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REGISTERED No. D. 221

The Gazette of India

EXTRAORDINARY

PART II-Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 40] NEW DELHI, FRIDAY, MARCH 1,1968/PHALGUNA 11,1889

Separate paging is given to this Part in order that it may be filed

as a separate compilation.

MINISTRY OF FINANCE

(Department of Revenue & Insurance)

NOTIFICATIONS CENTRAL EXCISES New Delhi, the 1st March 1968

G.S.R. 427.—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

Notification No. and date

For

Substitute

Sr. No.

( 2)

(3)

( 1)

(4)

"Rs. 1.75"

"Rs.1.60"

No. 30/63—Central Excises, dated the 1st March. 1963.

( 9 7)

Notification No, and date

For

Substitute Sr. No.

( 2)

( T)

(3)

(4)

-*

"five rupees and twenty- " three paisc per metric tonne."

No. $[66—Central Excises, dated the r^th January, 1966.^

four rupees ard rircty-fivc paise per kilo-litre at fifteen degrees of Centi- grade thermometer."

3 No. 20/66—Central Excises, dated the 1st March;, T966.

"One hundred and six rupees and ten paise per metric tonne."

"ninety-one rupees ard fifty-five paise per kilo-litre at fifteen degrees of Centigrade thermometer."

"Rs. 49l5i; per metric

4 No. 92/66—Central Excises, dated the 6th June, 1966

tonne."

"Rs. -)6-75 per kilo-litre at fifteen degrees of Centi- grade thermometer."

[No. 20/68.]

G.SJt. 428.—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 follow- ing further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 208/67-Cen- tral Excises, dated the 8th September, 19(57, namely:—•

In the said notification,—

(1) in the opening paragraph, for the words occurring in brackets, the follow- ing words shall be substituted, namely: —

"other than paper boards, newsprint, cigarette tissue, glassine paper, grease- proof paper, coated paper and paper of a substance not exceeding 25 grammes per square metre."

(2) in the proviso,—

(a) for clause (ii), the following clause shall be substituted, namely: —

"(ii) the said exemption shall not be admissible to a manufacturer who, in respect at the first 1,000 metric tonnes of the said paper, all sorts (for which exemption under this notification is available) cleared during the financial year, avails of any of the concessional rates of duties admissible under columns 4, 5(a), 5(b), 5(c) of the Table below the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 163/65-Central Excises, dated the 1st October, 1985."

(b) in clause (iii), after the words "concessional rate of duty¹' the words

"under this notification" shall be inserted;

(3) the Explanation at the end shall be omitted,

[No, 21/68.1

G.S.K. 429.—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 follow- ing further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 24/65-Central Excises, dated the 28th February, 1965, namely: —

In the said notification, in the Table, for the existing entry in column (3) against Serial No. 7, the following entry shall be substituted, namely:—

"Planting and writing paper (including all unbleached and tinted varieties thereof but not including other coloured varieties) not actually used in publication of a dally newspaper referred to in S. No. 6, of a sub- stance not exceeding 75 grammes -per square metro".

[No. 22/68.T

G.S.R. 430.—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 follow- ing further amendment In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 163/65-Ccntral Excises, dated the 1st October, 1965, namely: —

In the said notification, in column 2 of the Table, for the words and figures "other than coloured varieties thereof, of a substance not exceeding 75 grammes per square metre" against item (b) of Serial No. 1, the following shall be sub- stituted, namely: -~.

"including all unbleached and tinted varieties thereof but not including other coloured varieties and of a substance not exceeding 75 grammes per square metre."

[No, 23/68.1

G.SJt. 431.—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 39 of the Finance Bill, 1968, which clause has, by virtue of a declaration made under the Provi- sional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts aluminium falling under Item No. 27 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 of excise and special duty of excise leviable thereon as Is specified in column (3) and column (41. respectively, of the said Table, subject to the conditions that—

(i) such aluminium is manufactured by its manufacturer from bauxite or from alumina or from both and

(ii) clearances of aluminium, in whatever form, by the said manufacturer during the preceding financial year did not exceed 12,500 metric tonnes.

TABLE

Rate of

Description

Serial No.

Special duty of excise

Duty of excise

( 2)

(3)

( 1)

(4)

T

Rs, 80.00 per metric tonre The whole

Aluminium in any crude form falling under sub-item (a) of Item No. 27 aforesaid.

2

Rs, KO' 00 permetrictoi"re The whole.

Aluminium manufactures fallirg under sub-item (b) of Item No. 27 aforesaid— (a) aluminium circles having thickness of and above 0-56 millimetre butt!otabovei'Z2 millimetres

(6) other aluminium manufac- Nil

tures

Rs. 270-00 per metric tonne Rs, 150-00 per metric

Nil

3

tonne

AHmtiium foils, pipes and tubes, and extruded shapes and sections falling under sub-items (bb), (c) and (d) of Item No. 27 aforesaid.

2. Nothing contained in this notification shall apply to any manufacturer who avails of the exemption contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 32/68- Central Excises, dated the 1st March, 1968,

[No. 24/68.]

G.S.R, 432.—In exercise oJ! the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts parts of wireless receiving sets falling under Item No, 33AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (2.i of the liable hereto annexed from so much of the duty of excise leviable thereon as is in excess of the duty leviable nt ths rate specified in the corresponding entry in column (3) of the said Table.

TAFJLE

Description

Rate i>f duty Serial No.

(2)

CO

'?)

Rupees three e?ch Electronic valves and tubes . . ..

I

Transistors and semi-conductor diodes

. Rupee or.c eacji

[No. 25/68.]

G.S.K. 433.—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 41 of the Finance (No. 2) Act, 1967 (20 of 1967), the Central Government hereby exempts all excisable goods mentioned in sub-section (1) of section 41 of the said Act from ao 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, 1968, and ending with the 31st March, 1968.

[No. 26/68.]

G.S.R. 434.—In exercise of the powers conferred by sub-rule (1; of rule 3 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 39 of the Finance Bill, 1968, which clause has, by virtue of a declaration made under the Provisional Collection of Taxes Act, 1931 (36 of 1931), the force of law, the Centra] 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, 1&44 (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 39 afore- said 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 correspond- ing entries in column (5) thereof: —

TABI.IT

Condition Description

Si. No.

Item No. of the First Schedule to the Central Excises

Duty as per- centage of duty leviable under the Central Excises Act read with any notification for the time being

Act

in force

( i)

(3)

(4)

( 2)

(5)

I 6

Motor Spirit, Refined Diesel oils and vapo-

Nil Nil

rizing oil.

( I)

(5)

(4)

(3)

Diesel oilj not otherwise

3

N il

9

specified.

Vegetable Product.

Nil

4 13

14D

5

Nil

)

Synthetic organic dvestuffs (including pigment dyestuffs and synthetic organic deri- vatives used in any dyeing process.

6 15B

Cellophane.

Nil

16

Nil

If the total value of the tyres for motor vehicles cleared by the manufacturer during the financial year 1967-68 for home consumption did not exceed Rs. 4 crores.

Tyres for motor vehicles but oily 01 the first clearances for home coisummion dur- ing the period commencing on the 1st Aoril, 1968 and ending; on the 31st March, 1969 (both days inclusive), up to a total value of Rs, i-25croreB.

Nil

s

Printing and writing paper (incliling all unbleached and tinted varieties thereof b-lt not inci'iiiig other coloured varieties) of n subttanee not etceciing 75 grammeB per square metre.

If such paper doea not contain in its substance any rag in the form of pulp or if it contains any rag, it also con- tails in its substance not les3 than 40 per c ct of bagasse, jute stalk or cereal straw in the form of pulp.

Explanation.—The expression 'rag In the form of pulp does not include 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.

Cotton twist, yarn and thread, , Nil

lHA

9

all sorts.

in Nil

23A

10

Glass and Glassware other th; sheet glass and plate glass

Chinawarc and Porcclaimvarc

. Nil

23B

it

12

s Nil 1 ts

Tin plate and tinned sheet including tin taggers, ant cuttings of such plates, shee or taggers.

c Nil g

e y

Vacuum und gas-filled clectri lighting bulbs not excecdin; 60 watts, but excludin g elec trie lighting bulbs of th type known comnvcrciall as "Miniature lamps."

[No. 27/68.]

G.S.E, 435.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules. 1044, read with sub-clBUse (4) of clause 39 of the Finance Bill, 1988, which clause has, by virtue of a declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Cen- tral Government 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 the said clause 39 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

Duty

Description

(4)

( 2)

(3)

SI. No¹"IU- CD

In other cases.

i 2-00

2-25

1-50 i'cc

[No. 28/68.]

G.SJt, 436.—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 39 of the Finance Bill, 1968, which clause has, by virtue of a declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Cen- tral Government hereby exempts all varieties of tea 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-clause (1) of the said clause 39.

Explanation.—:For the purpose 01 this notification, the expression "bought-leaf factory" means a tea factory which has purchased not less than two-thirds of its green leaf from outside sellers during the year 1963-64 and in the financial year preceding that in which the duty is levied.

[No. 29/68.]

G.S.K. 431.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1(544, rend with sub-clause (4) of- clause 39 of the Finance Bill, 1968, which clause, has, by virtue of u declaration made under the Provisional Collection of Taxes Act, 1931 (6 of 1931), the force of law, the Central Government hereby exempts nil varieties of tea 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 1044), produced in a factory owned by a. co-operative society registered under any law relating to co-operative societies, from the whole of the special duty of excise leviable thereon under sub-clause (1) of the said clause 39, subject to the conditions—

(i) that no member of such co-operative isociety owns a holding exceed- ing ten hectares under cultivation of tea plants; and

(ii) that the green leaf used is not purchased from any grower who has a holding exceeding ten hectares under cultivation of tea plants.

[No. 30/68.]

G.S.B. 438.—-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 39 of the Finance Bill, 1968, which clause has, by virtue of a declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Cen- tral Government hereby exempts slrawboard and millboard 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- clause (1) of the said clause 39.

Explanation.—For the purposes of this notification,—

(1) 'millboard' means any unbleached homogeneous board, having a thick- ness exceeding 0' 50 millimetres and made out of mixed waste papers with or without screenings and mechanical pulp but without any . colouring matter being added thereto;

(2) 'strawboard' means a board made wholly or predominantly from partially 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,

[No. 31/68.]

G.S.R. 439.—In exercise of the powers conferred by sub-rule (I) of rule 8 of the Central Excise Rules, 1944. read with sub-clause (4) of clause 39 of the Finance Bill, 1968, which clause has. by virtue of a declaration made under the Provi- sional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts aluminium in any crude form falling under sub- Item (a) of Item No. 27 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and aluminium manufactures falling under sub-item (b) of the said Item No, 27, from so much of the special duty of excise leviable thereon under sub-clause (1) of clause 39 aforesaid as is equivalent to the special duty of excise leviable at Rs. 120-00 per metric tonne.

2. Nothing contained in this notification shall apply to any aluminium manu- factures in respect of which the exemption contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 121/87-Central Excises, dated the 14th June, 1967, is availed of.

[No. 32/68.]

G-S-R- 440.—In exercise of the powers conferred by rules 12 and 12A of the Central Excise Rules, 1944, read with clause 39 of the Finance Bill, 1968 which clause has, by virtue of a declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby directs that where any goods have been subjected to a special duty of excise under the aforesaid clause and where on the export of such goods the Central Government has, by a notification issued under the said rule 12 or 12A, permitted the rebate of excise duty paid on such goods under the Central Excises and Salt Act, 1944 (1 of 1944), a rebate of the special duty of excise shall also bo made in full subject to the same conditions as govern the rebate of excise duty.

[No. 33/68.}

G-S.R. 441.—In exorcise oi the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 39 of the Finance Bill, 1968, which clause has. by virtue of a declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931) the force of law, the Cen- tral Government hereby exempts excisable goods referred to in sub-clause (1) of clause 39 of the aforesaid Bill and in respect of which goods a notification under sub-rule (1) of rule 8 of the aforesaid Rules has been issued by the Central Government exempting them from so much of the duty of excise leviable thereon ag is equivalent to the amount of the duty of excise already paid on other excis- able goods (hereinafter referred to as "intermediate products") used in their manufacture and which are specified in the respective notification, from so much of the special duty of excise leviable thereon as Is equivalent to the special duty of excise already paid on the intermediate products specified in the respective notification.

[No. 34/68.)

K. L. REKHI, Under Secy.

(Department of Revenue & Insurance)

CENTRAL EXCISES

New Delhi, the 1st March, 1968

G.SJl. 442.—In exercise of the powers conferred by sub-section (1) of section 3 of the Mineral Products (Additional Duties of Excise and Customs) Act 1958 (27 of 1958), 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 and Insurance) No. 199/66-Central Excises dated the 16th December, 1966, namely : —

In the said notification, for the Table the following Table shall be substituted, namely:—

"TABLE

Serial Description of goods No.

Rates of additional duiyj

(T)

(2)

i. Motor Spirit—

[a) Special Boiling lJoint Spirit

(3)

Ra. 155 "5° per kilolitre at fifteen degrees of Centigrade thermometer.

'b) Other than Special Boiling Poini Spirits

2. Kerosene Superior

Rs. 89'05 per kilolitre at fifteen degrees of Centigrade thermometer.

Rs. 53 '00 pc-r kilolitre at fifteen degrees of Centigrade thermometer.

( I)

(3)

U)

Kerosene Inferior

Rs.79'8o per kilolitre at fifteen degrees of 3-

Centigrade thermometer.

Refined Diesel Oils

4-

Rs. 295-50 per kilolitre at fifteen degrees af

Centigrade thermometer.

(a)(i) BOC Lub. 40 and BOC Lub. 50, produced wholly from indigenous crude oil or its derivatives.

Rs. 155-50 per kilolitre at fifteen degrees of

Centigrade thermemetcr.

(") BOC Lub. 40 and BOC Lub. 50, produced wholly from imported crude oil or its derivatives.

Rs. 155-50 per kilolitre ai fifteen degrees of

Centigrade thermometer.

(in) Jute Batching Oil, Flushing Oil, Household Oil and Bauxite Solvent on.

(6) Other than Jute Batching Oil, BOC Lub 40, POC Lub. 50, Fh-shrf OiJ- House-

Rs. 47-10 per kilolitre at fifteen degrees of Centigrade thermometer.

hold oil and Bauxite Solvent Oil.

Vaporising Oil . . . .. Rs. 45-95 per kilolitre at fifteen degrees of 5

Centigrad <-thermometer.

6 Dicsc! Oil, not otherwise specified . Rs. 87.35 per kilolitre at fifteen degrees of

Centigrade thermometer.

Furnace Oil • . .. Rs. 4V00 per kilolitre at fifteen degrees of" 7

Centigrade thermometer.

Bitumen Asphalt Straight Grade . Rs. 46 95 per metric tonne.

a

Bitumen Asphalt Cut-back

Rs. 47-95 per metric tonne.

9

10

I

J

ALL PRODUCTS AS DESCRIBED I]S ITEM No. 11A OF THE FIRST SCHE DULE TO THE CENTRAL EXCISES AND SALT ACT, 1944 (1 of 1944), EXCEPT REFINERY GASES, COKI AND MINERAL COLZA OIL—

(a) Base mineral oils produced wholly from 1 Rs. 330-50 per metric tonne-. indigenous crude oil or its derivative: s and intended for use in the manufactun of Lubricating oils and Lubricating greases.

s Rs. 330-50 per metric tonne.

(ft) Lubricating oils and Lubricating grease produced wholly from indigenous crudi oil or its derivatives.

s Rs. 182-75 per metric tonne,

j

(c) Lubricating oils and Lubricating grease produced wholly or partly from importet crude oil or its derivatives.

(d) All other products.

, Rs. 182-75 per metric tonne."

[No. 35/68.1

G.SJL 443.—In exercise of the powers conferred by sub-rule (1) of rule 8 ot the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Mineral Products (Additional Duties of Excise and Customs) Act 1958 (27 of 1958), the Central Government hereby makes the following amendments to the under-mentioned notifications, namely: —

(a) In the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 14/67-Central Excises, dated the

21st January, 1967, (as it now stands), fur the expression "Rs. 21.40 per metric tonne.", the expression "Rs. 21.10 per kilolitre at fifteen degrees of Centigrade thermometer." shall be substituted;

(b) In the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 232/67-Central Excises, dated the •9th October, 1967, for the Table, the following Table shall be substituted namely:—

'

"TADLE

Description

SI.

Amount

i

j

i Refined Diesel Oil

Rs. 26-70 per kilolitre at fifteen degrees o'

Centigrade thermometer.

2 Diesel Oilj not otherwise specified

Rs. 41 "55 per kilolitre at fifteen degrees of

Centigrade thermometer.

Furnace Oil

3

. R S Z I - IO per kiloitre at fifteen degrees of

Centigrade thermometer. ";

(c) In the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 78/66-Central Excises, dated the 12th May, 1966, (as it now stands), for the expression "Rs. 30.70 per metric tonne.", the expression "Rs. 28.95 per kilolitre at fifteen degrees of Centigrade thermometer." shall be substituted.

[No. 36/68.]

L. S. MARTHANDAM, Dy. Secy,

(Department of Revenue & Insurance)

CENTRAL EXCISES

New Delhi, the 1st March, 1968

G-S.R. 444—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 and Insurance), No. 83/67- Central Excises, dated the 26th May, 1967, namely: —

In the said notification, for the existing Table, the following. Table shall be substituted, namely: —

"TABLE

Duty

Description

s.

All others No.

Single yarn, whether grey or blea- ched and grey multi- fold yarn in hanks

Unsized Sized Unsized Sized

¹

2

3

6

4

5

(Rs. per kilogram)

Cotton twist, yarn or thread—

2 0 90 0'65

3-50 3'5°

                                                                                                            1-08              i110
                                                                                                           0-78               I'10
3                                                                                                          0-48               0-70

4

Nil

Nil

0-70

r 45 5

Nil

Nil

0-40 0-44 6 Nil

Nil

0-25

7

0-13

LNo. 37/68.]

G.SJL 445.—In exercise of the powers conferred by rule 96W of the Central Excise Rules, 1944, the Central Government hereby makes the following amend- ment in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 84/1967-Central Excises, dated the 26th May, 1967, namely: —

In the Table annexed to the said notification, in column 3, for the figures against serial No. 2, the figures '14.00' shall be substituted.

[No. 38/68.]

G.S.R. 446.—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 Ministray of Finance (Department of Revenue and Insurance), No. 19/68-Central Excises dated the 24th February, 1968, the Central Government hereby exempts rubberised cotton fabrics, the cotton content of which (as finally processed) is less than 20 per cent by weight of the article as so processed, from so much of the duty as is in excess of the duty leviable on /the cotton fabrics before its being subjected to the aforesaid process.

[No- 39/68.]

G S R. 447.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the'Central Excise Rules, 1944, the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 44/62-Central Excises, dated the 24th April, IWl.

[No. 40/68.]

G.SR. 448.—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 and

Insurance), No. 29/66-Central Excises, dated the 1st March, 196[>, the Central Government hereby exempts cotton fabrics falling under Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1&44 (1 of 1944) and specified in column 2 of the First Table hereto annexed from so much of the duty of excise leviable thereon as is in excess of the duty specified in the corresponding entries in column (3) thereof: —

THE FIRST TABLE

Duty

Description

s.

( 2)

(3) ( I)

Paise per squn re metre

I Gottoii fabric, Superfine

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

7 -0 22-0 (6) B l e a c h ed o r / a nd d y ed o r / a nd p r i n t ed . . . . . ..

(n) 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 r, ( i n c l u d i ng

42-0 r u b b e r i s e d)

(rf) 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

5 70 processed

. . . . . . . . . ..

2 Cotton fabrics, Fine

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

6-c-

2 I -O (6) 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 ed . . . . . ..

w h e t h er r o t - p i 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)

41-0

(tf) P r o c e s s e d, in a ny o t h er m a n r er i r c l u d i ng s h r i r k - p r c o f i ed a r d / or o r g a r d ie

56-0 p r o c e s s ed

. . . . . . . ..

Cotton fabrics, Medium-A

3

5 '0

15-0 (a) Grey (unprocessed) (b) Bleached or/and dyed or/and printed . . . . . (e) Mercerised or/and water-proofed, whether rot-proofed or rot, (iccludirg rubberised)

35lQ (d) Processed in any other manrer Including shrinlc-proofed and/or organdie

50-0 processed . . . . . . . . . ..

Cotton fabrics, Medium-B

4

3 .0 (jt) Grey (unprocessed)

8-o (6) Bleached or/and dyed or/and printed . . . . (c) Mercerised or/and water-proofed, whether rot-proofed or rot, (including

i8-o rubberised)

(d) Processed in any other manner including shrink-proofed nnd/or orgardie processed . . . . . . . . . ..

3 3O

Cotton fabrics, Coarse

5

I 'O

6 -0 (a) Grey (unprocessed) (6) Bleached or/and dyed or/and printed (c) Marcerised or/and water-proofed, whether rot-proofed or nor, (including

1 60 rubberised)

{d) Processed in any other manner including shrink-proofed ard/or orgaodie

31-0 processed . . . . . . . . . ..

Provided that if duty has already been paid at the rate applicable to the varieties specified-in column (2) of the Second Table, the fabrics specified in column (3) thereof shall be exempt from so much of the duty as is In excees of the duty specified in the corresponding entry in columns (4), (5), (6) or (7), as the case may bo, of the said Table.

Tun SECOND TABLE

Duty

Category-B

C"egory-A

SI. VKI:IV of fabrics

In the ca-.e of fabrics mile from ?rey fab-

Others which do not fall inder category A

Virieny of fabrics at the tirn; of cicu'iice frrn th- f i-cory O'l payment of duty

ric-, which hive not been mi^'ifactured in a comnosite mill a"d which have al- ready paid duty or are exempted from duty, whcr processed by independent pro- cess or

Ilandloom

fabrics

Ha^dloom Other fabrics than

Other than handloom fabrics

handloom fabrics

(6)

(7) (0 (2)

(4) (5)

(3)

metre

Paine per square

Cotton fabrics

JO-O

8-0 14-0

Bleached or/and dyed

15-0 i {a) Grey (Superfine

or/and printed.

or Fine)

8-o 9-0

lO'O

io-o (b) Grey (Medium-A) Bleached or/and dyed or/a^d printed. Bleached or/and dyed

(c) Grey (Medium-B

or/and printed

4-0 .4-5

5-0

5-0 or Coarse)

Mercerised or/and

2 {a) Grey (Superfine

or Fine)

waterproofed whe- ther rot proofed or not (^including rubberised)

2 4 '0 3 2 '0

30'0

(6) Grey (Medium-A)

10-0

Mercerised or/and waterproofed, whe- ther rot-proofed or not (including rubberised)

2 4 '0 2 yo

30-0

(e) Grey (Medium-B

or Coarse)

Mercerised or/and waterproofedj whe- ther rot-proofed or not, (including rubberised)

15-0

12-0 T3'5

15-0

0) ( 2)

(3) (4) (5) (6) (7)

Paine per square metre

3 (a) Grey(Supcrfirc Processed in any

or fine).

other manrer in- cluding shrink proofed and /or organdie pro- cessed

SO'O

36-0

45-0

45.5

(6) Grey (Medium-A) Processed in any other manner in- cluding shrink proofed and/or organdie processed 36-0 40- 5 45.0

45-0

Processed in any

(c) Grey (Mcdium-B

or Coarse)

30-0

3 00

other manner in- cluding shrink proofed and/or organdie processed

27-0

24-0

4

18-0

20-0

20-O

i 6 '0

Mercerised or/ard water proofed, whether rot-proo- fed or not (includ- ing rubberised)

(a) Bleached or/ard dyed or/and prin- ted (Superfine, Fine or Medium-— A)

(b) Bleached or/and dyed or/and prin- ted (Medium-B or Coarse).

10-0

io-o

9 -0

8-0

Mercerised or/ard waterproofed, whe- ther rot-proofed or not (including rubberised)

5 (a) Bleached or/and dyed or/and prin- ted (Superfine, Fine of Medium-A)

28'O

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

35-0 35'0

3i'5

(J) Bleached or/and dyed or/and prin- ted (Modium-B or Coarse)

25-0

Processed in any other manrcr in- cluding shrink proofed and/or organdie processed

25-0

20'0

r.22'5

6 Mercerised ov/and

15-0

15-0

12-0

Processed in any other manrcr in- cluding shrirk proofed ai.d/o¹' organdie processed

13-5

water-proofed, whether rot-proo- fed or not (includ- ing rubberised).

7

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

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

Nil

Provided further that: —

Cotton Textile (Control) Order. 1948, and for which maximum ex- factory prices have been specified by the Textile Commissioner under the said order—

(i) the rates of duty prescribed in the First Table in respecb of grey (unprocessed) fabrics shall be 'nil' and in respect of fabrics other than grey (unprocessed) shall be 50 per cent of the difference between the rates prescribed in the said Table for the processed fabrics and the rates prescribed for the same category of grey (unprocessed) fabrics, and

(ii) the. rates of duty prescribed in the Second Table shall be reduced by 50 per cent;

(b) Where any of the fabrics referred to in clause (a) of this proviso are not stamped with the rate of duty of excise specified therein as required by paragraph 2(d) of the notification of Textile Commis- sioner No. 80-Tex 1/48 (Hi), dated the 2nd August, 1948, the rates of duty in respect of such fabrics shall be those specified in the First and Second Tables, both in respect of grey and processed fabrics, reduced by fifty per cent, that is to say, the rates which have been already stamped on them in pursuance of the said para- graph;

(c) the rates of duty on grey fabrics produced on powerlooms in one or more factories under thy same proprietorship in which not more than 300 powerlooms in all arc installed shall be—

(i) in case such fabrics are coarse or medium, one-third of the appro- priate ratoa as aforesaid, and

(ii) in case such fabrics are fine or super-fine, one-half of the appro- priate rates as aforesaid;

(d) the concessional rates specified in clause (c) of this proviso shall not be applicable to any power loom 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—

(i) that each of the powerlooms for which the licence is applied for, was owned on the 24th April, 1962 by the applicant, and

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

Explanation I.—This notification shall apply also to cotton fabrics produced on powerlooms by any person who had, at any time during the period beginning from the 28th day of February, 1965 and ending with the 2Qth February, 1966 (both days inclusive), applied in pursuance of rule 174 or other relevant pro- visions of the Central Excise Rules, 1944,—•

(a) for a licence for the first time to manufacture cotton fabrics on power-

looms, or

(b) for amendment of any licence issued before 28th day of February, 1965 for the manufacture of such fabrics so as to effect a change in the number of powerlooms or the location of the factory or the ownershin of th*> power looms as sneHfied jn the licence, whether after obtaining the permission of the Textile Commissioner therefor or not,

Explanation, 77.—For the purposes of this notification,—

(1) the following processes will not be treated as processing, namely: —

(a) processing without the aid of power or steam, provided that the fabric so treated is not subjected to any furthar process [including any of. those mentioned in items (bi to (k) of this clause] when conducted with the aid of power or steam except where the fabric is subjected to the process of calendering (other than calendering with grooved rollers) or of stentering or of damping on grey and bleached sorts, or of back filling on grey and bleached, or of padding

or of two or more ol these processes, in a factory engaged solely in either one or more of such processes,

(b) calendering (other than calendering with grooved rollers), (c) flanellete raising, (d) stentering. (e) damping on grey and bleached sorts, (f) back-fllllng on grey and bleached, (g) singeing, that is to say, burning away of knots and loose ends in the fabric,

(h) scouring, that is to say, removing yarn-size and natural oil found in cotton,

(i) cropping or butta-cutting, (j) curing or heat-setting, and (k) padding;

(2) "composite mill" means a manufacturer who is engaged in spinning ol cotton twist, yarn or thread 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;

(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 pro- prietary interest in uny. factory engaged in the spinni-ig of yarn or weaving of cotton fabrics;

(4) "Medium-A fabrics" means fabrics in which the average count of yam in 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) "Handloom fabrics" means cotton fabrics made from cotton yarn Other than hand-spun cotton yarn and woven on looms worked by manual labour;

(7) "shrinjt-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;

(8) Bleached or/and dyed or/and printed fabrics, if received Into a facto-ry for being waterproofed (including rubberised), shall be deemed to be, and to have always been, duty paid.

Explanation III.—

Impregnating or coating of cotton fabrics with preparations of cellulose derivatives or of other artificial plastic materials!, if the resultant fabrics fall under Item No. 22B of the First Schedule to the Central Excises and Salt Act, 1944, shall not be treated as processing of cotton fabrics.

[No- 41/68]

B. N. RANGWANI, Under Secy.

PRINTED IN INDIA BY THE GLNERAL MANAGEK, GOVERNMENT OF INDIA PRESS, NEW DELHI AND PUBLISHED BY THE MANAOEfl OP PUBLICATIONS, DELHI, 1 9 68