valorem.
5">(T)
• •
••
too per cent aJ valorem.
5&
••
60 per cent ad valorem.
5SC0
••
60 per cent ad valorem.
58(2)
••
• •
••
60 per cent od valorem.
59
60 per cent ad valorem.
59(D
••
60 per cent ad valorem.
59
••
••
100 per cent ad valorem.
59(3)
100 per cent ad valorem.
59(4)
••
100 per cent ad valorem.
59(5)
too per cent ad • • • i
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 347I
2 3 4
5 6 7
59(6)
60 per cent ad valorem.
60
TOO per cent ad valorem.
6o(i)(a)
100 per cent ad valorem.
6o(i)(t)
100 per cent ad valorem.
60(3)
100 per cent ad valorem.
60(5)
100 per cent ad valorem.
60(6)
100 per cent ad valorem.
60(7)
100 per cent ad valorem.
6o(8)(a)
100 per cent ad valorem.
6o(8)(6)
100 per cent ad valorem.
61
40 per cent ad valorem,
6l(T)
60 per cent ad valorem.
61(2)
TOO per cent ad valorem.
61(3^
100 per cent ad valorem.
61(5)
TOO per cent ad valorem
61(7)
100 per cent ad valorem.
61(8)
100 per cent ad valorem.
61(11)
100 per cent1 ad valorem.
62(7)
100 per cent ad valorem.
62(2)
100 per cent nd valorem.
63
40 per cent ail valorem,
63(1)
40 per cent ad valorem.
63(2)(aXi)
40 per cent ad valorem.
63(2XaX")
40 per cent ad valorem.
40 per cent ad valorem.
348 THE GAZETTE OF INDIA EXTRAORDINARY [PAKT III
6 7
5
2 3
4
63(3X0
63(3)("O
• •
t *
63(4)
63(5)
40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem.
63(6X0
63(6)("0
40 per cent ad valorem. 40 per cent ad valorem.
4 *
63(7)
63(8)
63(9)
40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem.
63(")(0
40 per cent ad valorem less Rs, 20 per tonne.
63(10X11)
••
63(11)
••
40 per cent ad valorem. 40 per cent ad valorem.
* •
••
63(12)
••
63(13)
63(H)
30 per cent ad valorem.
60 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem.
63(14-4)
50 per cent ad valorem.
60 per cent ad valorem.
63(15)
60 per cent ad valorem.
63(16)
63(17X0
60 per cent ad valorem. 40 per cent ad valorem.
63(i7)W
40 per cent ad valorem.
63(18X0)
60 per cent ad valorem.
63(18X6)
60 per cent ad valorem.
63d9XoX0
,\o per cen* ad valorem.
63(i9XflX*>
40 per cent ad valoTtm.
SEC. X] THE GAZETTE OF INDIA EXTRAORDINARY 349 I 5 2 6 7 3 463(i9)")
40 per cent
adjoalortm.
• •
63(20X0X1X0
40 per cent ad valorem.
"*
63(2o)(aXiX")
40 per cent
ad valorem.
63(20X0X2X0
40 per cent arf valorem.
• •
63(2oXaX2X"
40 per cent
ad valorem.
• •
63(20X6X1X0
40 per cent
ad valorem.
* •
* •
63(20X*XiX")
40 per cent
ad valorem.
63(2oX*X2)(0
40 per cent
ad valorem.
* •
63(2OX*X2)("
40 per cent
ad valorem.
63(2i)A(
• 4
40 per cent
ad valorem.
63(2i)A(a)(")
* •
40 per cent arf valorem.
63(2i)A0XO
* •
40 per cent
ad valorem.
63(2i)A"X"0
40 per cent ad valorem.
• *
* •
63(2i)B(aX0
40 per ceni
ad valorem.
63(2l)B(aXn)
63(2i)B(*X0
40 per cent
ad valorem.
40 per ceni
od valorem.
63(2i)B(*X")
40 per cent
ad valorem.
63(2i)C(0
40 per ccnl
ad valorem.
63(2l)C(tt)
40 per cent
ad valorem.
63(2i)D(0
* *
* *
40 per cent
ad valorem.
63(2i)D(t0
63(2i)E(0
40 per cent
ad valorem.
40 per cent
ad valorem.
63(2i)E(iO
1 • •
40 per cent
ad valorem.
63(2i)F(0
40 per cent
ad valorem.
40 per cent
63(2l)F(")
ad valorem.
63(22)
40 per cent
ad valorem.
350 THJE GAZETTE Of INDIA EXTRAORDINARY [PART ll 1 b 7 2 3 4 5
63(23) 40 per cent
ad valorem.
63(25x0 40 per cent
ad valorem
Uu Ru. 35
per tonne.
63(25X10 40 per cent
ad valorem.
63(26) 40 per cent
ad valorem.
63(37X0 30 per cent
ad valorem.
63(a?X") 40 per cent
ad valorem.
63(29X0) j 00 per cent
ad valorem.
63(29X6) 100 per cent
ad valorem.
63(30X0) 30 per cent
ad valorem.
63(3O)W 40 per cent
ad valorem.
63(3i)(") 40 per cent
ad valorem.
63(3iX" 40 per cent
ad valorem.
63(32X0) 40 per cent
ad valorem
less Rs. 35 per
tonne.
63(32X6) 40 per cent
ad valorem.
63(33)(a) 60 per cent
ad valorem.
63(33)(i)
63(34)(a)
63(34X"
^3(34)10
63(35)
64
64(1)
64(3)
64(3Xa) 60 per cent ad valorem.
40 per tent ad valorem.
30 pet cent ad valorem.
40 per cent ad valorem.
30 per cent ad valorem.
30 per cent ad valorem.
40 per cent ad valorem.
40 per cent ad valorem.
60 per cent ad valorem.
50 per cent ad valorem.
40 per cenl ad valorem.
40 per ten1 ad valorem.
50 per cent ad valorem.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 351I
2
6
3 4
5
7
64(3X"
••
••
64(4)
30 per cent ad valorem.
30 per cent ad valorem.
64(5)(<0
••
"4tiX"
* •
"5(o)
• *
••
60 per cent ad valorem.; 40 per cent ad valorem. 50 per cent ad valorem. 60 per cent ad valorem. 40 per cent ad valorem, j
v m
65(6)
* 4
* •
XI
65(0
66(O)
••
* V
""(*)
••
* *
66(1)
* •
••
• •
* *
66(2)
••
• *
••
"7
* *
67(D
••
67(a)
67(3)
••
• •
• "
* *
67(4)
••
• •
• •
68
68(1)
••
"8(2)
••
• •
68(2.4)
• •
• 4
••
• •
68(3)
• *
••
• •
40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 60 per cent ad valorem. 40 per cent ad valorem- 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent
68(4)
••
* •
69
••
* •
69(1)
• *
••
ft
"9<2)
••
• •
70
••
ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 40 per cent ad valorem. 60 per cent ad valorem.
70A
••
60 per cent ad valorem.
4"4 G of I Ex—6
352 THE GAZETTE OF INDIA EXTRAORDINARY [PAW it2
I
7
4
5 6
60 per cent
70'0
40 per cent
70(1)
70(3)
60 psr ceni
oJ valorem.
7Ow)
70(5;
40 prr cent
aJ VJlortm,
60 per cent
oJ valorem.
* *
7O(j^)
70(6)
fl 0
7=(7)
70(8)
70(9)
71(1)
* * 7K4)
60 per cenr
oJ valorem.
60 per cent
ijj valorem.
40 per ccal
aJ valortm.
40 per cent
aJ valortin.
40 per cent
oj valortm.
60 per cent
aj vahfrem.
60 per cent
dJ valorem.
p •
* *
* * 7i(5)
71(6)
7i(7>
40 per cent
aj valortm.
40 per cent
aJ valortm,
100 per cent
ai/ valortm.
71 (8;
40 per cent
ad valortm.
7iC9Xo)
100 per cent
a*/ valortm.
7i(5)("
100 per cent
tfj valorem.
7t(io)(a)
# *
100 oer cent
aJ ialort
4 *•
71(10X6)
100 per cent
aj valor'in.
ion per cent
Ir •
71(11)
V *
71(11)
4D per cent
(hi TM-'/Jr'BI.
A- c
7IU3XIK")
JOQ per cent
aA ••a.'ortm.
7l(l3Al;
100 per cent
ad vulortm.
71(13X1X0
100 per cent
ad valortm.
• *
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3536 7
3 4
S
71(13X2X1)
73
n r
100 p<;r cent
aJ vilorem.
60 per ci*ni
aJ valorem.
40 per cent
au vjlortm.
72(0
40 p er CL%"t
ad Vilorem,
7"W
72f3)
72(4,(1)
7*UW
71(5)
91 per cent
72(6)
* *
••
7^(7)
40 r>er cent
ad valorem.
40 per cent,
ad valorem.
40 p?r cent
ad vulortm.
40 per cent
aJ vjh.rem.
ion p;r c-nt
arf valorem.
60 per cent
aJ valorem.
60 per ;cnt
7J(8)
72(9)
40 per cent
aJ valorem.
40 per cent
ati valortm.
72(10)
60 per cenr
aJ valorem.
50 per cent
ad valorem.
72(i i)(
72(nX6)
90 per cent
ad valoTitt.
90 per cent
ad valorem.
JOO per cent
aJ valorem.
ico per cent
aJ valorem.
60 per cent
aJ valorem.
72(12-4)
72(13)
72(UX^XO
60 per cent
i"J vahrem.
40 pet ceni
aJ v
40 PT cent
ad valorem.
• r
72(i4Xo) (11)
40 per cent
73(i4X
7i(i4X-0(fo)
40 per cent
oJ valorem.
60 per "nt
a.i valorem.
72(UXA)
7"(MX<0
4-3 per cent
OJ u uonm.
60 rer cent
tfj vil-rem.
7J(IS)
40 per ceat
oJ vAj+em.
3<4 T HE GAZETTE OF INDIA EXTRA ORDINARY [PART II
I 2 3 4 5 6 7
72(16) 40 per cent
ad valorem.
72(17) 40 per ceni
ad valorem.
72(18) 40 per cent
ad valorem.
73(19) 40 per cent
ad valorem.
73(20) 40 per cent
ad valorem.
72(21) 40 per cent
ad valorem.
72(22) 40 per cent
ad valorem.
72(^3) 40 per cent
ad valorem.
72(24) 40 per cent
ad valorem.
72(25; 40 per cent
ad valorem.
72(26) 60 per cent
ad valorem.
72(27) 60 per cent
ad valorem.
72(zSS) 60 per cent
ad valorem.
72(29) 40 per cent
ad valorem.
72(3O(") 40 per cent
ad valorem.
7z(3i)(b)
72(32)(")
40 per cent ad valorem. 40 per cent ad valorem.
72(3=000
40 per cent ad valorem.
72(33)
60 per cent ad valorem.
• •
72(34)
40 per cent ad valorem.
72(35)
100 per cent ad valorem.
72(36)
100 per cent ad valorem.
* *
72t3
100 per cent ad valorem.
72(38)
40 per cent ad valorem.
7^(39)
40 per cent ad valorem.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 355I
6
5
4
2 3
7
72(4°X<0
72(40X6)
73(2)
73(3)
73(4)
94 per cent ad valorem.
• *
73(6)
73(7)(
73(7X"
73(8)
73(9)(
73(9)(6)
40 per cent ad valorem. 40 per cent ad valorem. 60 per cent ad valorem. 40 per cent ad valorem. 100 per cent ad valorem. <5o per cent ad valorem. 40 per cent ad valorem. 60 per cent ad valorem. 40 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem.
73(io)
73<")
73(1-3.)
73(13)
94 per cent ad valorem^ 94 per cent ad valorem. 94 per cent ad valorem. 30 per cent ad valorem.
73CM)
• •
73(I5)(*)
* *
* • 73(iSX*)
100 per cent ad valorem. 100 per cent ad valorem. 100 per cent ad valorem. 40 per cent ad valorem. loo per cent ad valorem. 60 per cent ad valorem. do per cent ad valorem.
73(i6)
100 per cent ad valorem.
90 per cent ad valorem.
73(17)
100 per cent ad valorem.
90 per cent ad valorem.
73(i8)
90 per cent ad valorem.
73(19)
73(20)
73(*3)
74(")
74(6)
100 per cent ad valorem. 40 per cent ad valorem. 60 per cent ad valorem. 60 per cent ad valorem. 30 per cent ad valorem. 40 per cent ad valorem.
356 THE GAZETTE OF INDIA EXTRAORDINARY (.PART III
6
a
4
3
5
74(1)
••
••
74(2)
•-
74(3)
••
74(4)
75
40 per cent
ad valorem.
40 per cent
ad valorem.
40 per cent
ad valorem.
40 per cent
ad valorem.
60 per cent
ad valorem.
75(2)
••
••
yi\ per cent iij valorem.
60 per cent
ad valorem.
75(3)
••
••
52J percent
ad valorem,
75(4) ••
75(5)00 ••
75(5)(*) •• ••
75(6X") ••
75(6)(&)
75(7)(a)
75(7X*) ••
75(7^Xa) •• ..
75(7^X4) ••
75(8X<0
75(8X"
75(9) ••
75(1°) ••
75(") •• -•
75(") • -
* <
75(1^)
• •
75(13)
521 per cent
ad valorem
60 per cent
ad valorem.
60 per cent
ad valorem.
90 per cent
ad valorem.
100 per cent
ad valorem.
90 prr ccnl
ad valorem.
joo per cent
ad valorem.
90 per cent
ad valorem.
100 per cent
ad valorem.
90 per cent
ad valorem.
too per cent
ad valorem.
90 per cent
ad valorem.
100 per cent
ad valorem.
60 per cent
ad valorem.
60 per cent
ad valorem.
60 per cent
ad valorem.
60 per cent
ad valorem.
60 per cent
ad valorem.
60 per cent
ad valorem.
75(H)
60 per cent
ad valorem.
75d5)
60 per cent ad valorem.
SEC. l'J THE GAZETTE OF INDIA EXTRAOBDIttAilY 3577
2
I
6
3
5
4
73CI6)
••
••
••
100 per cent
aJ valorem.
75(17)
••
••
100 per cent
ad valorem.
73(i8)(<">
••
•-
••
••
40 per cent
ad valorem.
7J(I8)(*XO
••
••
•• 40 per cent ad valorem,
• *
" •
7J(l8)("W
••
•• 60 per cent ad valorem.
70
• •
• •
••
••
••
76(1)
* t
• *
* •
••
40 per cent
ad valorem.
40 per cent
ad valorem-
76(2)
• •
* •
40 per cent
ad valorem.
• • * *
• •
7
••
••
60 per cent
ad valorem.
* +
• >
• *
i" •
> •
77(2X")
60 per cent
aJ valorem.
• ft
• t
• •
• •
77(*X*>
60 per cent
iid valorem.
• "-
• V * *
* *
77(3)
50 per cent
ad valortm.
* r
• *
••
••
77(4)
••
60 per ccm
ad valorem.
60 per cent
ad valorem.
• t
m •
••
77(5)
••
100 per cent 9c ad valorem. ac
1 per cent
1 valorem.
* *
* •
* m
77(6)(a)
-•
••
100 per cent
ad valorem.
• "
• *
* •
••
77("(A)
100 per cent
ad valorem.
* •
* *
-•
77(7)
-
100 per cent
ad valorem.
" •
* *
78(i;
-•
100 per cent
ad valor cm.
* *
• •
• * * *
79
••
100 per cent
ad valorem.
80(1)
••
••
100 per cent ad valorem.
• •
• • • •
••
8o(aX
100 per cent
ad valorem.
• •
-
8o(2Xi)
-
100 per cent ad valorem.
* •
• *
80(2X0)
-
100 per cent
ad valorem.
• •
* -•
* •
8o(aX<0.
100 per cent
ad valorem*
-
100 per cent
ad valorem.
100 per cent
* "
-
8o(aX/)J
ad valorem.
3<8 THE GAZETTE OF INDIA EXTRAORDINARY [PAR* tlI
2
6
5
7
3
4
8o(aXtf)
80(4)
82
• •
* *
82(2)
* •
* "
• •
8a(3)
4 •
4 *
82(4)
8a(3) • • m • • •
S3 • • • * • * 4 4 4 •
84("X0 * * * *
• • * >
84(aX"
• 4
• *
84("
4 •
84CD
• •
* •
83(c)
* •
85(1)
4 4
• *
86
86(1)
ioo per cent
ad valorem.
ioo per cent
ad valorem.
6o pet cent
ad valorem.
ioo per cent
ad valorem.
6o per cent
ad valorem.
6o per cent
ad valorem.
ioo per cent
ad valorem.
ioo per cent
ad valorem.
ioo per cent
ad valorem.
ioo per cent
ad valorem.
ioo per cent
advalortm.
6o per cent
ad valorem.
ioo per cent
ad valorem.
ioo pot cent
ad valorem.
ioo per cent
advalortm.
ioo per cent
ad valorem.
PAHT n
In the First Schedule to the Tariff Act,—
(a) after Item No. 72, the following Item shall be inserted,
namely:—
Standard
rate of
duty
Name of irtide
Nature
of
duty
PreforentialSirato^of
duty if the article}
is the produce or
manufacture of
Duration
of protec-
tive rates
of duty
Item
No.
PI
rhe United
Kingdom
1 ABritiih
Colony
6
t
4
3
7
3
RevOniM
(0 All Item* of—
*72A.
i.
> 40 per cent
ad valoren
L-
*1
f>- II-
(a) machinery inch
ding prlme-movci
(b) fnstrumentg, •]
paratus and app]
anew,
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 359 2 3 5 6 7 4(c) control gear and transmission equip- ment,
(d) auxiliary equip-
ment,
as well as, all compo- nents (whether fini- shed or not) or raw materials for the ma- nufacture of the afore- said items and their components, requited for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified—
(1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the ex- ploration for oil or other minerals, and (6) Buch other pro- jectB as the Central Government may, having regard to the economic deve- lopment of the country, notify in the Official Gazette in this behalf; Provided these are im- ported (whether in one or in more than one consignment) against one or more specific contract!, which have been re- gistered in advance of their importation, with the appropriate Cus- tom House In the manner prescribed by Regulations which the Central Board of Ex- cise and Customs may make under section 157 of the Customs Act, 1962 (52 of 1962);
40 per cent
Revenue
ad valorem.
("•() all spare parts nther raw materials (Including semi-fini- shed material), or consumable stores im- ported, as a part of
360 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 1]I 2
3 4 5 6 7
a contract or cont- racts, registered In terms of sub-itcna (i), provided the total value of such spare parts, raw materials and consumable stores are up to such value as does not exceed ten per cent, of the value of the goods covered by sub-item (0, and further pro- vided that such spare pans, raw materials or consumable stores arc essential for the maintenance of the plant or project men- tioned in sub-item (*').
(b) after Item No. 87, the following Item shall be inserted,
namely: —
Revenue IOO per cent
ad valorem.
f37A. All dutiable articles Imported by a passen- ger as baggage, even if specified elsewhere, but excluding the fol^ lowing a r t i c l e s, namely :—
(i) motor vehicles,
t- g
(M) betelnuts, (ii") alcoholic drinks and other prepare tions contaWn spirit, and
("v) tobacco, unma-
nufactured.
R. C. S. SARKAR, •Secy, to the Govt, of i
PRINTED IN INDIA BY THE GENERAL MANA0ER, GOVERNMENT OP INDIA PRESS, NEW DELHI AND PUBLISHED BY THE MANAOER OF PUBLJCATIONSj DELHI, T96S,
- ; (ii) for sub-section (4), the following sub-section shall be substituted, namely:-^ " (4) The amount shown on a tax credit certificate grant- ed to any person under this section shall, on the certificate being produced bciore the Income-tax Officer, be adjusted against any liability of that person under the Indian Income- tax Act, 1922, or this Act, existing on the date on which the certificate was produced before the Income-tax Officer and where the amount of such certificate exceeds such liability, or where there is no such liability, the excess or the whole of such amount, as the case may be, shall, notwithstanding anything contained in Chapter XIX, be deemed, on the said date, to be refund due to such person under that Chapter and the provisions of this Act shall apply accordingly."- 18. In the Fifth Schedule to the Income-tax Act, in item (3), for the words "Iron ore", the words "Coal, lignite, iron ore" shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1965. ↩