REGISTERED No. 1D 221 रजिस्ट्री सं ० डी. 221
भारत का राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग 11 - खण्ड 3 -उपखण्ड ( i )
PART II - Section 3-Sub - section ( i )
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 86]
नई दिल्ली, शुक्रवार, मई 13, 1966/ वंशात्र 23, 1888
NEW DELHI , FRIDAY, MAY 13 , 1966 / VAISAKHA 23 , 1888
No. 86]
इस भाग में भिन्न पृष्ठ संख्या वी जाती है जिसमे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF FINANCE
(Department of Revenue and Insurance )
NOTIFICATIONS
CENTRAL EXCISES
New Delhi , the 13th May 1966
G.S.R. 721. 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 48 of the Finance Act , 1966 ( 13 of 1966 ) , the Centra Government hereby exempts the excisable goods spespecified in column ( 2 ) of the Table hereto annexed and falling under Item No. 18 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944 ) , from so much of the special duty of excise leviable thereon under sub - section ( 1 ) of section 48 of the first mentioned Act as is in excess of the "duty specified in the corresponding entry in column ( 3 ) of the said Table :
( 357 ) THE GAZETTE OF INDIA EXTRAORDINARY
[PART II- 358
TABLE
Sl . No.
Description
(2)
Duty (3) (1)
(Rs. per kg .)
Nil .
I Staple fibre of cellulosic origin
2 Yarn spun-
Nil.
(a) wholly out of synthetic staple fibre of cellulosic origin
Nil .
(b) partly out of such staple fibre and partly out of cotton, provided the cotton content of the yarn does not exceed 40 per cent of its weight
3 Rayon and synthetic yarn consisting entirely of cellulose derivatives or rege- nerated cellulose or both
(1) Below 100 deniers
1.50
(ii) 100 deniers and above but below 120 deniers
0.50
Nil.
(iii) 120 deniers and above
Nil .
(iv) Godet waste , undersize cakes waste and reeling and coning waste of cellulosic origin
2. The notification of the Government of India in the Ministry of Finance (Department of Revenue & Insurance ) No. 33 / 66 - Central Excises dated the 1st March, 1966, is hereby rescinded .
[No. 82/66 No. F. 15/21 / 66 - CX.I . ]
G.S.R. 722.- In exercise of the powers conferred by sub - rule ( 1 ) of rule 8 of the Central ExciseEx Rules , 1944, readead with sub - section ( 4 ) of section 48 of the Finance Act , 1966 Central Government hereby exempts the ex- cisable 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 ) ( heerinafter called the Cen- tral Excises Act ) , from so much of the special duty of excise leviable thereon under sub - section ( 1 ) of section 48 of the first mentioned Act as is in excess of the duty specified in the corresponding entries in column ( 4 ) of the said Table and subjectject to the conditions laid down in the corresponding entries in column (5) thereof:
TABLE
Condition Item No.
Description
Sl . No. of the First Schedule to the Central Excises Act.
Duty as percen- tage of duty levi- able under the Cen- tral Exci- ses Act read with any noti- fication for the time being in force.
(3)
(4)
(5) (1) (2)
18
Refined Diesel Oils and Vaporis- Nil
ing oll.
29
Diesel Oil , Not otherwise speci- Nil filed.
THE GAZETTE OF INDIA EXTRAORDINARY
359 SEC . 3 ( 1 ) ]
(5)
(3)
(1 ) (2)
Nil.
Vegetable Product
3 13
Nil
4 14D Synthetic organic dyestuffs ( in- cluding pigment dye - stuffs ) and synthetic organic deriva- tives used in any dyeing pro- cess .
Nil
Cellophane
5 15B
6 16
Nil
Tyres for motor vehicles , but only on the first clearances for home consumption in the fi- nancial year commencing on the 1st April , 1966 , up to a total value of Rs . 125 crores .
If the total value of the tyres for motor vehicles cleared by the manufacturer during the im- mediately preceding financial year for home consumption did not exceed rupees four crores .
7 17( 3) Printing and writing paper of a Nil substance not exceeding 75 grammes per square metrc .
If such paper does not contain in its substance any rug 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 ofpulp.
$ 18A Cotton twist , yarn or thread-
Nil
(a) Unsized .
(6) Sized-
(i) of counts 29 or more
20 per cent.
(ii) of counts less than 29 10 per cent .
9 23A
Glass and Glassware other than Nil sheet glass and plate glass .
Chinaware and Porcelainware Nil
10 23B
11 28
Nil
Tin plate and tinned sheets in- cluding tin taggers , and cut- tings of such plates , sheets or taggers .
Nil
32(1 ) (1)
12
Vacuum and gas - filled electric buibs 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 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 notifica- tion for the time being in force , special duty of excise calculated with reference to such enhanced duty shall also be payable on such yarn;
(3) the rate of the special duty of excise payable on cotton twist , yarn or thread sized by an independent sizer shall be four - fifths of the appropriate rate therefor specified in the Table above .
THE GAZETTE OF INDIA EXTRAORDINARY
360
[PART 11--
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 .
2. The notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance ) No. 34 / 66 - Central Excises dated the 1st March , 1966 , is hereby rescinded.
[No. 83/66 No. F. 15/ 21 /66 - CX.I . ]
G.S.R. 723. In pursuance of the powers conferred by sub - rule ( 1 ) of rule 8 of the Central Excise Rules , 1944 , read with sub - section ( 4 ) of section 48 of the Finance Act , 1966 ( 13 of 1966 ) 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 ofof 1944 ) , produced in a factory owned by a cooperative society egistered under any law relating to cooperative societies , from the whole of the special duty of excise leviable thereon under sub - section ( 1 ) of section 48 of the first mentioned Act subject to the conditions : -
( i ) 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 re'atives , whether along with his name or not ,
a holding exceeding ten hecta es 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 undor culti- vation of tea plants .
Explanation . For the purposes of this notification , the expression " dependent relatives " means wife , father , mother , brother , sister , son or unmar ied daughter .
2. The notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance ) No. 33 / 66 - Central Excises dated the 1st March , 1966 , is hereby rescinded .
[No. 84/66 No. F. 15/21 / 66 - CX.I . ]
G.S.R. 724. In exercise of the powers conferred by sub - rule ( 1 ) of rule 8 of the Contra Excise Rules , 1944 , read with sub - section ( 4 ) of section 48 of the Finance Act , 1966 ( 13 of 1966 ) 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 by a bought - leaf- factory , from the whole of the special duty of excise leviable thereon under sub - section ( 1 ) of section 48 of the first mentioned Act .
Explanation .- For the purpose of this notification:
(1) the expression " bought - leaf - factory " means a tea factory which has purchased more than two-thirds of the green - leaf from growers , cach such grower being a person having
( 1 ) either in his own name , or
( ii ) in the name of one or more of his dependent relatives, whether along with his name or not ,
a ho'ding not excceding ten hectares under cultivation of tea plants during the year 1963-64 and in the year in which the duty is levied;
( 2) the expression " dependent relatives" means wife , father , mother , brother , sister , son or unmarried daughter .
2. The notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance ) No. 36 / 66 - Central Excises , dated the 1st March 1966 , is hereby rescinded .
[No. 85 / 66 - C.E . No. F. 15 / 21 / 66 - CX.I . ] THE GAZETTE OF INDIA EXTRAORDINARY
SEC , 8 (1 ) ]
361
G.S.R. 725. 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 48 of the Finance Act , 1966 ( 13 of 1966 ) , the Central Government hereby exempts straw board and mill board, falling under Item No. 17 ( 3 ) of the First Schedule to the Central Excises and Salt Act, 1944 ( 1 of 1944 ) from the whole of the special duty of excise leviable thereon under sub - section ( 1 ) of section 48 of the first men- tioned Act .
Explanation . For the purposes of this notification-
(1) ' mill board ' means any unbleached homogenous board , having a thick- ness exceeding 0.50 millimeters and made-
(a) out of mixed waste papers with or without screenings and mechani- cal pulp but without any colouring matter being added thereto, and
(b) on an intermittent board machine , the process of drying of the wet board being a distinct process carried out without the aid of the same machine on which the board is formed ;
(2) ' straw board ' means a board made wholly or predominantly from par- tially cooked unbleached straw or bagasse or grasses or , a mixture of these:
provided that-
( i ) the quantity of any other material used shall not exceed one - third in weight of the total weight of the ingredients , and
( ii ) such board shall not be specially compressed and shall not have any paper pasted on either surface .
2. The notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance ) No. 69 / 66 - Central Excises , dated the 30th April , 1966 ,is hereby rescinded .
[No. 86 / 66 - C.E . No. F. 15/ 21 / 66 - CX.I . ]
G. KORUTHU , Jt . Secy .
PRINTED IN INDIA BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1966