REGISTERED No. D. 221 रजिस्ट्री सं ० डी० 221
भारत का राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग II-खण्ड 3- उपखण्ड ( 1)
PART II - Section 3- Sub - section ( i )
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 17] नई दिल्ली, बृहस्पतिवार , फरवरी 1, 1968 /माथ 12, 1889
No. 17] NEW DELHI, THURSDAY , FEBRUARY 1 , 1968/ MAGHA 12 , 1889
इस भाग में भिन्न पृष्ठ संख्या थी जाती है जिससे कि यह अलंग संकलम 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 1st February 1968
G.S.R. 235. 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 fixes for piywood and boards specified in column ( 2 ) of the Table hereto annexed and chargeable with duty ad valorem under Item No. 16 - B of the First Schedule to the said Act , the tariff value specified in the corresponding entry in column ( 3 ) of the said Table , provided that in the case of the articles men- tioned at S. Nos . 1 , 2 ( a ) , 3 , 5 , 7 and 8 of the said Table , in respect whereof the actual thickness is less or more than 4 millimetres , the tariff value of any such article shall bear to the value specified in column ( 3 ) of the said Table the same proportion as the actual thickness of that article bears to 4 millimetres .
THE TABLE
Description
Tariff value in rupees per square metre
S. No.
(3)
(2)
(1)
I Commercial plywood , other than decorative-
3.00
(a) in area 5625 square centimetres or less
(where the thickness is 4 milli- metros)
4.25 ( where the thickness is 4 milli- (a) in area exceeding 5625 square centimetres
metres)
( 37 ) THE GAZETTE OF INDIA EXTRAORDINARY
[PART II- 38
(1)
(2)
(3)
2. Nou-decorative boards
4.45 (where the thicks4 millim fes
parasspecludingpacluding block boards , anh , lush doors , insulation boards, particle boards and oil tempered boards .
7.50
(b) block boards , batton boards and flush doors .
10.25 (where the thickness is 4 millimetres)
3. Decorative plywood and all decorative boards excluding decorative block boards , batton boards including flush doors , oil tempered boards and veneered particle boards .
4. Decorative block boards and batten boards including flush doors-
12.50
(a) if one side decorative
(b) if both sides decorative 17.50
5. Oil tempered boards
7.75 (where the thickness is 4 millimetres )
30.00
6. Marine plywood , Aircraft plywood and Compreg
7. Insulation boards made from bagasse , straw, jute waste or jute sticks .
2.75 (where the thickness is 4 millimetres )....
8. Insulation boards made from wood wool 1.50 (where the thickness is 4 millimetres)
3.70
9. Plywood for tea chests
Explanation . Decorative plywood , whether it is veneered on one or both sides , shall be treated as decorative plywood .
[No. 15/68 . ]
G.S.R. 236. 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 ) No. 69 / 62-Central Excises , dated the 24th April , 1962 , in the Ministry of Finance (Department of Revenue and Company Law ) No. 153 / 64 - Central Excises ,.. dated the 17th. October , 1964 and in the Ministry of Finance ( Department of Revenue and Insurance ) No. 8 / 67- Central Excises , dated the 14th January , 1967 , the Central Gov rnment hereby exempts plywood and boards , specified in column ( 2 ) of the Table hereto annexed and chargeable with duty ad valorem under Item No. 16 - B of the First Schedule to the Central Excises and Salt Act , 1944 ( 1 of 1944 ) , from ১০ much of the duty of excise leviable thereon as is specified against it in the corresponding entry in column ( 3 ) of the said Table.
THE TABLE
Description
Extent of exemption S. No.
(2)
(3)
(I)
1. Plywood for tea chests .
Duty in excess of 8 % ad valorem .
2. Particle boards .
Whole of the duty leviable .
3. Insulation boards .
Duty in excess of 5 % ad valorem .
THE GAZETTE OF INDIA EXTRAORDINARY
SKC. 3 ( 1 ) |
39
(1)
(2)
4. Hardboards manufactured by " dry process " Duty in excess of 5 % ad valorem . involving ' air felting' of fibres .
5. Hardboards other than those specified at S. No. 4 Duty in excess of 10 % ad valorem . of this Table .
6. Marine plywood , Aircraft plywood and Compreg . Duty in excess of 74% ad valorenm .
Duty leviable in excess of the amount of duty already paid on commercial plywood used for the purpose.
7. Decorative plywood made from commercial ply wood , on which the appropriate amount of duty has been paid , in the process of manufac- ture of radio cabinets , meter boxes or compo- nents of furniture .
Duty equivalent to the duty already paid on amount of plywood or board used for the purpose .
8. Plywood or board of any description made from plywood or board of another description on which the appropriate amount of duty has already been paid.
Explanation. In this notification ' air felting ' means the process of formation of fibre board from an air suspension of wood or other cellulose fibre and the arrangement of such fibre into a mat for board.
[ No. 16/68 . ]
S. K. BHATTACHARJEE , Je . Secy.
PRINTED IN INDIA BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISITED BY THE MANAGER OF PUBLICATIONS , DELHI , 1968