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REGISTERED NO. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 31] NEW DELHI, TUESDAY, MARCH 1,1966/PHALGUNA 10,1887

Separate paging is given to this Part in order that it may be filed as a separate compilation.

MINISTRY OF FINANCE

(Department of Revenue and Insurance)

NOTIFICATIONS

CENTRAL EXCISES

New Delhi, the 1st March 1966

G.S.R. 326.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that in the notifications (as they now stand) of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below, for the expressions specified in the corresponding entries in column (3) of the said Table, wherever they occur in the said notifications, the expressions specified in the corresponding entries in column (4) thereof shall be substituted.

TABLE

For

Substitute Notification No. & date

Si. No.

( 1)

( 2)

(3)

(4)

1 No. 38/59—Central Excises, dated

the 21st April,1959,

"Rs. 9.90"

"Rs. 7.70"

"Rs. 14.00' "Rs. 11.00"

2

"50 n P"

No. 93/64—Central Excises, dated

"75 Paise" the 17th April, 1964.

(173)

( 2)

(4)

(3)

No. 24/65—Central ExciseSj dated

"55% "d 3

the 2Sth February, 1965.

"50% ad valorem"

valorem"

occurrin g against Item 4.11(2)

"45% ad valorem"

"40% ad valQrem"

occurring against Item 4-11(2)

"3°% ad valorem"

"25% ad valorem

"Rs. 6'OCV No. 44/64—Central Excises, dated "Rs. 4-00"

4

the 1st March, 1964.

No. T27/65—Central Excises, dated

5

the 28th August, 1965.

"45/64 dated

the rst March,

1964"

"26/66 dated the int March 1966".

[No. 13/66.]

G.S.R. 327.—In pursuance of rule 92-B of the Central Excise Rules, 1944, the Central Government hereby directs that in the notifications (as they now stand) of the Government of India in the Ministry of Finance (Department of Revenue and Company Law) specified in column (2) of the Table below, lor the expres- sions specified in the corresponding entries in column (3) of the said Table, the expressions specified in the corresponding entries in column (4) thereof shall bo substituted.

TABLE

Notification No. & date

For

Substitute SI. No.

( 2)

(3)

(4) "

1 No. 171/64—Central Excises, dated the 2nd No-

vember, T964.

"300"

"400"

"600"

"800"

"420"

"560"

"840"

"1120"

2 No. 172/64—Central Excisey, dated the 2nd No-

vember, 1964.

"450"

"600 "

"900"

"1200"

"630"

"840"

"1260"

"1680".

[No. 16/66.]

G.S.R. 828.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1044, the Central Government hereby resolnds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 93/65-Centrai Excise, dated the 12th June, 1985.

[No. 17/C6.]

G.S.R- 329.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 24/05-Central Excises, dated the 28th February, 1965, namely:—

In the Table annexed to the said notification, the entries against Serial No. 1 relating to Item No. 4 11(1) shall be omitted.

[No. 18/66.]

G.S.R. 330.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944. the Central Government hereby exempts Cigars and Cheroots falling under item No. 4 11(1) of the First Schedule to the Central

' Excises and Salt Act. 1944 (1 of 1944) of which the value does not exceed Rs. 2-50 a hundred, from the whole of the duty of excise leviable Ihereon.

[No. 19/66.]

G.S.R, 331.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts diesel oil, not otherwise specified, falling under Item No. 9 of the First Schedule to the Centiil Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of one hundred and sixty rupees and thirty-two paise per metric tonne.

[No. 20/66.]

G.S.R. 332.—In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby rescinds the notification of the Government of India in the Ministry nl Finance (Department of Revenue) No. 5/65-Central Excises, dated the 16th January, 1965.

[No. 21/66.]

G.S.R. 333.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts organic surface-active agents and other preparations falling under Item No. 15AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of twenty-five paise per kilogram.

[No. 22/66.]

G.S.R. 334.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes, with effect from the 1st April, 196G, the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 35/64-Central Excises, dated the 1st March, 1964, namely: —

For Table-1 annexed to the said notification, the following Table shall be substituted, namely:—

"TABLE 1

Amount

Quantity

(2)

. Nil

On the first 125 metric tonnes ,

. 20 paise per kilogram On the next 375 metric tonnes

On the next 1000 metric tonnca

. 32 piise pec kilogram".

[No. 23/66.]

G.S.R 33S.—In exercise of the powers conferred bv sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes, with effect from the 1st April, 1966, the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 163/65-Central Excises, dated the 1st October, 1965, namely:—

After the Table annexed to the said notification and before Explanation I, the following proviso shall be inserted, namely:—

"Provided that the exemption admissible under column (4) against serial No. 4 of the above Table shall not apply to a manufacturer who avails in respect of strawboard and puroboard including greyboard the exemptions admissible under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 35/64-Central Excises." dated the 1st March, 1964. as subsequently amended."

[No. 34/68.]

G.S.R. 336.—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. 38/65-Central Excises, dated the 28th February, 1965, file Central Government hereby exempts rayon and synthetic fibres and yarn falling under Item No. 18 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and speci- fied in column (2) of the Table hereto annexed, from so much of the duty of excise leviable thereon as is in excess of the duty mentioned, in the corresponding entry in column (3) thereof:—

TABLE

D u ty

Description

SI. No.

(2)

(3) CO

(Rs. p er kg.) I Staple fibre—

(i) of cellulosic origin . . . . . . .. (ii) all others

o-6o 2'00

2 Rayon and synthetic yam consisting entirely of cellulose derivatives or

regenerated cellulose or both—• A. Viscose rayon yarn : (i) below 75 deniers

6-50

(ii) 75 deniers and above b ut b e l ow 100 deniers

4-80

(iii) 100 deniers and above b ut b e l ow 120 deniers

(iv) 120 deniers a nd above b ut below 150 deniers

(v) 150 deniers a nd above b ut n ot above 1100 deniers

(vi) above 1100 deniers . . . . . ..

4'25 2-65 2-50 2-00

B, O t h e rs :

(i) below 75 deniers

(ii) 75 deniers a nd above b ut n ot above 100 deniers

(iii) above 100 deniers b ut n ot above 1100 deniers

6-oo 4-50 2-50

(iv) above 1100 deniers . . . . . . ..

2-OO

O t h er synthetic Y a r n s—

3

(i) below 75 deniers

(ii) 75 deniers a nd above b ut n ot above 100 deniers

(iii) above 100 deniers b ut below 1 5^ deniers . . ..

(iv) 150 deniers a nd above b ut n ot above 750 deniers

(v) above 750 deniers . . . . . . ..

9-75 S-oo 6-30 6 'oo 3'0o

[No. 25/66.]

G.S.B. 331-—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. 45/64 dated the 1st March, 1964, the Central Government hereby exempts cotton twist, yarn and thread 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 below from so much of the duty of excise leviable thereon as is in

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

TABLE

Description

Duty

SI. No.

AH others

Single yarn, whether grey or bleached, and grey mul-"' tiple fold yarn in hanks 1

(1)

(4)

(3)

(2)

(Rs. per kilogram)

1

I'25

0-90

Cotton twist, yarn or thread of 51 or more counts

2

0-65

i-oo Cotton twiat, yarn or thread of 40 or more counts but less than 51 counts . . . . ..

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

3

0'75

0-40

less than 40 counts

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

4

0-25

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

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

5

0'40

0-05

ltas than 29 counts . . . . ..

6

0'25

Nil

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

Cotton twist, yarn or thread of 6 or more counts but

7

Nil

less than T4 counts . . . . ..

Nil

0 T5 o-io Cotton twist, yarn or thread of less than 6 counts

8

Provided that—•

(1) any yarn which has paid duty at a rate specified In column (3) of thf Table is subsequently subjected to beaming, warpping, wrapping, winding or reeling, or any one or more of these processes with Ihe aid of power, the yarn shall be liable to further duty at a rate equfil to the difference between the rates of duty specified in respect of that yarn in columns (4) and (3) of the Tab'e;

(2) no further duty shall be leviable on any twist, yarn or thread not used for weaving in a composite mill which has already paid duty at * rate specified in column (4) of the Table even if it is subsequently subjected to beaming, warping, wrapping, winding or reeling, or nnv 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 threail

which Is used for weaving in a composite mill.

Explanation:

For the purposes of this notification:

(1) the term 'hanks' shall mean hanks which do not contain more than 1000 metres of yarn in plain (straight) reel;

(ii) 'composite mill' means a manufacturer who is engaged in spinning or weaving or processing of cotton fabrics with the aid of power and has a proprietary interest in at least two of such manufacturing activities.

[No. 26/66.1

G.S.R. 338.—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. 129/G4-Central Excises, dated the 25th July, 1964, the Central Government hereby exempts cotton yarn falling under 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) of 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 during the period SI. No.

From the

From the 1st March, 1966

1st April, 1961 upto and includ-

From the 24th April, 1962, upto and includ-

onwards

ing the 23rd April,

ing the 29th Feb.,

1962

1964

From the 1st March 1964, upto and includ- ing the 28th Feb., 1966

( 2)

(3)

(4)

( 1)

(6) .

(5)

(Rupees per kilogram)

Cotton yarn contained in fents

1

0-15

0'27

1-00 of super-fine fabrics

0'6o

Cotton yarn contained in fents

2

0-15

0 18

0-75 of fine fabricR

0'4S

3

O ' lO

0'30

0'40

0-135

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

Cotton yam contained in fents

4

0-15

o-io

o-io

of coarse fabrics ,

0-15

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-nve 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. 4fl/04-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, 1B44 (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

Rate Description of yarn

SI. No.

(3)

( 2)

( i)

Paise per square metre

of the fabric made

j

10-00 8'5O 6'bo 4-°o

2'OO 2 3 4 5

Yarn used in making superfine fabrics Yarn used in making fine fabrics Yarn used in making medium 'A' fabrics Yarn used in making medium 'B' fabrics Yam used in making coarse fabrics

Provided that if the manufacturer elects to avail himself of the special provisioi In rule 96W aforesaid, 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 an? leviable with reference .to the rates specified in this notification, the average count of yarn in a fabric shall be deemed to be tho count of all yarn contained in such fabrics,

[No. 28/66.]

G.SJt. S40,—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of tho notification of the Government of India in the Ministry of Finance (Department oJ! 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 VI) of the Table hereto annexed from so much of the duty as is in excess of the duty specified in the corresponding entries in column (3) thereof:

TABLE

D u ty Description

SI. No.

(3) ( 2)

( i)

Paise per square metre 1 Cotton Fabrics—Superfine

22-0

(a) Grey (unprocessed)

32-0 (b) Bleached or/and dyed or/and printed

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

52-0 rubberised)

. . . . . . . . . ..

67 -o (d) Processed in a ny o t h er m a n n er i n c l u d i ng shrink-proofed a n d / or o r g a n d ie processed . . . . . . . . . . ..

2 Cotton Fabrics—Pint

:6'0 ( a) G r ey ( u n p r o c e s s e d)

26-0 ( 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 . . . . ..

(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 e d, or n o t, ( i n c l u d i ng

r u b b e r i s e d) . . . . . . . . . ..

46-0

( 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 . . , , . . . . . . ,.

6i-o

Cotton Fabrics Medium A

3

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

5-0

(bO 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

4

(a) Grey (unprocessed)

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

8-o

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

iS'o

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

processed . . . . . . . . . . ..

33-o

(3)

( 2)

( I)

P a i se p er s q u a re m e t re

Cotton Fabrics—Coarse

5

1 -0 ( a) G r ey ( u n p r o c e s s e d) . . . . . . . . ..

6 -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 . . . . ..

( 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 e d, or n o t, ( i n c l u d i ng

i6-o r u b b e r i s e d)

( 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 . . . . . . . . . ..

3i'O

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.

Duty Variety of fabrics on entry into the factory Variety of fabrics at the time of clearance from the factory^on

SI. No.

payment of duty

( i)

(4)

(3)

GO

Paise per square metre

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

printed.

5 -0 (b) Grey (Medium B/Coarse) .

Bleached or/and dyed or/and

printed.

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

30-0

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

(b) Grey (Medium B/Coarse)

i5-o

Mercerised or/and water-proofed, 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/Coarse)

Processed in any other manner

30-0

including shrink-proofed and/ or organdie processed.

2O-O

(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).

10-0

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

(Medium B/Coarse)

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

5

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

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

25-0 (b) Bleached or/and dyed or/and printed Processed in any other manner

(Medium B/Coarse)

including shrink-proofed and/ or organdie processed

15-0 6 Mercerised or/and water-proofed, whether rot-proofed or not3 (including rubberised)

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

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

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

Provided further that—

1. the rates of duty prescribed in the Tables above both in respect of grey and •Drocp^sed fabrics shall be reduced by 50 per cent, in the case of Medium A. Medium II a:id Coarse fabrics which answer tne descrip- luei <"r "lJ!io:i", "Ssirco". "Long 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 under 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, 1,944, 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 the aid of power and has a proprietary interest in at least two of such manu- 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/atid 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. 29/66.]

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 makes 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)

(4)

00

Plats, skelp and strips

"6.

250-00

250-00

175-00

175-00

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

thickness.

If the Collector of Central Ex-

135-00

(c) Flats exceeding five millimetres but not exceeding ten millimetres in diickness

cise is satisfied that such flats

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

(b) had not employed more than five workers on any day of the preceding

twelve months:

Provided further that nothing contained in 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.

FNo. 31/66.]

G S R. 343.—In exercise of the powers conferred by sub-rule (I) 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 so 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, 1366 and ending with the 31st March, 1066.

[No. 32/6B:]

G.S.R. 344-—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1B44, 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 is in excess of the duty specified in the corresponding entry in column (3) of the said Table:

TABLE

D u ty Description

SI. No.

( 2)

(3) CD

(Rs. per

kg.)

S t a p le fibre of cellulosic origin . . . . . . ..

i

Nil

2 Y a rn s p u n—

(a) w h o l ly o ut of s y n t h e t ic staple fibre of cellulosic origin

Nil

(b) p a r t ly o ut of s u ch staple fibre a nd partly o ut of c o t t o n, p r o v i d ed t he

c o t t on c o n t e nt of t he y a rn does n ot exceed 40 p er c e nt of its w e i g h t.

R a y on a nd s y n t h e t ic y a rn c o n s i s t i ng entirely of cellulose derivatives or [ r e g e n e-

3

r a t ed cellulose or b o t h—

(i) b e l ow 100 d e n i e rs . . . . . . . . ..

(ii) 100 d e n i e rs a nd a b o ve b ut b e l ow 120 d e n i e rs . . . ..

(iii) 120 d e n i e rs a nd a b o ve . . . . . . ..

1-50 0-50 Nil

(iv) G o d et w a s t e, u n d e r s i ze cakes w a s te a nd reeling and c o n i ng 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, road 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.

Puty as per- centage x>f duty leviable under the Central Ex- cises Act read with any noti- fication for the time being in force.

( i)

(5)

(3)

(4)

00

Refined Diesel oils and Vapori-

i 8

Nfl

sing oil.

2

Diosel Oil, not otherwise speci- Nil

9

fied.

13 14D

Nil 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

Nil

Cellophane . . .. Tyres for motor vehicles, but

16

Nil

5 6

only on the first clearances for home consumption in the fin- ancial year commencing on the I8t April, 19663 upto 3 total value of Rs. 1 25 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

7 17(3) 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—

18A

8

Nil

(a) Unsized (b) Sized—

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

20 per cent. 10 per cent.

Nil

Glass and Glassware other than

23A

9

sheet glass and plate glass.

10

Chinaware and Porcelainwarc . Nil

23B

28

II

Nil

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

12

Nil

acuum and gas-filled electric

32(i)(i) V

bulbs not exceeding 60 watts, but excluding miniature lamps.

Provided that—

(1) if unsized cotton twist, yarn or thread which has been cleared without the payment of special duty of excise is sized afterwards with the

aid of power, the manufacturer undertaking the sizing shall be liable to pay the special duty of excise at the appropriate rate:

(2) if sized cotton twist, yarn or thread which has 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 the auty leviable as aforesaid, is subsequently subjected to beaming, warping, wrapping, winding or reefing 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 payuble on cotton twist, yarn or thread sized by an independent sizer shall be four-fifths of the appropriate rate therefor specified in the Table above.

Explanation.—For the purpose of this notification, an independent sizer means a manufacturer who is engaged in the sizing oi¹ 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.SJft. 346.—In pursuance 01 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 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 the whole of the special duty of excise leviable thereon under sub-clause (1) of clause 48 aforesaid subject to the con- ditions—

(I) that no member of such cooperative 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,

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

(II) 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.—For the purposes of this notification, the expression "dependent relatives" means wife, father, mother, brother, sister, son or unmarried daughter.

[No. 35/66.]

G SR 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 clause has by virtue of a declaration under the Provisional Collection of Taxes Act, 1931 the force of law, the C6ntral Government hereby exempts tea, all varieties except package tea, falling under sub-item (1) of Item

186 Tltt GAZETTS OF 1NMA m**OWJ"rtttV [fttaT II-SWJ. BW

No. 3 of the Mwt Schsdule to the Ontral Exctees und; Salt Act, 1M4 (1 of 1M4),

produced by a bougbt^"*f-factory, from the whole-otf itae speoial duty of excise

leviable thereon under sub-clause (1) of clause 48 afor"?eid.

Explanation*—iPat th* purpo*© of this notUcationr'

(1) the ' expression, "bought-lea^-fftctoi^^ -mean? P tea factory which has

purchased more than twcrthjrdfl.of the, gyee^-l^f from growers, each

Bu6h -grower being " per^QB WvlftB

(1) either-in his ownnanw, or

(il) in the name of onwer me

with his name <>r not,

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

the year 1963-64 and in the year In frh&ft tfce duty !• levied;

(2) the expression "dependent relatives" me*Hs- wife, father, mother,

brother, sister, son or unmarried daughter.

[No. 38/66.]

T. C. SBETH. Jt. S"cy.

nmraxD nr INDIA BY THJ! ovnMAt MAHAOBR. coyfHi*Mifi*T jot mm PHMS, mt* VButi AND rxmww BY "(wi MA^AoS.Qr. mmJMSIS^mn. U"w