REGISTERED NO. D. 221
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 153] NEW DELHI, FRIDAY, OCTOBER I, 1965/ASVINA 9, 1887
Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATIONS
CENTRAL EXCISES
New Delhi, the 1st October 1966
G.S.R. 1495.—In exercise of the powers conferred by Bub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 24/6S-Central Excises dated the 28th February, 1965, namely :—
In the said notification, in the Table, for the existing entries in columns 3, 4 and 5 against Serial No. 7, the following entries shall be substituted namely :—
Column 3
Column 4
15 paise per Kg.
Column 5 If such paper does not contain in in substance any rag in the form of pulp."
"Printing and writing paper not actually used in publication of a daily newspaper referred to in S. No. 6, of a substance not exceeding 75 grames per square metre.
[No. 162/65]
( 493 )
THE GAZETTE OF INDIA EXTRAORDINARY [PAW U-
G.8.R. 1496.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 33/d4-Central Excises dated the 1st March, 1B64, 34/64-Central Excises dated the 1st March, 1964 and 90/64-Central Excises dated the 17th April, 1964, the Central Government hereby exempts paper, all sorts, [falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)1 speci- fied to column 2 of the Table annexed hereto from so much of the duty of excise leviable thereon under the said Item, read with any notification for the time being in force issued by the Central Government In relation to the duty so leviable, as is specified In the corresponding entry in columns 3, 4, 5(a), 5(b) and 5(c) of the said Table, as the case may be.
TABLE
Description
SI. No.
Any factory which com- menced production before the 1st April, 1961.
Any factory commencing production for the first time on or after the 1st March, 1964 or any factory existing immediately before the 1st March, 1964 whose production capacity has been en- larged and brought into operation on or after the m March, 1964, to the extent luch production is attributable to the
h, enlarged capcity.
Anv factory which com- menced production on or after, the 1st April, 1961 but before the 1st Marc 1964.
During the During the During the first 12 second 12' thud 12 months of months'J of months of the com- the com- the com- mencement mencement mencement
of of of
production, production, production
i
2
5(a) 5(b)
4
3
5(c)
(in Paise per Kilogram)
i Printing and writing paper falling under sub-item (3) of Item No. 17 of ihc First Schedule to the Central Excises and Salt Act, 1944.
(1/) of a substance ex- ceeding 75 Gram- mes per square metre.
5-00
9-50 12'50 11-00
9-5° (t) if such paper contains in its substance 40% or more by weight of bagasse, jute stalks or cereal straw in the form of pulp.
"K S(i)1 t HE GAzETtfe Ot INDIA EitTRAOBLDlNARy 4(955(c) 5(b) 2 I 50) 4 3 7.00
5-25
8.75
Nil
5'25
("") if such paper does not contain in its substance bagasse, jute stalks, or cereal straw 'in the form of ' pulp, or, con- tains in its subs- lancc less than 40% by weight of bag- asse, jute stalks or cereal straw in the form of pulp.
(b) of a substance not
exceeding 7 5 Gram- mes per square metre—
8-40
5-00
7"5S
9-25
7-35 (i) if such paper contains in its sub- stance 40% or more by weight of bagasse, jute stajks or cereal straw in the form of pulp, whether or not it contains any rag in the form of pulp.
3-30
5'50
4-40
Nil
3 3°
(ii) If such paper does not contain in its substance any rag in the form of pulp and bag- asse, jute stalks or cereal straw, if any, contained in its substance in the form of pulp is less than 40% by weight.
7-00
8-75
Nil
i-25
5-25
("i) If such paper contains in its substance any rag in the form of pulp and bagasse, jute stalks or cereal straw, if any, con- tained in its sub- stance in the form of pulp is less than 40% by weight.
2 All varieties of paper, other than board, of a substance of 40 Grammes or more but not exceeding 45 Grammes per squ- are metre, falling under sub-item (2) of Item 17 of the First Schedule to the Central Ex- cises and Salt Act, 1944,—
496 THE GA/STTM 0* IMMA EXTRAORDINARY £PA*T H-taa! $H$]I 5(b 5(c) 3 4 5(8
5-00 11•75
1625
14-00
U) If sui.h paper contains 4 in HI substance 40% or mote by weight ol hagasic, jute stalks or cereal straw in the form of pulp.
iO'Oo
12-50
Nil 7 • 50
7'5°
(it) if such paper does not contain in its substance bagasse, jute stalks or TTcercal btraw in the form of pulp or contains in its substance ICES than 40% by weight of bagasse, jute stalks or cereal straw in the form of pulp.
3 Paper, all sorts, other than board, news- print and varieties mentioned above—
5-00 5 Paise per
(i) if such paper
5 Paise per Kg. plus
2l%, °f .the duty 1
Kg. plus
15% of
the duty
levlablc.J
leviable.
5 Paise per Kg. plus 20% of the duty leviable.
5 Paiae per Kg. plus 15% Of tl^c duty leviable.
contains i in its substance 40% or more by weight of bagasse, jute stalks or cereal straw in the form of pulp,
io% of the
25% of the :
Nil 15% of the
duty
duty
le->Hoble.
duty leviable. leviable.
15% of the duty leviable.
(it) if such paper docs not contain in its substance bagasse, jute stalks or cereal straw in the form of pulp, or contains in its substance less than 40% by wieght of bagasse, jute stalks or cereal straw in the form of pulp.
20% of the 15% of the
25% of the
Nil 15% of the
Newsprint and board
4
duty leviable.
duty leviable.
duty leviable.
duty leviable.
FV anatti I For the purpose of this notification, the expression "rag in the form of pulp1 c* """' ' d o eg n ot jnciU(je pulp made out of soiled rags taken from worn and torn pieces of garments or from soiled scraps of cloth (collected cither from residential quar- ters or from streets or from debris dumps) or from such worn and torn pieces of garments and soiled scraps of cloth.
v*t,lan;tinn II For the purpose of this notification the percentages mentioned in columns 4, Explan -non U. ±*or uic: ^ ^^ g NQ ^ rf^ ^^ ^^ ^ fae c f t l c u l a t ed on t he
amount of the appropriate duty reduced by 5 paise per kilogram.
fNo. 163/65.J T. C. SETH, Jt. Secy.