Subject NOT available

excess of the duty specified in the corresponding entry in column (3) or column (4), as the case may be, of the said Table.

TABLF

Duty

Description

SI. No

All others

Single yam, whether grey or bleached, and grey mul-~ tiplc fold yarn in hanks;

( I)

(4)

(2)

(3)

(Rs. per kilogram)

¹

0-90

1-25 Cotton twist, yarn or thread of 51 or more counts

2 Cotton twist, yarn or thread of 40 or more counts but

0-6$

i-co less than 51 counts

Cotton twist, yarn or thread of 34 or more counts but

3

0-40

o-7S less rhan 40 counts . . . . ..

Cotton twist, yarn or thread of 29 or more counts but

4

0-25

o-6o less than 34 counts . . . . ..

Cotton twist, yarn or thread of 22 or more counts but

5

0-40

0-05

less than 29 counts . . . . ..

6

0'25

Nil

Cotton twist, yarn or thread of 14 or more counts but less than 22 counts . . . . ..

7

Nil

o is Cotton twist, yarn or thread of 6 or more counts but less than 14 counts . . . . ..

Cotton twist, yarn or thread of less than 6 counts

Nil

8

o-io

Provided that—^

(1) any yarn which has paid duty at a rate specified in column (3) of thp Table is subsequently subjected to beaming, warpping, wrapping, winding or reeling, or any one or more of these prore^st's wirh the aid of power, the yarn shall be liable to further duty at a rste equal to the difference between the rates of duty specified in respect of that yarn in columns (4) and (3) of the fab'e;

(2) no further duty shall be leviable on any twist, yarn or thread not useri lor weaving in a composite mill which has already paid duty at 1 rate specified in column (4) of the Table even if it is subsequently . subjected to beaming, warpiig, wrapping, winding or reeling, or any one or more of these processes with or without the aid of power;

(3) nothing in this notification shall apply to any twist, yarn or thread

which is used for weaving in a composite mill.

Explanation:

For the purposes of this notification:

(i) the term 'hanks' shall mean hanks which do not contain more than innn metres of yarn in plain (straight) reel;

G.S.It. 338.-—In exercise of the powers conferred by sub-rule (1) of rule 8

of t.he Central Excise Rules, 1044, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 129/64-Central Excises, dated the 25th July, 1964, the Central Government hpreby exempts cotton yarn fallinv; mder Item No. 18A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) contained In fents produced by factories working under special procedure laid down in rule 96V of the said Rules as specified in column (2) ol the Table below from so much of the duty leviable thereon as Is in excess of the duty specified In the corresponding entry in column 3, or column 4, or column 5, or column 6 thereof, as the case may be:—

TABLE

Description

Duty durir lg the perioc 1 SI. No.

From the From the

From the ist March, 1966

ist April, 1961 upto and includ-

onwards

24th April, i 1962, upto 1 and includ- ai

ing the 33rd April,

ing the 29th Feb.,

1962

From the [st March 964, upto nd includ- ing the 28th Feb., 1966

1964

(4)

(3)

(6)

(5)

CO

(Rupees per kilogram)

I Cotton yarn contained in fents

0'27

of super-fine fabrics

0-15

o-6o

i-oo

Cotton yarn contained in fents

2

of fine fabrics

0-15

0 18

0'45

0-75

3

0-30

Cotton yarn contained in fents of medium 'A' and 'B' fab- rics . . . ..

o-io

0'40

OT35

Cotton yarn contained in fents

4

O-IO

0-15

o-io

0 15 of coarse fabrics .

Explanation.—For the purpose of this notification, the weight of yarn contained in such fents as are grey at the time of their clearance from the factory shall be computed at ninety-flve per cent of the weight of the fents.

[No. 27/66,]

G.S.R. 339.—In pursuance of rule 96 W 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. 46/64-Central Excises, dated the 1st March, 1964, the Central Government hereby directs that the rate of duty in respect of cotton yarn falling under Item No, 18A of the First Schedule to the Central Excises and Salt Act,, 1944 (1 of 1944) and specified in column (2) of the Table hereto annexed shall be the rate mentioned in the corresponding entry in column (3) of the said Table:

TABLE

Description of yarn

Rate SI. No.

( 2)

(3) Ci)

Paise per square metre

of the fabric made

1

IO'OO 8 • so 6 00 4-00 2-00 2 3 4 5

Yarn used in making auperfinc fabrics Yarn used in making fine fabrics Yarn used in making medium 'A' fabrics Yarn usedin making medium 'B' fabrics Yarn used in making coarse fabrics

IjflrHE CAztetTfc Ot tNDtA fcitTRAOkDINAftY 179

Pro Kit if the manufacturer elects to avail himself of the special provisioi in rule : [iforesaid, the procedure set out in the Table shall uniformly apply- to all the cotton yarn used by him in the production of cotton fabrics in his factory.

Explanation:—For the purposes of this notification as well as for the purposes of any special duties of excise which are leviable with reference to the rates specified in this notification, the average count of yarn in a fabric shall be deemed to be the count of all yarn contained in such fabrics.

[No. 28/66.]

G.S.R. 340.—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. 97/65-Central Excises, dated the 26th June, 1965, the Central Government hereby exempts cotton fabrics falling under Item No. 19 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 as in in excess of the duty specified in the corresponding entries in column (3) thereof:

TABLE

D u ty Description

SI. No.

(3) ( 2)

CO

Paise per square metre

I Cotton Fabrics—Superfine

22'0 (a) G r ey ( u n p r o c e s s e d)

32-0 ( b) B l e a c h ed o r / a nd d y ed o r / a nd p r i n t ed . . . . ..

52'0 (c) M e r c e r i s ed o r / a nd w a t e r - p r o o f e d, w h e t h er r o t - p r o o f ed or n o t, ( i n c l u d i ng r u b b e r i s e d) . , . . . . . . • ••

67-0 ( d) P r o c e s s ed in a ny o t h er m a n n er i n c l u d i ng B h r i n k - p r o o f cd a n d / or o r g a n d ie p r o c e s s ed . . . . . . . . . - ••

2 Cotton Fabrics—Fine

16-0 (a) Grey (unprocessed)

26-0 (b) Bleached or/and dyed or/and printed

(c) Mercerised or/and water-proofed, whether rot-proofed, or not, (including

46-0 rubberised)

(d) Processed in any other manner including shrink-proofed and/or organdie

6i-o processed . . . . . . . . . . ..

Cotton Fabrics Medium A

3

( a) G r ey ( u n p r o c e s s e d)

5-0

(b) B l e a c h ed o r / a nd d y ed o r / a nd p r i n t ed . . . . ..

15-0

(c) M e r c e r i s ed o r / a nd w a t e r - p r o o f e d, w h e t h er r o t - p r o o f ed or n o t, ( i n c u l d i ng r u b b e r i s e d) , , . . . . . , . ,.

35'0 ( d) P r o c e s s ed in a ny o t h er m a n n er i n c l u d i ng s h r i n k - p r o o f ed a n d / or o r g a n d ie p r o c e s s ed . . . , . . . • • • •.

50-0

Cotton Fabrics Medium B

A

(a) Grey (unprocessed) .

3-0

(b) Bleached or/and ]" dyed or/and printed

8-o

(c) Mercerised or/and water -proofed, whether rot-proofed or not, (including

rubberised) . ..

. . . . . ..

18-0

(d) Processed in any other manner including shrink-proofed and/or ojgandic

processed . . . . • • • • • ••

33-o

( 2)

( I)

Vaisc per square metre

Cotton Fabrics—Coarse

5

1 -0

6-0 (a) Grey (unprocessed) (b) Bleached or/and dyed or/and printed (c) Mercerised or/and water-proofed, whether rot-proofedj or not, (including

i 6 -o rubberised)

(d) Processed in any other manner including shrink-proofed and/or organdie

3 10 processed

Provided that if duty has already been paid at the rate applicable to the varieties specified in column (2) of the Table below the fabrics specified in column (31 thereof shall be exempt from so much duty as is in excess of the duty specified in the corresponding entry in column (4) thereof.

Variety of fabrics on entry into the factory

Duty

Variety of fabrics at the time of clearance from the factory^on

SI. No.

payment of duty

(4)

(3)

(i)

W

Paise per square metre

i

. Bleached or/and dyed or/and io-o (a) Grey (Superfine, Fine or Medium A)

printed.

Bleached or/and dyed or/and

5-o (b) Grey (Medium E/Coarse) .

printed.

30-0 2 (a) Grey (Superfine, Fine or Medium A) Mercerised or/and water- proofed, whether rot-proofed or not, (including rubberised)

Mercerised or/and water-proofed (b) Grey (Medium B/Coarse)

, iS'O

whether rot-proofed or not, (including rubberised).

(a) Grey (Superfine, Fine or Medium A)

45-0 3

Processed in any other manner including shrink-proofed and/ or organdie processed.

(b) Grey (Medium B/CoarBe)

Processed in any other manner

30-0

including shrink-proofed and/ or organdie processed.

20-0 (a) Bleached or/and dyed or/and printed

4

(Superfine, Fine or Medium A)

Mercerised or/and water-proof- ed, whether rot-proofed or not, (including rubberised).

io-o (b) Bleached or/and dyed or/and printed

(Medium B/Coarse)

(a) Bleached or/and dyed or/and printed

£

35-o (Superfine, Fine or Medium A).

Mercerised or/and water-proof- ed, whether rot-proolcd or not, (including rubberised) Processed in any other manner including shrink-proofed and/ or organdie processed

25.0

Processed in any other manner

(b) Bleached or/and dyed or/and printed

(Medium B/Coarsc)

including shrink-proofed and/ or organdie processed

15-0 6 Mercerised or/and water-proofed, whether rot-proofed or not, (including rubberised)

Processed in any other manner including shrink-proofed and/ or organdie processed

Nil 7 Processed in arty other manner including shrink-proofed and/or organdie processed

Processed in eny other manner including shrink-proofed and/ or organdie processed

Tirt OAXtrrt <# INDIA KXTRAOJUJOTART tit

Tiirtner mat—

"Ided tJ

•~-?W • rates of duty prescribed In the Tables 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 fabrics which answer tne descrip- tion of "Dhoti", "Saree". "Lone cloth", "Shirting" or "Drill" as defined from time to time by the Textile Commissioner under the Cotton Textiles (Control) Order, 1948 and for which maximum ex- factory prices have been specified by the Textile Commissioner und"r the said Order;

2. the rates of duty on grey fabrics produced on powerlooms in one or more factories under the same proprietorship in which not more than 300 powerlooms in all are installed, shall be—

(a) in case such fabrics are coarse or medium, half of the appropriate

rates as aforesaid; and

(b) in case such fabrics are fine or superfine, two-thirds of the appropriate

rates as aforesaid;

3. the concessional rates specified in clause 2 of this proviso shall not be applicable to any powerloom owner who has applied or applies for a licence on or after the 24th April, 1962, under rule 174 of the Central Excise Rules, 1944, unless he satisfies the Collector of Central Excise—

(a) that each of the powerlooms for which the licence is applied for was

owned on the 24th April, 1962, by the applicant, and

(b) that the applicant and. in the case of partnership, any partner thereof had or has no proprietary interest on or after the said date in any other concern producing cotton fabrics;

4. the rates of duty on processed fabrics made from grey fabrics- which have not been manufactured in a composite mill and which have already paid duty or are exempted, when processed by an independent pro- cessor, shall be four-fifths of the appropriate' rates for such fabrics specified in the Tables above;

5. nothing contained in this notification shall apply to cotton fabrics pro- duced on powerlooms by any person who on or after the 28th February, 1965, has applied or 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 power- looms, or for amendment of any licence issued before that date for the manufacture of such fabrics so as to effect a change in the num- ber 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 Commissioner's permission in that behalf.

Explanation.—For the purposes of this notification,—

(1) Calendering (other than calendering with grooved rollers) will not be

treated as processing;

(2) "composite mill" means a manufacturer who is engaged either in the spinning, weaving or processing of cotton fabrics with thp aid of power and has a proprietary interest in at least two of such rranu- facturing activities;

(3) "independent processor" means a manufacturer who is engaged exclu- sively in the processing of cloth with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn or weaving of cotton fabrics;

(4) "Medium-A Fabrics" means fabrics in which the average count of yarn

is 26s or more but is less than 35s:

(5) "Medium-B Fabrics" means fabrics in which the average count of yarn

is 17s or more but is less than 26s:

(6) "Shrink-proofed fabrics" means cotton fabrics which are ordinarily marketed as such and which have been subjected for This purpose to any special mechanical process or chemical treatment;

(7) Bleached or/and dyed or/and printed fabrics if received Into a factory for being water-proofed (including rubberised) shall be deemed to be, and to have always been, duty paid.

[No. 29/6ff.]

G.S.R. 341.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby make3 the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 133/65-Central Excises, dated the 20th August, 1965, namely:—

In the Table annexed to the said notification, for the entries relating to Serial No. 6, the following entries shall be substituted, namely:—

Description

Condition

SI. No.

Duty per metric tonne

( 2)

(3)

( i)

Rs.

Flats, skelp and strips

"6.

250-00

250-00

175-00

175-00

(a) Skelp (b) Cold rolled Btrips . . .. (c) Hot rolled strips . . - . (d) Flats not exceeding five millimetres in

thickness.

135-co If the Collector of Central Ex- cise is satisfied that such flats (c) Flats exceeding five millimetres but not exceeding ten millimetres in thickness

are not intended for use in the manufacture of pipes and tubes.

125-00"

(f) Flats exceeding ten millimetres in thick-

ness

[No. 30/66.]

G.S.R. 342.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts motor vehicles commonly known as trailers, falling under Item No. 34 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon:

Provided that such trailers are produced in a factory which—

(a) does not employ more than five workers, and

Ob) had not employed more than five workers on any day of the preceding twelve months:

Provided further that nothing contained hi this notification shall apply to trailers manufactured—

(a) by a manufacturer, or

(b) in the case of partnership, by a partner thereof.

having proprietary interest in any other concern manufacturing trailers.

Explanation.—The expression 'worker' includes, for purposes of this notifica- tion, an owner who actually participates in any process of manufacture.

[No. 31/66.]

G.S.R. 343.—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 all the excisable goods mentioned in sub-section (1) of section 80 of the said Act from 80 much of the special duty of excise leviable thereon, under that sub-section read with any notification issued under sub-section (4) of that section, as relates to the period commencing on the 1st March, 1966 and ending with the 31st March, 1966,

[No. 32/66".]

G.S.R. 344—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1&44, read with sub-clause (4) of clause 48 of the Finance Bill, 1966, which clause has. by virtue of a declaration made under the Provisional Collection of Taxes Act, 1931, the force of law, the Central Govern- ment hereby exempts the excisable goods specified 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-clause (1) of clause 48 aforesaid as ia in excess of the duty specified in the corresponding entry in column (3) of the said Table:

TABLE

SI. Description

Duty No.

(i)

(2)

(3)

(Rs. per

kg.)

1 Staple fibre of ccllulosic origin

Nil

2 Yarn spun—

(a) wholly out of synthetic staple fibre of ccllulosic origin . . . Nil

(b) partly out of such staple fibre and partly out of cotton, provided the

cotton content of the yarn dues not exceed 40 per cent of its weight.

3 Rayon and synthetic yarn consisting entirely of cellulose derivatives or ^regene-

rated cellulose or both—

(i) below 100 deniers . . . . . . . . . . 1 • 50

(ii) 100 deniers and above but below 120 deniers . . , . . 0-50

(iii) 120 deniers and above . . . . . . .. Nil

(iv) Godct wastej undcrsize cakes waste and reeling arid coning waste of

cellulosic origin . . . . . . . .. Nil

[No. 33/66.]

G.S.R. 345.—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 48 of the Finance Bill 1966, 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 48 aforesaid as is in excess of the duty specified, in the corresponding entries in column (4) of the said Table and subject to the conditions laid down in the corresponding entries in column (5) thereof:—

TABLE

Description

Condition.

SI. No.

Item No, of the First Schedule to the Central Excises Act.

Duty as per- centage of duty leviable under the Central Ex- cises Act read with any noti- fication for the time being in force.

Ci) (2)

(4)

(3)

(5)

i

Refined Diesel oils and Vapori-

8

Nil

sing oil.

2

Nil

Diesel Oil, not otherwise speci-

9

fied.

Nil

13 14D

Nil

3 4

Vegetable Product . Synthetic organic dye-stuffs (in- cluding pigment dye-stuffs) and synthetic organic deri- vatives used in any dyeing process.

15B

16

Cellophane . . .. Tyres for motor vehicles, but

Nil Nil

5 6

only on the first clearances for home consumption in the fin- ancial year commencing on the 1st April, 1966, upto a total value of Rs. 1 2; crores.

If the total value of the tyres for motor vehicles cleared by the manufacturer dur- ing the immediately pre- ceding financial year for home consumption did not

exceed Rs, 4 crores.

Nil

17(3)

7

Printing and writing paper of a substance not exceeding 75 grammes per square metre.

If such paper does not con- tain 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 of pulp.

Cotton twist, yarn or thread—

S 18A

Nil

(a) Unsized (b) Sized—

(i) of counts 29 or more (ii) of counts less than 29

20 per cent. TO per cent.

23A

i Nil

9

Glass and Glassware other thar sheet glass and plate glass.

Nil

to

Chinaware and Porcelainwarc

23B

II

Nil

28

Tin plate and tinned sheets in- cluding tin taggers, and cutt- ings of such plates, sheets or taggers.

Nil

12

Vacuum and gas-filled electric

32(1)0)

bulbs not exceeding 60 watts, but excluding miniature lamps.

Provided that—

(1) if unseed 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 excisu 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 calculated with reference to the amount of 1he 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 excise payable on cotton twist, yarn or thread sized by an independent sizcr 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 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 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.

[No. 34/66.]

G.SJt 346.—In pursuance of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 48 of the Finance BUI, 1966, which clause has by virtue of a declaration under the Provisional Collection of Taxes Act, 1931, the force of law, the Central Government hereby exempts tea, all varieties except package tea, falling under sub-item (1) of Item No. 3 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), produced in a factory owned by a cooperative society registered under any law relating to cooperative societies, from thu whole of the special duty of excise leviable thereon under sub-clause (1) of clause 48 aforesaid subject "to the con- ditions—

(1) that no member of such co-operative society owns—

(a) either in his own name, or

(b) in the name of one or more of his dependent relatives, whether along

with his name or not,

a holding exceeding ten hectares under cultivation of tea plants; and

(il) that the green leaf used is not purchased from any grower (not being a member of the co-operative society) who has a holding,

(a) either in his own name, or

(b) in the name of one or more of his dependent relatives, whether along with his name or not, exceeding ten hectares under cultivation of tea plants.

Explanation.—Tor the purpoees of this notification, the expression "dependent relatives" means wife, father, mother, brother, sister, son or unmarried daughter.

[No. 35/66.]

GS.R. Ml.—In exerdse of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944. read with sub-clause (4) of clause 48 of the Finance Bill, 1966, which clauae has by virtue of a declaration under the Provisional Collection of Taxea Act, 1931 the force of law, the Central Government hereby exempts tea, all varieties except package tea, falling under sub-itefh (1) ol Item

i$6 trtft 6A2rm<'0" JMWAtXTkA6ffiB")AftY ?A> <&AXI tt^&fe. "(i)]

Na 3 of the First. Schedule to tbe Central Bxctaff ana Salt Act, 1M4 (1 of 1944),

{traduced by a bought-ltaf-factory, from the -wiudetrof tjie special duty of excise

evioble thereon under sub-clause (1) of clause 48 aforesaid.

i-ExxAa.iuitianj'-Fw Ihe-fwrpose of tiitaAiQiiiflc&tiOn:

CD the expression, "bought-laaf-tfactory11; me*n3 a tea factory which haa

purchased,' more than two-thlwla of the= greea-leaf from growers, each

suchi grower b^ing a person having

Ci) either In hla own^anie, bt

(ii) inihe naieeof one or more of'hia^ctepefldent'relatives, whether along

With bis name or not,

a holding not exceeding ten hectares under cultivation of tea plants during

the year'1963-64 and Ira the year ini*rWeh the duty Is levied;

(2) the expression ^dependent >-relatives'*- ittneana wife, fathei-, mother,

brother, sister, son or unmarried daughter.

[No. 36/66.]

T. C, SBBTH. Jt. Secy.

PRINTED IN WDU BY THE CXNIRiX MAKAODl, "XTVWtBM"T OT UU EBMS,

P IW MELHI ANP" PtraUSHED 63f r f ij MAJNAfflClJ OJ-ItpflLWAUDBW, l ^ S l, 1966