Subject NOT available · Indian Gazettes

click here for IIIF manifest

REGISTERED No. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-Section (i)

PUBLISHED BY AUTHORITY

No. 39] NEW DELHI, SATURDAY, MARCH 1, 1969/PHALGUNA 10, 1890

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 1969

G.S.R. 602.—In exercise of the powers conferred by Sub-rule (1) of rule 8

of the Centra] Excise Rules, 1944, the Central Government hereby rescinds—

(1) the following notifications of the Government of India in the Ministry

of Finance (Department of Revenue), namely;—

(1) No. 116/63—Central Excises, dated the 6th July, 1963;

(ii) No. 44/64—Central Excises, dated the 1st March, 1964;

(iii) No. 53/64—Central Excises, dated the 1st March, 1964; and

(2) the notification of the Government of India in the Ministry of Finance

(Department of Revenue and Insurance) No. 252/67—Central

Excises, dated the 15th November, 1967.

[No. 16/69.]

(I03)

104 THE GAZETTE OF INDIA EXTRAORDINARY IPAXT II—

G.S.R. G03.—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 gubstituted.

THE TABLE

For

Substitute

Notification No, and date

No.

(4)

(3)

(2)

" 107 J per cent ad valorem"

i No. 24/65—Central Ex- cises, dated the a8th Feb- ruary, 1965.

"95% ad valorem" Occurring

against

itemNo.

4.11(2)

"721 per cent, ad valorem"

"40 per cent, ad valorem"

"Fire per cent, ad valorem"

"65% ad valorem" Do. "35% ad valorem" Do. "Rs. 20 per Occurring quintal" against

item No, 13.

"Rs. 205-25 per kilolitre at

fifteen degrees of Centi-

grade thermometer"

No. 92/66—Central Ex- cises, dated the 6th June, 1966.

"Rs. 165-25 per kilo-litre at fifteen degrees of Centigrade thermometer"

"gramophones or record pla-

yers"

No. 112/66—-Central Ex-

cises, iated the 9th

July, 1966.

"gramophones, record pla-

yers, record playing

decks or record changer

decks"

"(i of 1944)"

4 No. 119/66—Central Ex- cises, dated the 16th July, 1966.

"(l of 1944), and wire bars*

wire rods and castings

of copper and copper

alloys falling under sub-

item (ia) of the said Item

No. 26A,"

No. 120/67—Central Ex- "(1 of 1944)"

cises, dated the 14th June, 1967.

"(1 of 1944), and aluminium

casting falling under sub-

item (aa) of the said Item

No. 27".

"if such aluminium in any

crude form is made"

"if such aluminium in any crude form or auch alu- minium wire bars, wire rods or castings are made"

"40 per cent,"

"25 per cent." 6 No. 128/67—Central Ex- cises, dated the 30th June, 1967.

('is in excess of Rs. 11 • 08 per

quintal"

"is equivalent to Rs. 11 • 07 per quintal.

No. 253/67—Central Ex- cises, dated the 15th No- vember, 1967.

"Rupees three each"

"One rupee and fifty paj 8

each"

"Rupee one each"

No. 25/68—Central Ex- cisiw, dated the 1st March, 196S.

"Fifty paise each"

[No. 17/60.]

SEC. 3(01 THE GAZETTE OF INDIA EXTRAORDINARY 105

G.S.R. 604.—In exercise of the powers conferred by Sub-rule (1) of rules 8 of the Central Excise Kules, 1944, read with sub-section (3) of section 31 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Btt oliVbl), fthe Central Government hereby exempts sugar falling under sub-item (1) 01 Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (l or 1944), and required by the Central Government to be sold under clause (fi of •sub-section (2) at section 3 of the Essential Commodities Act, 1955 (10 of 1955), from so much of the duty of excise und the additional duty of excise leviable thereon as is in excess of the duty and the additional duty calculated on the basis of the price determined by the Central Government, from time to time ™^ sub-section (3C) of section 3 of the said Essential Commodities Act, as the price payable for such sugar to the producer thereof:

Provided that the element of the duty and the additional duty, if any, added to the price aforesaid shall be deducted before calculating the duty and the ad- ditional duty on the basis of such price.

[No. 18/69.]

G.S.R. 605.—In pursuance of rule 92-B of the Central Excise Rules, 1944 Tead with sub-section (3) of section 3 of the Additional Duties qf Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby directs that in the notifications of the Government of India in the Ministry of "Finance (Department of Revenue and Insurance) specified in column (2) of the Table below, for the figures specified in the corresponding entries in column (3) of the said Table, the figures specified against them in column (4) thereof shall be substituted.

T HF TABLE

Notification No. and date

S. No.

Substitute

For

( 2)

(i)

(4)

C3)

I No. 57/67—Central Excises, dated the 15th

"73O"

April, 1967.

2 No. 58/67—Central Excises, dated the

"550" "73o" "1100" "1460" "Sao"

15th April, 1967.

••1470"

"1950"

"1090"

"1470"

"2190"

"2920"

" I I O O" "1640" "2190"

[No. 19/69.]

G.S-R. 606.—In exercise "f the powers conferred by Sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), and in supersession of the notification of the Government of India in the Ministry •of Finance (Department of Revenue and Insurance) No. 255/67—Central Excises, dated the 15th November, 1967, the Central Government hereby exempts khand- isari sugar, falling under sub-Item (2) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the additional duty of excise leviable thereon as is in excess of two and one-half per cent, ad valorem.

[No. 20/69.]

G.S.R. 6071—In exercise of the powers conferred by Sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts con- fectipnery falling under sub-item (1) of item No. 1A 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 thirty palse per kilogram-

[No. 21/69.1

106 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

G.S.R. 608-—In exercise of the powers conferred by Sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts pre- pared or preserved foods [falling under item No. IB of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)], other than those specified in the Schedule hereto annexed, from the whole of the duty of excise leviable thereon-

THE SCHEDULE

1. Sausages and the like, of meat, meat offal or animal blood; 2. Other prepared or preserved meat or meat offal; 3. Meat extracts and meat juices; 4. Prepared or preserved fish, including caviar and caviar substitutes; 5. Crustaceans and molluscs, prepared or preserved; 6. Soups and broths, in liquid, solid or powder form; 7. Fruit and vegetables, prepared or preserved, with or without sugar, salt, spices or mustard;

8. Jams, fruit jellies, marmalades, fruit puree and fruit pastes, being cooked preparations, whether or not containing added sugar;

9. Fruit juices and vegetable juices, whether or not formented and whether or not containing added sugar;

10. Corn flakes, oats and beans.

[No. 22/69.J

G.S.R. 609.-—In exercise of the powers conferred by Sub-rule (11 of rule 8 of the Central Excise Rules, 1944, read with sub-section 3 of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957),. the Central Government hereby directs that in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No 105/67-Central Excises, dated the 26th May, 1967, for the figures "20" and "11" occurring in the TABLE annexed thereto, the figures "23" and ''14" shall, respec- tively, be substituted.

[No. 23/69.].

G-S.R. 610.—In exercise of the powers conferred by Sub-rule (1) of rule 8' of the Central Excise Rules, 1944, the Central Government hereby exempts ferti- lisers, falling under Item No. 14HH of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and manufactured from duty paid fertilisers (hereinafter referred to as "the base fertilisers"), from so much of the duty of excise leviable thereon as is equivalent to the duty of excise or as Ihe case may- be the additional duty under section 2A of the Indian Tariff Act, 1934 (32 of 1&34), already paid on the base fertilisers;

Provided that the fertilisers, in or In^ relation to the manufacture of which no- process has been carried on with the aid of power and which have been manu- factured from base fertilisers on all Of which the appropriate amount of the duty of excise or as the case may be, the additional duty aforesaid, If any leviable, has already been paid, shall be exempt from the whole of the duty of excise leviable thereon.

[No. 24/69.],

G.S.R. 611.—In exercise of the powers conferred by sub-rule (1) of rule ft 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. 11/68-Central Excises, dated the 3rd February, 1968, the Central Government hereby exempts glass shells, falling under Item No. 23A of the First Schedule to the Central EtKcis*s"and Salt Act. 1944 (1 of 1944) and designed for use in the manufacture of electric lighting bulbs and flourescent lighting tubes, from the whole of the duty of excise leviable thereon.

[No. 2U/69.J

Sec 3(i)] THE GAZETTE OF JNDJA EXTRAORDINARY loj

G.S.R. (U2.—In exercise of the powers conferred by sub-rule il) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts steel ingots, falling under Item No. 26 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 such steel ingots are manufactured with the aid of electric arc furnace and from either of the following materials or a combination thereof, namely:—

(1) old iron or steel melting scrap; (ii) fresh unused steel melting bcrap on which the appropriate amount of duty of excise, if any leviable, has been paid.

[No. 28/60.]

G.S.R. 613.—In exercise of the powers conferred by sub-rule (1) of rule 8 oi the Central Excise Rules, 1944, the Central Government hereby exempts iron or steel products falling under Item No. 26AA of the First Schedule to the Central Excises and Sailt Act, 1944 (1 of 1944), from so much of the duty of excise levi- able thereon as is equivalent to the duty of excise for the time being leviable on steel ingots falling under Item No. 26 of the said First Schedule provided such iron or steel products are manufactured with the aid of electnc are lumace and from, either of the following materials or a combination thereof, namely;—

(i) old iron or steel melting scrap; (ii) fresh unused steel meltingi scrap on which the appropriate amount of duty of excise, if any leviable, has been paid.

LNo. 27/69.]

G.S.R. 614-—In exercise of the powers cunfetred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts elec- tric motors, rotors and stators ffalling under Item No. 30 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) J from the whole of the duty of excise leviable tinereon if such electric motors, rotors or stators are used in the factory of production as component parts in the manufacture ol electric fans [falling under Item No. 33 of the said Schedule] on which the whole of the duty of excise is leviable.

[No. 28/69.J

G.S-R. 61S.—In exercise of the powers conferred by sub-rule (1) ot rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts elec- tric motors, rotors and stators [falling under Item No. 30 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 if such electric motors, rotors or stators are used in the factory ot production as component parts in the manufacture of power driven pumps (falling under Item No. 30A of the said Schedule) on which the whole of the duty of excise is leviable.

[No. 29/69.]

G.S.R. 616—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts power driven pumps, falling under Item No. 30A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), on which the whole of the duty of excise is leviable, and which are fitted with duty paid electric motors or rotors? or sta- tors, from so much of the duty of excise leviable thereon as is equivalent to the amount of the duty of excise or as the case may be, the additional duty under section 2A of the Indian Tariff Act, 1934 (32 of 1934) already paid on such elec- tric motors or rotors or stators.

[No. 30/69.]

G.S.R. 617,—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 fol- lowing amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 124/65-Central Excises, dated the 14th August, 1965, namely:—

In the said notification, the words, figures and brackets "Item No, 33(3) or" shall be omitted.

[No. 31/69.]

jo8 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

G-S.R- 618.—In exercise of the powers conferred by sub-rule (1) of rule ff of the Central Excise Rules, 1944, the Central Government hereby makes the- following amendment in the notification of the Government of India in the- Ministry of Finance (Department of Kevenue and Insurance) No. 207/67-Central Excises, dated tine 16th September, 1967, namely:—

In the said notification, in the TABLE, for item (i) and the entries relating thereto, the following shall be substituted, namely:—

( I)

( 2)

"(i) docs not exceed Rs. 165-00—

7-50 (a) if manufactured in an industrial undertaking to which

Industries (Development and Regulation) Act, 1951 (fi5 of 1951) applies.

Nil ( b) in t he c a se of o t h e rs . . . ..

[No. 32/69-1

G.S.R. 619.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts domestic electrical appliances [falling under Item No. 33C of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)], other ttian those specified in the Schedule hereto annexed, from the whole of the duty of excise leviable thereon.

THE SCHEDULE

1. Vacuum cleaners; 2. Floor polishers; 3. Grinders and mixers; 4. Juice extractors; 5. Cream whippers and egg beaters; 6. Clothes washing machines; 7. Dish washing machines; 8. Automatic smoothing irons fitted with device for automatic regulation of temperature;

9. Geysers, all types;

10. Water boilers; 11. Shavers; 12. Hair dryers, hair curlers, permanent waving apparatus and curling tonir

e heaters; 13. Massage apparatus; 14. Kettles, saucepans, steamers, coffee makers (including percolators of the domestic type), cookers, egg (boilers, frying pans;

15. Toasters; 18. Hot platea, cooking ranges, grillcrs, boiling plates, plate warmers food- warming trays, food warming trollies, hot food cabinets;

17. Coffee roasting appliances; 18. Room heaters fitted with air circulation device; 19. Ice cream churnera; 20. Domestic ovena of all types.

TNo. 33/69.J;

Stac. ?(i)] THE GAZETTE OF INDIA EXTRAORDINARY I 09

G.S-R. 620, -In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts domes- tic electrical appliances, falling under Item No. 33C of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), on which the whole of the duty of excise is leviable, and which are fitted, with duty paid electric motors or rotors or Btators. from so much of the duty of excise leviable thereon as is equivalent to the amount of the duty of excise or as the case may be, the additional duty under section 2A of the Indian Tariff Act, 1934 (32 of 1934) already paid on such electric motors or rotorsi or stators,

[No. 34/69J

GS.R. 621.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts electric motors, rotors and stators [falling under Item No. 30 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 if such electric motors or rotors or stators are used in the factory of production aa component parts In the manufacture of domestic electrical appliances [falling under Item No. 33C of the said Schedule] on which the whole of the duty of excise is leviable.

[No. 35/69.]

G.S-R. 622.—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 39 of the Finance Act, 19(58 (19 of 1968), the Central Government hereby exempts all excisable goods mentioned in sub-section (1) of section 39 of the laid 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, 1969, and ending with the Slrt M"rch, I960.

[No. 36/69.]

G.S.R. 633.—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 39 of the Finance Act, 1968 (No. 19 of 1968) and sub-clause (4) of clause 31 of the Finance Bill, 1969, which clause has, by virtue of a declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, and in supersession •f the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue and Insurance) No. 24/68-Central Excises, dated the 1st March, 1068, 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 oi excise leviable thereon as is specified In column (3) and column (4), 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.

TABLB

Rate of

Description

Serial No.

duty of excise special duty of excise

(2)

(3)

( i)

R B. 80 • 00 p er m e t r ic

The whole

tonne

Rs. 80-oo per metric The whole

tonne

Aluminium in any crude form falling under sub-item (a) of Item No. 27 afoeresaid. Aluminium wire bars, wire rods and castings falling under eub-item (aa) of Item No. 27 aforesaid.

HO THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

( I)

(2)

(3)

(4)

Aluminium manufactures fallinp under sub-

item (b) of Item No. 27 afrrcfaid-

Rs. 80-oo per metric 1 he whole

tonne

(a) aluminium circles having Lhickness oi and above 0-56 millimetre but not above 1 • 22 millimetres,

(b) other aluminium manufactures

Nil

Rs. 270-00 per metric

tonne

Nil

Rs. 150*00 per metric 4

tonne Aluminium foils, pipesi nd tubes, and ex- truded shapes Hnd sections falling under sub-items (bb) , and (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, 41-69 Cen- tral Excises, dated the 1st March, 1969.

H IT-

[No. 37/60-]

G.S.It- 024.—In exercise of the powers conferred, by sub-rule (1) of rule 8 of the Central Excise Rule;, 1944, read with sub-clause (4) of clause 31 of the Finance Bill, 1989, which clause has, by virtue of a declaration made under the Provisional Collection of Taxes Act, 1B31 (16 01 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, oi 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 31 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 (6) thereof:—

THK TABLE

It"m No.

S.No

Description

Condition •

Excises Act.

Duty as perce- ntage of Duty leviable under the Cen- tral Excises Act read with any notification for the time being in 1 'orce. 1

(5)

(4)

(3)

(*>

( I)

Nil

1 3(D Ml varieties of tea (except package tea)

Nil

Motor spirit

ifl Nil

8 1

Refined Diesel oils and Vaporizii ofl

Nil

:sel oil, not otherwise specified

9 Di"

SEC. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY I ] :I

( I)

( 2)

(4)

(3)

(5)

Vegetable Product

Nil

Synthetic organic dyesfuffs (inclu-

6. 14D

ding pigment dycituffs) and synthetic organic derivative:, used in any dyeing precess

Nil

Cellophane

1 SB

Nil

If the total value of the tyres for motor vehicles cleared by the manufacturer during the financial year 1968-69 for home consump- tion did not exceed Rs. 4 crorcs.

Tyres for moter vehicles but only on the first clearances for home con- sumption during the period commencing on the ist April, 1969 and ending on the 31st March, 1970 (both days inclusive) upto A total value of Rs. 1-25 creres

Nil

9. 17 (3) Printing and writing paper (inclu- ding all unbleached and tinted VHreties thereof but not including other coloured varieties) of a subs- tance nor exceeding 73 grammes per square metre.

If such paper does not contain in its substance any ra in the form of pulp or if it contains any rag, it also contains in its substance not lets than 40 per cent, of bagasse, jute stalk or cereal straw in the fonn of pulp.

Explanation.— TheJ expres- sion 'rag in the form of pUp' docs not include pulp made out of soiled rags taken from worn and torn pieces of garments, or from soiled scraps of cloth (collected either from residential quarters or from streets or from debris dumps), or from such worn and torn pieces of garments and soiled scraps of cloth.

1 0.

Nil

18A Cotton twist, yarn and thread, all sorts.

Nil

23A

Glass and Glassware other than sheet glass and plate glass.

Chinaware and Percclainware

1 2.

23B

Nil

1 3.

Tin plate and tinned sheets inclu- ding tin taggersj and cutting of such plates, sheets or taggers.

Nil

14. 32(D Vacuum and gas-flllcd electric ligh- ting bulbs not exceeding 60 wans, but excluding electric lighting bulbs of the type known commercially as "Miniature lamps."

[No. 38/68.]

G.Sf.K. eSS.-^-in exercise of the powers Conferred By sub-rule (1) 6f rule 8 of the Central Excise fifties, 1644, read with sub-clauSe (4) of clause Si of the Finarrce Bill, 1969', wnicn cJatiSe has, by virtu* Of a declaration mafda under the Provisional Collection of Tajiei. Act, 1931 (18 of 1931), tfi* force of law, me Central Government hereby exempts the excisable goods Specified in coluron (2) of the Table hereto annexed and falling under Item No, 18 of the First Schedule

!I2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

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 31 as Is In exceBS of the duty specified in the corresponding entry In column (3) or column (4), as the case may be, of the said Table:

THE TABLB

Description Duty

S.No.

In the case of manufactur-

In other cases

ers whose clearances of staple fibre of cellalosic origin and of rayon and synthetic yarn con- sisting entirely of cellulose derivatives or regenerated cellu- lose or bothj taken together, for home consumption durint the financial year 1966-67 did not ex- ceed 3S.5 lakh kilo- grams.

( i)

(4)

(3)

(Rs. per kilogrun)

I Y"rn Bpun—

(a) wholly out of synthetic staple fibre of cellu-

losic Origin

Nil

(b) partly out of such staple fibre and partly out of cotton, provided that the cotton contert of the yarn does not exceed 40 per cert, of its weight . Nil

Nil

3. Rayon and synthetic yarn consisting entirely of cellu- lose derivatives or regenerated cellulose or both

2 80 (i) below 75 denicrs . . . .. 2-50

(ii) 75 deniere and above but below 100 deniers 1-75

i-75

(tit) 100 deniers and above but below 120 deniers . 1-15

I - I5

(iu) 120 deniers and above but below 150 denicrs O'9O

i-oo

( v) 150 deniers and ebove but below 350 deniers . o-8o

0-90

(v0 35° deniers and above

Nil

[No. 39/69.]

OJ.S-K. 626.—In exercise of the powers conferred by sub-rule fl) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 31 of the Finance Bill, lt)69, which clause has, by virtue of a declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, tha. Central Government hereby exempts strawboard and millboard falling under Item No. 17(3) of the First Schedule to the Central Excises and Salt Act> 1944 XI of 1944). from the whole of the special duty of oxclso leviable thereon under sub-clause (1) of the sold clause 81-

SEC. 3(i)l THE GAZETTE OF INDIA EXTRAORDINARY Ilj

Explanation.—For the purposes of this notification,—

(1) 'millboard' means any unbleached homogenous 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. parlially cooked unbleached straw or bagasse or grasses or a mixture of these:

Provided that—

(i) the quantity of any other material used shaU not exceed one-third in weight of the total weight of the ingredients,

(ii) such board shall not be specially compressed and shall not have- any paper pasted on either surface.

[No. 40/69.]

G.S.R. G27—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 31 of the Finance Bill, I960, 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 exempts (1) 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, 1044 (1 of 1944;; (2) aluminium wire bars, wire rods and castings falling under sub-item (aa) of the said Item No. 27; and (3) aluminium manufac- tures 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 31 afoiesaid 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 manufac- tures 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. 140/68-Central Excises, dated the 6th July, 1968 is availed of.

[No. 41/60.}

G.S.R- 628.—In exercise of the powers conferred by rules 12 and 12A of the Central Excise Hules, 1944, read with clause 31 of the Finance Bill, 1969 which clause has, by virtue of a declaration made under the Provisional Collection of Taxes Act, 1031 (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 be made in full subject to the same conditions as govern the rebate of excise duty.

[No. 42/G9.]

G.S.R. 629.—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 the clause 31 of the Finance BJll, 1069, 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 exempts excisable goods referred to In sub-clause (1) of clause 31 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 as is equivalent to the amount of the duty of excise already paid on other excisable 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. 43/6BJ

TI4 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

G.S.R. 630.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts wool tops, falling under Item No. 43 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 ag is In •excess of ten paise per kilogram.

[No. 44/89.]

GSR. 631—-In exercise of the powers conferred by sub-rule (1) of rule 8 cr the Central Excise Rules, 1944, and In supersession of the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 42/63-Central Excises dated the 1st March, 1963, the Central Government hereby exempts cinematograph films exposed falling under sub-Item 11(2) of Item No. 37 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 duty of excise leviable thereon as is in excess of the duty of excise specified in the corresponding entry in column 3 or column 4 thereof, as the case may be-

THE TABLE

i. Description

S. No

Amount, of duty for films which are of a width of 30 mm or higher and

Amount duty for films which are below 30 - mm in width

not ex- exceeding ceeding 4000 metres 4000 metres in length In length

4(b)

4(a)

(Re. per 1

(Rs. per metre) metre)

(Re. per (metre)

1. Films made in Black and Whiu

I   Cleared for hphje  corisuption  •within  twelve  months
      immediately following the  mouth of certification  by
      the  Central  Board  of  Film  Censors  :
     (t)  First ia.prirftsf  of each picture                      Nil         Nil         Ni
     ("t)  Next  (S p-ints  of each picture                       0-07        o-io        0 - r5
    <"0   Next  15 prlrts  of  cacKplchire                        0-12        0-18        0-27
    (iv)  Next 15  prints  of each picture                        0-22        0-32        o-45
     (v)  Next 25 prints  of each picture                         0.33        0-45        0-55
     (w)   On the balance                                                      o-6o

0-70

0-45

Cleared for home conuinption after 12' months immed- iately following the, month of certification by the Central Boaid of Film Censors.

Ni 1 Nil

11. Films Mode in Colour.

I Cleared for home conjunction wittiin 12 months immediately following thi month of certification by the Central fioard of Film Censors.

C05

O-IO

CO Fiist 8 prints of each picture (w) Next 12 prints of each picture

o-io

0-75

0-15

0-20

SKC. 0(1)] T HE GAZETTE OF INDIA EXTRAORDINARY 1 15

4(a) 4(b;

Re-per me re

(HI) Next 15 prints of each picture

o-iS

0-27

0-36

(iv) Next 15 printa of each picture

0-48

0-64

o-33

(v) Next 25 prints of each picture . , ,

0-67

O'5>o

0-50

(vi) On the balance . . . . ..

0-67

i'20

0-90

2 Cleared for home consumption after 12 months immc - diately following the month of certification by the Central Board Film Centors . . ..

o-io

0-25

CV15

Provided that if a film Is made partly in black and white and partly in colour—

(i) the lengths made in black and white, and in colour shall be assessed separately at the rate applicable respectively to films in black and white and in colour, and

(il) the total length of the film (including black and white and colour) shall be the basis to determine whether assessment under each category is to be made at the rates specified in coloumn 4 (a) or 4(b) of the above Table-

[No. 45/69.]

G.S.R- 632.—In exercise of the powers conferred by rule 12 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. 197/82-Central Excises, dated the 17th November, 1962, namely: —

2. In the Table annexed to the said notification, in column 2, against serial .PiO- 1 j~—*

(1) for the entry "Caustic Soda", the entry "Caustic' Soda, whether in a

solid form or in lye" shall be substituted;

(2) for the entry "Electric fans, and parts of fans namely, complete motors stators and rotors", the entry "Electric fans" shall be substituted; (3) for the entry "Gramophones, parts and accessories thereof and gramo- phone records", the entry '^Gramophones, Including record player"r record playing decks and record changer decks, whether mechanically or electrically driven, with or without an In-built system of sound reproduction or amplification (acoustic, electronic or transistorised), and parts and accessories thereof not elsewhere specified, and gramophone records, all sorts" shall be substituted;

(4) in the entry relating to confectionery and chocolates, in sub-Item (2), after the word "Chocolates", the words "in bulk or" shall be inserted; (5) in the entry "Textile fabrics Impregnated or coated with preparations of cellulose derivatives or of other plastic materials", the words ''not elsewhere specified" shall be added at the end;

(6) the entry 'Embroidery, In the piece, in strips or in motifs in cr in rela- tion to the manufacture of which any process Is ordinarily carried on with the aid of power" shall be omitted;

(7) the following entries shall be added at the end, namely:—

"Prepared or preserved foods put up in unit containers and ordinarily- intended for sale, not elsewhere specified. Fertilisers, all sorts, but excluding natural animal or vegetable fertilisers when not chemically treated.

Power driven pumps (including motor pumps, turbo pumps and monobloc pump sets) for liquids, whether or not fitted with measuring devices-

m< THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

Domestic electrical appliances, not elsewhere specified. Cinematograph

films unexposed.

Pilfer proof caps for packaging, all sorts, with or without washers or

other fittings of cork, rubber, polyethylene or any other material- Wool tops."

[No. 46/69.] G.S.R. 633.—In exercise of the powers conferred by sub-rule (1) of rule 8 cf the Central Excise Rules, 1944, 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), intended to be used in the manufacture of cotton fabrics ialling under sub-item 1(1) of Item No. 19 of the aforesaid Schedule from the whole of the duty of excise leviable thereon:

Provided that in respect of the said cotton yam produced elsewhere than In the factory of production of the said cotton fabrics, the procedure set out in Chapter X of the aforesaid rules is followed.

[No. 47/69.] G.S-R. 634-—In pursuance of rule 96W of the Central Excise Rules, 1044, and In supersession of the notification of the Government of India in the Ministry of Tinance (Department of Revenue and Insurance) No- 84/67-Central Exclsea, dated the 26th May, 1967, 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-

THE TABLE

Description of yarn

Rate

(2)

1.3)

No. CO

Paisc per squve metre of the labric made.

20 -OO

12-00

Yam used in making superfine fabrics Yarn used in making fine fabrics Yarn used making medium-A Yain used in making medium-B fabrics .

6-63 4-40

3 4

Yarn used in making coarse fabrics

2-20

Yam used in making embroidery in fhe piece,

in strips or u> motifi.

The duty for the time bcirg levi able on cotton yarn contained in the base fabrics if not already paid.

7 Yam used in making fabrics impregnated or coated with pieparatioos of cellulose derivatives or of other artificial plastic materials.

The duty for the time being levi- able on cotton yarn contained in the base fabrics if not already paid.

Provided that if the manufacturer elects to avail himself of the special provision •contained in rule 96W aforesaid, the procedure set out in that rule in this behalf shaJl uniformly apply to all the cotton yarn specified in the above Table and used "toy him In the production of cotton fabrics in his factory. .Explanation: •—

For the purposes of this notification: —

(I) "base fabrics" shall have the same meaning as assigned to It in Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944),

(ii) the average count of yarn in a fabric shall be deemed to be the count of all yarn contained in such fabric.

[No. 48/09.]

S"a. 3(1)] THE GAZETTE OF INDIA EXTRAORDINABV Hy

G.S.R. 635.—In pursuance of rule 96W of the Central Excise Rules, 1944 and In supersession of the notification of the Government o{ India in the Ministry of Finance (Department of Revenue and Insurance), No. 113/65-Central Excises, dated the 24th July, 1965, 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)], used in the manufacture of cotton fabrics generally described as Mallmo type fabrics or fabrics in which the warp and weft yarns are connected and fastened together by chain stitches barred against each other (falling under Sub-item 1(2) (f) of Item No. 19 of the aforesaid schedule), shall be 4,4 paise per square metre of the fabrics manu- factured.

[No 49/69.]

G.S.R. 636—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. 87/67-Central Excises, dated the 26th May, 1967, 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) and contained in fenta arising out of cotton fabrics produced by factories working under the special procedure laid down in rule 96-V of the said rules, as specifi- ed 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) thereof.

THE TABLE

Description

Duty SI. No.

( I)

( 2)

(3)

(Rs. per kilogram) t

Cotton yarn contained in fents of luprefine fabrics. Cotton yarn contained in fents of fine fabrlces..

2*OO o-8o

Cotton yarn contaid in fcnts of medium (E) fabrics.

O'45 3

Cotton yarn cotained in fents of medium (B) fabrics.

0-30

O-I5

Cotton yarn contained in fcnts of coarse fabrics.

6 C Jtton yarn contained in fents of embroidery in the piece, in strips

or in motifs.

The duty for the time being leviable on

cotton yarn cotained in the fents of the bBBe fabrics if not already paid.

7 Cotton yarn contained in fents of cotton fabrics impregnate or coated with preparations of collulose derivatives or of other artificial plastic materials.

The duty for the time being leviable on cot- ton yarn contained in the fents of the base fabrics if not already paid.

Explanation.—For the purposes of this notification,—

(1) "base fabrics" shall have the same meaning as assigned to it In Item No- 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944).

(ii) the weight of yarn contained In the fents as are grey at the time of their clearance from the factory shall be computed at ninety-five per cent, of the weight of the fents.

[No. 00/89.]

118 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

G.S.R. 637.—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. 116/65 Central Excises, dated the 24th July, 1965, the Central Government hereby exempts cotton yarn falling under Item No. ISA of the- First Schedule to the Central Excises and Salt Act, 1944 (1 of 1644) contained In fents of cotton fabrics generally described as Malimo type fabrics and fabrics In which the warp and weft' yarns are connected and fastened together by chain stitches barred against each other falling under sub-Item 1 (2) (f) of Item No. 19 of the aforesaid Schedule), from so much of the duty leviable thereon as is in excess of 16'5 paise per kilogram.

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

[No. 51/69.]

G-S.R 638—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- 83/67 Central Excises, dated the 26th May, 1967, 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 correspond- ing entry in column (3) or column (4) as the case may be, of the said Table:—

THE TABLE

Duty

. All others.

SI. No.

Description.

Single yarn whether grey or bleached and grey multiple bold yarn in hanks

( 2)

(3)

Rs. per kilogram

1-50

I'25

1-40

0 90 0-65 O'4O

Nil

3 4

0 80 0'70 5 6

0'40>

0-25

O -I Cotton Twist, yarn or thread— of 69 or more counts . . . .. of 51 or more counts but less than 69 clunts, of 40 or more countB but less than 51 counts, of 34 or more counts but less than 40 counts, of 29 or more counts but lesa than 34 counts, of 22 or more counts but less than 29 countB, . of 14 or more counts but less than 22 counts, of less than 14 counts. .

Nil Nil Nil Nil

7 8

Provided that:—

(a) any twist, yarn or thread, on which duty has been paid at a rate specified in column (3) of the Table, is subsequently subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes with the aid of power: the twist, yarn or thread shall be liable to further duty at a rate eg.ual to- the difference between the rates of duty specified in respect of that yarn in. column (4) and column (3) of the Tabjft;

(b) no further duty shall be leviable on any twist, yam or thread on which duty has already been paid at a rate specified in column (4) of the Table even if such twist, yam, or thread is subsequently sub- jected to beaming, warping, wrapping, winding or reeling or any one or more of these processes with or without the aid of power,

SK-I. S (i) ] THE GAZETTE OF INDIA EXTRAORDINARY H9

which is used for weaving in a composite mill;

(d) the duty on sized twist, yarn or thread shall be charged on the basis

of its weight before sizing.

Explanation.—For the purposes of this notification:

(i) the term 'hanks' shall mean hanks which do not contain more than 1000 metres of twist, yarn or thread in plain (ttraight) reel;

LNo. 52/69.]

G.S.K, ,S39.—Li exerrisp of the powers conferred by sub-rule (1) oC rule 8 of the Central Excise Rules, 1944 and in supersession of the notification cf the Government of India in the Mimi;t_y of Finance (Department of Revenue and Insurance), Mo. 3o/67-C.jnlivd Kxririts, dated the 20th May, ino'7, the Central Government hereby exempts cotton twist, yarn and th -ead, falling under Item No. 13A of the First Schedule to the Central K>"ciscs and finlt Act, 1944 (1 of 1944), specified in column (2) of the Table below and u^d for weaving of fabrics in a composite mill, from so much of the duty u" cxci.se leviuble lliticon as is in excess of the duly specified in the corresponding entry in column (3) cf the said Table.

T"E TABLE

Description

Rate

SI. No.

(3)

(-)

RB, per kilogram

Cotto-i Lv'-t, varn or ihriad Ofa9 or more cuuntb but leib thaji J4 ciur.cn. Of lcs", than 29 counts. „ •

1-55 0 • 60

Explanation,—For the purpose of this notification;

(1) "composite mill" means a manufacturer who is engaged in spinning of cotton twist, yarn or thread or weaving or procensi'.if: of cotton fabrics with the aid of power and has a proprietary interest in at least two of such manufacturing activities;

(2) the duty on sized yarn shall be charged on the basis of its weight

before sizing.

LNo. 53/69.]

G.S.R- 640-—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 Gov- ernment of India in the Ministry of FLunce (Department of Revenue and In- surance), No- 86/67-Central Excises, dated the 26th May, 1HG7, 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 1044), and used in the manufacture of-—

(a) belting, or (b) hose pipes.

by a manufacturer (as well as processor) thereoE from so much of duty of excise leviable thereon as is in excess of the duty specified In column (4) of the Table contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 52/69-Central Excises, dated the 1st March, 1969.

[No. 54/69.]

I2o THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

G.S.R. 64J.—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. 81/67-Central Excises, dated the 26th May, 1967, the Central Government hereby exempts rayon and synthetic fibres and yarn falling under Item No. 18 of the First Schedule to the Central Excises and Sail, Act, 1944 (1 of 1944) and specified 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:—

THE TABLE

Duty

Description

SI. No.

(3)

( i)

( 2)

(Rs. per kilogram) i. Staple fibre—

(i) of ccllulosic origin . . . . . . ..

0-75

(it) of non-cellulosic orgin:

(a) Acrylic fibre, . . . . . . ..

4-50

(6) o t h e r s. . . ..

21-00

R i y on and synthetic yarn consisting entirely of cellulose derivatives

or regenerated cellulose or both—

8.60 (0 below 75 deniers

(j'i) 75 defliers and above but below IOO deniers

5-65

(Hi) i oo deniers and above but b d ow 120 deniera

4-10

(ID) i"io deniers and above but below 150 denicru .

3'3_S

(v) 150 deniers and above but below 350 denicrs

2-85

(vi) 350 deniers and above but not above 1100 deniers

2-50

(vii) above 1100 deniers. . . . . . ..

2-00

Other synthetic yarns—

(a) Polyamide (Nylon) Yarn- -

22 '50 (i) below 30 deniers

(ii) 30 deniers and above bul below 75 deniers

21-00

(>'"') 75 deniers and above but below 99 deniers

18-00

(iv) 90 deniers and above but below 150 deniers

15-00

(v) 150 deniers and above but not above 750 deniers .

6-00

(vi) above 750 deniers.

3-00

(b) Other than polyamide (Nylon) Yarn—

(0 below 3Q deniers

28-50

(ii) 30 denicrs and above but below 75 deniers

(Hi) 75 deniers and above b ut below 100 Jcniers ,

24*75 1,5 -oo (iv) 100 deniers and above but not above 750 denicrs

I2-OO

(ti) above 750 deniers.

3-00

Provided that in the case of manufacturers whose clearances of staple fibre of cellulosic origin, and of rayon and synthetic yarn mentioned against Serial num- ber 2 of the TABLE above, taken together, for home consumption during the financial year 1906-67 did not exceed 36"5 lakh kilograms, the rates of duly per kilogram against Serial numbers 2(i), 2(ii). 2(iv) and 21v), of the said TABLE, shall, respectively be "Rs. 7-85", "Rs. 5-55'(, "Rs. 2'85" and "Bs, 2-55".

[No. 55/69J

Sic S(i)] THE GAZETTE OF INDIA EXTRAORDINARY I3I

G-S-R 642-—In exercise of the powers conferred by sub-rule (1) c£ rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the Notification of Government of India, Minis^ fcry of Finance (Department of Revenue) No. 24/65-Central Excises duted the 28th February, 1985, namely:

In the said notification against S.No B, in column (2), for the figures "20", the figures and (bracket "20(1)" shall be substituted.

[No. 56/G9.]

G-S.R. 643,—Tn exercise of the powers conferred by sub-rule (1) of rule 0 of the Central Excise Rule:-, 1944 the Central Government hereby exempts silk fabrics, falling under sub-item (2) of Item No. 20 of the First Schedule to the Centra! Excises and Salt Act, J944 (1 of 1944), which are damaged or sub- standard and are classified as "Chindics", that is to say, cut-pieces of silk fabrics which are 23 centimetres or less in length, from the whole of the duty of excise leviable thereon.

[No. 57/69.]

G.S.R. 644.—In exercise of the powers conferred by sub-rule (I) of rule 8 of the Central Excise Rules, 1944. the Central Government hereby exempts silk fabrics falling under sub-item (2) of Item No. 20 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), manufactured on machines, other than vertical type automatic shuttle embroidery machines, from the whole of the duty of excise leviable thereon.

[No. 58/69.]

G.S.R- 645—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts silk fabrics falling under sub-item (2) of Item No. 20 of the First Schedule to thel Central Excises and Salt Act, 1944, (1 of 1944) from so much of the duty of excise leviable thereon as is in excess of 10 per cent ad valorem.

[No. 59/69.]

G.S.R. 640.—In exercise of the powers conferred under 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 (Revenue Division) No. 33— dated the 23rd July, 1955, the Central Government hereby exempts woollen fab- rics of 15 centimetres or less in width falling under sub-item (1) of Item No. 21 of the First Schedule to the Central Excises and. Salt Act, 1944 (1 of 1944) from tlhe whole of duty of excise leviable thereon.

[No. 60/69.]

G.S.R. 647—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 fol- lowing further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 50/62-Central Excises, "dated the 24th April, 1962, namely:—,

In the said notification, for the expression "falling under Item No. 21", the expression "falling under sub-item (1) of Item No. 21" shall be substituted.

[No. 61/69.]

G.S.R. 648.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules. 1944. the Central Government hereby exempts woollen fabrics falling under suib-item (2) of Item No. 21 of the First Schedule; to the Central Excises and Salt Act, 1944 (1 of 1944), manufactured on machines, other than vertical type automatic shuttle embroidery machines, from so much of the duty as is in excess of the duty leviable on the base woollen fabrics before it is subjected to the process of embroidery.

[No- 62/69.1

122 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

G-S-R, 640.—Tn exercise of the powers conferred by sub-rule (1) of rule B of the Central Excise Rules, 1944, the Central Government hereby exempts woollen fabrics falling under sub-item (2) of Item No. 21 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) from go much of the duty of excise leviable thereon as is in excess of—

(i) the duty leviable on the base fabrics under ttie said First Schedule if not already paid, and

(il) 10 per cent, of the value of such fabrics calculated in accordance with the provisions of Section 4 of the aforesaid Act without allowing any abatement for the duty leviable on the base fabrics under the said First Schedule.

LNo. (33/69.]

G.S.R. C50.—'n pui'^Li ?nce ol rule QflJ ol the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Governmnt of India in the "Ministry of Finance (Depart- ment ol Revenue ami rn^.irarce), No 173/68 Central Exci;e, dated the 8lh November, 19fi6, namely:—

In Iho s=iid nouIVation, for the figures "6-50" and "25.00", the figures "12.00" and "50.00" shall, respectively, b? subftitutert.

[No. 04/60.]

G-S.R. G5¹..—In o\'erc!ao o" th^ rjowors conferred by sub-rule (1) oJ! ru'e 8

THC TABLE

If the duty Is paid per

Rs.

50.00

13.00 150.00

40.00 300.00"

80.00

"SC i (i) ] THE GAZETTE OF INDIA EXTRAORDINARY I23

G.S.R. (553.—Tn exercise of the powers conferred by sub rule (1) of rule 8 of the Central Excise Rules 1944 and in supersession of the Notifl- dtion of the Government of India, in the Ministry of Finance (Department of Revenue; No. 111/65-C.E., dated the 24th July, 19G5, the Central Government hereby exempts grey (un-processed) cotLon fabrics specified in column (2) of the Table below from so much of the duty payable thereon under sub-item I (2) (f) of Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) as is in excess of two paise per square metro.

T H£ TABLE

Description

SI. No.

( i)

i Cotton fabrici generally described ai KUimo type fabric, or fabi'cs

>n which the warp niid weft yarn¹) are connected and favienei to- gether by chain -titchet barred against each other.

Nun-voveii bonrlrd fabrics other than those specified in Sub-It'm

1(T) ol Itfrri No. IQ of the afore ,IK\ Schedule, containing j:atui-il syiith?nc iibres ur boih held tc-gcrhci by synthetic r un type L( binding (gents or by any othei process

Provided that any fabrics, if processed with the aid of power, shall be liable to th^ same amount of duty which will for the time being be leviable on coarse fabrics similarly processed.

[No. 67/69.]

[Ni. 6f/6.9.]

(iii) Cotton fabrics intended for use in the manufacture of cotton absor- bent lint;

(iv) Hosiery which is proved t'> the '.-ilisfnctinn of the Collector of Central Excise to be intended to be used In the making of hosiery garments;

12A THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

(v) Trimming3 and cuttings of cotton fabrics which arc not more than 7.5 ci?t;tiiiieiies in width if such trimmings and cuttings are in- tended for us-e, in the manufacture of paper classifiable under Item No. 17 of the aforesaid Schedule;

(vi) Indian National Flags;

(vii) Surgical .Absorbent Lint packed in packets of one half kilogram, or less;

(viii) Damaged or r.ub-standarJ cotton fabrics which are classified as "Rags" thai i-> to say, cut pieces of coLton fabrics which are more than 23 eenlimeties but less Ihrui 92 centjmetres in length;

Cix) CoLt-n fa'-.ricf oJ! not mere than 15 centimetres in width;

(x) Unptoccssud coUc.n "ibi-ies if manufactured on a handloom;

(xi) Processed TChirli, iht I i: 1/i i ay, a±\y c'o'h woven on handloom in tndia e i t l" 1 v. - ' JU l u ll < -' i i ' J 'i U n r'r n • r U n x i c vc •• i th si k a p t i / or

woHl-n vim hand sfjun in India, which is fortified as Hindi by an uLicr: <'uly aulbaiihed in this behalf by the Khudl and Village Indus'liies- Commission;

(xii) Unprocessed col ton hose pipes and belting woven as such;

(xiii) Hosiery, that is to say, kuitlcd fabrics, tubular or otherwise-, in which singie or a scL of single or double yarn traverses continuously throughout the fnlncs ai a result of passing through all the needlea of a circular of Hat weft knitiing machine;

(xiv) Medium-B and Coarse fabrics which answer the description of "Dhoti", "Saree", "T.ri'g Clolh", "Shirting", or "Drill" as defined from time to timj by tvie Tr •rtilo ComniitslLner under the Cotton Textile (Control) Older, ID'S ar.d for which maximum cx-fnetory prices have been specified by the Textile Commissioner under the said Order:

Provided that no exemption under this notification shall be admissible—(a) to cotton fabrics refoired to in Item Nos. (i) to (v) unless the procedure R>_t out in Chapter X of tl o Central Excise Rules, 1944 is followed in respp^t oE such fabrics; (b) to the rot km iabnes icfcrrf'd to in Ttpm No, (i) unler? the fabrics me als-o fully used in the prorcss of textile printing, dyeing, bleaching or sizing and cannot be put to iurlhor use cs ordinary cloth.

[No. 70/69.]

G S-Tt. G57.—Tn exercise of the powers conferred by sub-rule (1) of ru'e 8 of the Central Excise Rules', 1944, the Central Government hereby exempts cotton fabric^ f-\Ilia'; i,ntYr '••ub ten TI of Item No. 19 of ihe First f-i li'^Mle to th^ Central E-a'i^es <;nJ Salt Act, 1944 (1 of 1944) from so much of the duty of excise leviable tberenn &° is in excess of^

(i) the duty leviable on the base fabiics under the said First Schedule if not already paid, and

(ii) 10 per cent of the value of such fabrics calculated in prroriJnti"¹; with t'hc provi ions o£ Section 4 of the aforesaid Act without aTowlng any U'MI m 11L Jot- the duty leviable on the base fabrics under the ?aid First Schedule.

[No. 71/69.]

G-S It. 658,—In exercise of the powers conferred by sub-rule (1) of ri'l'- f! of the Central F^ci " ""les, 19J4 \ id in supersession of the notification e~? t^e Gov- ernment of Indui IT '^^ Ministry of Fin-incp TDerartment of "Revenue), N<, 24/60- Ccntral Excises, dnted the 1st Morch, 19G0, the Central Government hereby exempts cotton fabrics falling under sub-item I of Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in

SEC. S t'i) J THE GAZETTE OF INDJA EXTRAORDINARY I2$

column (2) of the Table hereto annexed from so much of the duty of excise leviable thereon as is in excess of the amount specified in the corresponding entry in column (3) of the said Table:—

THE T'JBLE

Duty

Description

SI No

(2)

(3)

(i)

Fents of coating, suiting, tussors, corduroy, gaberdine, bed-ford, Rs. per kilogram (0 ]

4 . 00 satin, Heninn, laotiet, lacej knitted fibric, tapestry, furnishing fabric including jacqunred curtain cloth, gadlapet, mattress fabric, terry to-ivelln? cloth incluiiit; tui-'rish towsUing d o t h, blanket, canvas, duck, filter cloth, tracing cloth and bukram cloth.

i Fents of Superfine cotton fabrics—

(":

0.58 (a) Grey

2.28 (b) processed . . . . . . . . ..

Fents of Fine cotton fabrics—

(lit)

2.20

(a) grey.

1.10

(b) processed . . . . . . . . ..

(It.)

Fents of Medium-A fabrics—

(a) grey

Nil

O.IO

(6) processed

Fents of Medium-B fabrics—

( " ):

(a) grey

_ .

Nil

(b) processed other than bleached and/or dyed . . ..

0.10

Nil

Fents of Coarse fabrics—

(vi)

(a) grey

Nil

(b) processed other than bleached and/or dyed . . ..

0.10

Nil

Fents of cotton fabrics specified below :

(vii)

(a) Cotton fabrics generally described as Mallimo type fabrics or

O.II

fabrics in which the warp and weft yarn are connected and fastened together by chain stitches barred against each other (falling under Sub-item I (2) (f) of Item No. 19. of the aforesaid Schedule).

O.II

0) Non-woven bonded fabrics, other than those falling under item No. (i) an d containing natural or synthetic fibres, or both, held together by synthetic resin type of binding agents or by any other process.

Explanation.—For the purposes of this notification, "fents" means genuine cut-pieces of cotton fabrics (incluidng cut-pieces of dhotis and saris but exclud- ing cut-pieces of towels) of 92 centimetres or more but not exceeding one and one-half metres in length and damaged eotton fabrics not exceeding one and one- half metres^in length (excluding damaged towels of 92 centimetres and more).

[No. 72/69.]

I 26 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

G.S.R. 659.—Tn exercise of the powers conferred by sub-rule (1) of rule 8 of the Centra"" Excise Rules, 1944, the Central Government hereby exempts tents of the description specified in column (2) of t he Table below, urising uut of cotton fabrics manufactured un a handloom or produced by factories working under the special procedure laid down in Rule 96-1 of the said rules and p r o- cessed with Ihe aid of power, from so much of the duty leviable thereon under sub-item 1(2) of Item No. 19 of t he First Schedule to t he Central Excises and Salt Act, 1944 (1 of 1944), as is in excess of the duty specified in the corres- ponding entry in column (3) thereof,

THE TABLE

Duty

Description

(3) SI. No. CD

(Rs. per kilogram)

Fenta of superfine fabrics

i. 8o

Feats oi fine fibi-icx . ..

o 90 z

Fetits of medium-A fnbrici. . . ..

o.oS 3

Fents ofmedilnn-l) ui'd coarse fabrics-

Nil 00 bleached pntl/ordjed . . ..

c.o3 (6) others

[No. 73/69.]

G.S.H. f>yo —In pursuance of rule 9GZI of the Central Excise Rules, 1944, and in supersession uf the notification of the Government of India in the Ministry of Finance (D^nurt.'i'Cnt of H.i.Mue and Insurance) No. 117/(J8-Cftnii'al Excises. dat<. " tho 14Lh May, V)bl\ the C- iiLrdl Government hereby fixes, the •: te of duty i..er- ruetre ol the embroidery machine per shift at Its. 9.SO if t he aforcsnid machine i<* employed for nmniilartu-Hrr' embroidery in the piece, in stii'js or in motifs from cotton farrics f.-illhn u . nW sub-item 1(2) of Item No. 19 of the First Schedule to the Cent] si E x c i ^s and Salt Act, 1944 (1 of 1944):

Provided that,—

(1) t he u f o r c i id r a te of duty per metre length of such machine per shift shall he in addition to the duty leviable under .sub-item 1(2) o^' I etn No. 19 of tin? aforesaid Schedule on the base fabrics used in t he lr.ariLi'dC'.ui'e tC emb'Oidery in the piece, jn strip¹', or in motifs; (2) in respect of every such machine, installed prior to the 1st January, 1955, the rate ot duty p er metre length of the machine oer cbiH as specified above shall be reduced by twenty-five par cerrf

E x p l a n a t i on • " " or L hc p u i n o rs of t hv n j t i ^ i ' ^ ti J II " f h i l i" m e a ns r p e r i od n ot r rrc • • e d ' nv o i p l -l h o u rs w o il mR in a d a y, e x c l u s i ve of r e st i n t e r v a l, p r o v i d ed

the, wji-L of t he same kind is carried out bv t'ne same set of workers.

LMi. 74 '69.]

G S.E. 6 SBO. 3 (i) ] THE GAZETTE OF INDIA EXTRAORDINARY I2j-

G.S-R. 662.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts rayon and artificial silk fabrics falling under sub-item (2) of Item No. 22 of the First Schedule to tbo Central Excises and Salt Act, 1944 (1 ot 1944), manufactured on machines, other than vertical type automatic shuttle embroidery machines, from so much of the duty as is in CXCCJS of the duty leviable on the base rayon or artificial silk fabrics before it is subjected to the process of emboridery,

[No. 76/69.]

G.S.R. 6fi3.—In exercise of the powers conferred by sub-rule (1) of rule '9 of the Central Excise Rules, 1944, the Central Government hereby exempts chindics of rayon or artificial silk fabrics falling under sub-item (2) of Item No, 22 of the First, Schedule to the Central Excises and Salt Act, 1944 (1 of 1944). from the whole of duty of excise leviable thereon.

Explanation,—For th-s purpose of this notification "Chindies" means genuine, normal cut-p'cce, which arc 23 cen'mietres or less in length.

[No. 77/60.]

G.S-R. GJ'4.—1"> exci cisc of. the powers conferred by tub-rule (1) of lule 8 of the Central Kxcr e Rules, 1944, the Central Government hereby exempts rayon and artificial siJk fabrics falling undt r sub-item (2) of item No. 22 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) frorn so much of the duty of excise leviable t^erern as is in excet,; of—

(i) the duty leviable on the base fabrics under the said. First Schedule if not already paid, and

(ii) 10 per cent, of the value of such fabrics calculated in accordance with the provisions of Section 4 of the aforesaid Act without allowing any abatement for the duty leviable on the base fabrics under the said First Schedule.

[No. 78/69.]

G.S.R. 66S.~In pursuance of rule <)6Zl of the Central Excise Rules, 1044, the Central Government hereby fixe¹; with effect from tho 1st March 1969, for em- broidery machines uuli'Oj for mami-Tacturinf embroidery in the p^eco, In strips or in im/Hs fioir t i 'h vnric tv or fabrics falll'i • in rl"r sub-[cm (1) nl Item "No 22 of the TwA Si hHnle to the Cential Excise nnd Salt Art, 1944 (I of J944), and specified in cc\w n (2) of tho Table below, tho "ate of duty r-ioeufied in the corresponding eniry in column (3) thereof.

THI TABLE

V a r i e ty of b a se f a b r i c; on w h i ch e m b r o i d e ry is m a de

SI. No.

RntL oiMiitvciT'T-rrc lonprh of the machine per shift.

( i)

(?)

(3)

Rs.

i N y l on f a b r i cs . . . . . . ..

19.00

2 R a j o n f a b n ts . . . . . . ..

9 so

Provided that,

(1) the aforesaid rate of duty per metre length of such machine per shift shall be in addition to tho duty leviable under sub-item (1) of Item No. 22 of the aforesaid Schedule on tho base fabiicv used in the manufacture of embroidery m the piece, in strips or in motifs;

(2) in respect of every such machine installed prior to 1st January, 19fi5 the rate of duty per metre length of the machine per shift as specified m the Table shall bo reduced by 25 per cent.

128 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

Explanation.—For the purposes or this notification: —

(i) "shift" means a period not exceeding eight hours working in a day, exclusive of re it interval, provided the work of the same kind is curried out by tho Siimo sot of workers,

(ii) "nylon fabric" menus fabrics falling under sub-item 0) of Ttem No. 22 of the afoio&aid Schedule and manufactured cither wholly or partly from nylon, p-nvided that the fabrics t-O'it.-iinirg 40 per cent. or niore by veifiht of nylon and 60 per cent, or ]css by weight of rayon .shall be deemed to be nylon fabrics.

[No. 79/69.]

G." R. fiGfi.--Iti e-crrcise of Un powers conferred by sub-rule (1) nf mle_H of thf Ccnt-al Excise Rules, 1P44 and in super session of the notification o¹- the Government of Tndln in the Minlstiy of Finance (Revenue Division), No. & '""n- tral r - I s r a, dated the 2l bexeby ex'orni)JT rayon and artificial silk fabrics specified below and falling under tub- Item (!) of V,-m No- 22 o[ the First Schedule to the Cen'ral Kxcises and Salt Act, 1944 (1 of 1H44), from the whole of the duty leviable thereon.

1. "Chindics'\ that is to say, bana flde cul pieces v hich arc—

(a) 23 centimetres or less in length;

(b) more than 23 centimetrei in length but which are not more than 7.S centimetres in width;

2. "Rags", that is to say, bona fide cut pieces which ore more than 23 cen- timetres but' less than 92 centimetres in length;

3 "Fents", that is to say, bona fide cut pieces which are 92 centimetres or more but not exceeding ]'5 metres in length and which are damaged in the body of the fabric and not merely at the edges;

4. Fabrics of all kind not more than 30.5 centimetres in width;

5. The following articles if they arc cut or made to b"na fide retail sizes and are not more than 61 centimetres in length, namely:—

(a) Napkins, (b) Tray Cloths, (c) Handkerchiefs, (d) Indian Nadonal Flags, and (o) Book-binding cloth,

*a S(i)] THE GAZETTE OF INDIA EXTRAORDINARY 129

C S .R fi68.—Whereas embroidery in the piece, in strips or in motifs has been included in Ttems Nos. 1(), 20, 21 and 22 of the First Schedu.e to the Central Excises and Salt Act, 1914 (1 of 1944), by the Finance Bill, 1939;

'Now, therefore, in exercise of the powcis con retrod by sub-rule (1) of rule 8 of tin Central E\t:t,e Rulc-i, I¹H4, Jie Central Government hereby exempts em- bioidcry in Ihc piece, iu sltip.s or in motifs Irom the whol • of the duty cf excise leviable tf.ereon uirler l km rv>. V2.C of the said Fiihl Schedule.

[No. 82/69.]

G S.K. Gfifi.—Jn excnJse of the p o w e^ curforrod by sub-rule (1) of iu!e 8 of Central Excise Rul^s, 11)11, tlvj Centi,il Gov. i->j nent heteb.y exempts proo ssed Kh-idi, (tint itj o viy pny clifh \,o~ on on h..:i AXI.-II in India clth." \\hc lly irqm wuollrn yam or in admixture wj.h roiioii a i d , ur tiik y.irn, l\..nil rpui, u India, which is certitlpd as Kh.jdi hy cu ' [V 'er duly eu'liLiK r\ in this bchaV b/ 1hs Khadi and ViLa(>e lndustiios Co. u . i - i r n ), from the Vvbnle- ef the duly o* fxcl^o leviable theieun undcv sub-p m (1) o>' Item No. 21 of ti a First Schedule to the Central EraUes and S.iH Art, 104 I (1 of 1944).

LNo. 8H/I39.]

G.U.R G70—In exercise of the powers conferred by sub-rule (1) of rulr: & of the Central Excise Rules, 1944, read wilh &ub-s,cti'_in (H) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts all vaiieties of (a) sugar, (b) tobacco, (c) woollen fabrics falling un-lei' sub-item (1) of Item No. 21 of the First Schedule to the Cential Excises and Salt Act, 1944 and (d) rayon and artificial isilk fabric? fnllint; under i,u'>-ttrm (1) of Item No 22 of the aforesaid First Schedule which are for t ie l i ne boiiVJ ivholly exempt from the duty of excise leviable thereon under the Centre! Fxcf'-'cs and Salt Act, 1944 (1 of 1944), fiom the vhole of the additional duty of excise leviable thereon under the first mentioned Act.

[No. 84/69,]

tNo. 85/69-1

130 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

Provided t h a t /-

(1) the aforesaid rate of duty per niche length of such machine per shift shall be in addition to 1he duty leviable under sub-item (1) of Item No. 21 of the aforesaid First Schedule on the base fabrics used in the manufacture of em- broidery in the piece, in strips or in motifs;

(2) In respect of every such machine Installed prior to the 1st January, 1955, the rate of duty per metre length of the machine per shift as specified above shall be reduced by 25 per cent.

Explanation.—For the purposes of this notification "shift" means a period not exceeding eight hours workinfi m a day, exclusive of rest interval, provided th" work of the same kind Is carried out by the same set of workers.

LNo. 87/89.]

G-S-R. 674—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1E44, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 41/68-Central Excises, dated the 1st March, 1068, the Central Government hereby exempts cotton fabrics falling under sub-item 1(2) of 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 STAGR

Duty ~* Description

s . No.

( i)

(3)

(Paise per stjmr';

metre) i.

Cotton fabric, superfihe

( a) G r ey ( n . n _ p i ( K e ' , M - J\ ,

T-O

22'0

( c) B l e a c h ed o r / a a i! J yv t ^ ld p r i n i c d ,' . . . ..

27-0

( d) M " c ? n s ed o j / a nd w a t e r p r o o f e d, w h e t h er r o L - p r o o f ed or n o t,

( i n c l u d i ng r u b b s v i a i : ') b'.tf n ot p r i n t e d, . . ..

42-0

( c) M e r c e r i s ed o r ' u rU w i t e r - p r o o f ed , w h e t h er r o:- p r o c : f cd or n o t, ( i n : la V i¹: r : - o c f i - i sc 0

AT o

Cf) P r o s ; c . T , ed in i u r/ o t h er r n ' i n n er i n e l u < 1 i n? s h r m k p r o o f ed u n d / or

o r g a n d ie p r o c r r . r cJ b ut n ot p u n t e d, . . . ..

57-0

(fO P r o c e s s ed i n ' i i \ ' .r o i h t ' t ' r a ' - i n n ^r i n c l u d i n t; s h t i n k - p r o o i ' sd a nd / or e r r a n d ;c pi •:>"n:J a nd p r i n t e d. . . . . ..

6z- o

Cotton fabric, Finn

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

. . . . . ..

6-o

( b) r i e a i - ' l i ^d o r / ; m i1 d y ed b ut n ot p r i n t e d, . . ..

ii-o

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

26-0

( d) M e r c e r i s ed " f / a ad 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 tl or n o l3 ( i n c ! ' , ! : d i * ' ' . , 'T r " J ' i . f ^ r ; d) b ut n ot y r i t iTc ', . . ..

4 i -o

SEC. 3(1)] THE GAZETTE OF IND'A EXTRAORDINARY I 3I

( I)

W (3)

(Paise per square metre)

( i n c l u d i ng r u b b e r i s e d) arid p r i n t e d,

4 6 -0

(f) Processed 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 processed b ut n ot p r i n t e d, . . . ..

5 6O

(g) Processed 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 and p r i n t e d. . . . . ..

Cotton fabric, Medium-A

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

Nil

( b) B l e a c h ed o r / a nd d y ed bill n ol p r ' r t c d, . . ..

"-5

5-9 (c) B l e a c h ed o r / a n d ' d y ed a nd p r i n t e d,

( d) M e r c e r i s ed o r / a nd w a t er p r o o f e d, v k c i l i cr r o t - p r o o f ed or n e t,

30-0 ( i n c l u d i ng r u b b e r i s e d) hi a n ot p r i n t e d, . . ..

32-5 (e) M e r c e r i s ed o i / an 1 v.Mt: r p r o o f e d, w h e tU i: i i l l - p r o o f ed or n o t, ( . i n c U J i i r; r a ' i b e r i s e i) a nd p r i n t e d, . . . ..

(f) Pr,icfS3i-d in ftnv o ' h er m a n n rr 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 b ut n ot p r i n t e d, . . . ..

S5'0

( g) P r o c e s s ed in a ny o t h 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 a nd p r i n t e d. . . . . ..

37-5

Cotton fabric, Medium-B

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

(b) Bleached o r / a nd dyed b ut n ot p r i m e d, . . ..

Nil

£-5 ('j) Bleached o r / a nd d y ed a nd p r i n t e d, . . . ..

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

IO'O (.including r u b b e r i s e d) b ut n ot p r i n t ed . . ..

(e) M e r c e r i s ed o r / a nd w a t er 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) a nd p r i n t e d, . . . ..

iz-S

(f) 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 b ut n ot p r i n t e d,

(g) 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

27-5 o r g a n d ie p r o c e s s ed " nJ p r i n t e d,

Cotton fabric, Coant

Nil (a) Grey (unprocessed),

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

Nil

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

( d) M e r c e r i s ed o r / a nd w a t er 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,

live i n c l u d i ng r u b b e r i s e d) b ut n ot p r i n t e d, . . ..

( e) M e r c e r i s ed o r / a nd w a t er p r o o f e d, w h e t h ei 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) a nd p r i n t e d, . . . ..

12-5

1 33 T HE G A Z E T TE OF I N D IA E X T R A O R D I N A RY [PART I I—

( I)

(3)

•alse per square metre)

(I Processed in any other manner including Shrink-pioofed and/oi

25-0 organdie processed but not printed .

Processed in any other mannci including Shrinfc-proofed and/oi

(g)

17" S Mrgandic processed and printed . . . . .. <

Provided, that if duty has already been paid at a rate applicable to the varieties epeclfied 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 excess of the duty specified in the corresponding entry in column (4), column (5), column (6), or- column (7), as! the case may be, of the said Table.

THB SKOND TABLB

r a

(

Variety of fabrics at tt-e time of clearance from the

Duty

1 Serial No,

factory on payment of duty.

Variety of fabrics on entry into the factory

) ]

Category A

Category B

T H E

Others which do not fad under cate- gory A.

G A Z E T T E

In the case of fabrics made from grey fab- rics which have not been manufactured in a composite mill and which ba\e al- ready paid duty or are exempted from duty, when processed bv independent pro-

O F

cessor.

N D

Handloom lames

Other than

Handloom fabrics.

hardloorv. tabnes.

Other than handlcom fabrics

E X T R A O R D

(4)

(7)

(A ( i)

(3)

( 2)

05)

N A R Y

Taise per square metre)

Cottjn Fabrics

i   (a)  Grey  (Superfine  or  Fine)  .                 Bleached  or/and  dyed  but  not  printed                            8-0         14-0          ic-o         15-0
    (b)  Grey  (Medium-A)                               Bleached  or/aiid  dyed  but  not  printed                                                      2-5          2  5
    (cj  Grey  (Medium-B  or  Coarse                    Bleached or/and  dyed  liut  not  printed                            Nil          Nil⁵r Nil Nil
                                                                                                                             13-0                                   20-0

Bleached or/and dyed and printed

4-o -

5-0 2-5

. Bleached or/and dyed and printed . Bleached or/and dyed and printed

(a) Grey (Superfine or Fine) . (£>) Grey (Medium-A) (i) Grey (Medium-B or Coarse)

19-0 4-0 2-0

I J -0 y° 2-5

! 3 3

I 3 4

(3)

(7) ( 2)

(5) (6) CD

(Paise per square m,etre)

2< 0

30 0 (a) Grey (Superfine or Fine) .

32 0

Mercerised or/and waterproofed, whether cL-Proofed

35 0

or not (including rubberised), but not pitmen.

2O'O

20-0

14 0

17-0

Mercerised or/and a water pioofed, whether rot-proofed

(6) Grey (Medium-A)

or not (including rubberised), but not pni let .

10 0

Mercerised or/and water proofed, whether rot-proofed

(') Grey (Medium-B or Coarse)

3-5

T H E

or not (including rubberised), but not printed

                                                                                                                                                          G
4  (a)  Grey  (Superfine  or  Fine)  .            Mercerised  or/and  water  proofed,  whether  rot-proofed   29-0        37-0       35  0       40  0    A
                                                    or  not (including  rubberised)  and  printed.                                                        Z
                                                                                                                                                          E
   (6)  Grey  (Msdmm-A)                           Mercerised  or/and  water  proofed,  whether  ro'-proofeu   16-5                   2 2- <,     22  5    T
                                                                                                                          19-5                            T
                                                     or not  (including  rubberised)  and  pr nted.                                                       E
   (c)  Grey  (Medium-B  or  Coarse)           .  Mercerised  or/and  water  proofed,  whether  rot-pioofed    5'5         6-0       12  5       12-5

or not (including rubberised) and printed

O F

36 0

'50-0

Processed in any other manner mcludir g s T nV-proofed

(a) Grey (Superfine or Fine)

45 0

45'5

N D

and/or organdie processed but not printed.

26-0

Processed in any other manner including shnnk-proofed

(W Grey (Medium-A)

35-o

35-0

3° 5

and/or organdie processed but not printed.

25-0

Processed m any other mainer including sUrink-proofed

25-0 (c) Grey (M:dium-B or Coarse)

7 0

9*5

and/or organdie processe I but not pr ted.

41.0

Processed m any other manner including shrink proofed

50.0 (o) Grey (Superfine or Fine) .

50.5

55-o

and/or organdie processed and printed.

E X T R A O R D

Processed in any other manner includ.ng shnnk-proofed

28-5

(6) Grey (Medium-A)

33-o

37-3

37-5

and/or organdie processed and printed.

N A R Y

12-0

Processed in any other manner including shnnk-proofed

27-5 (c) Grey (Medium~B or Coarse)

9-5

27-5

and/or organdie processed and printed.

[

5-0

5 -0

2 -5

2-5

P A R T

3 -0

2 -5

Printed . .. . .

Printed

(a) Bleached or/and dyed (Superfine or Fine) (.6) Bleached or/and dyed (Medium-A) . (<:) Bleached or/and dyed (Medium-B or

1 -5

a-5 2-3

I I

Coarse).

—

1 60

" •©

) Mercerised or/and water-proofed, wbethw rot-pioafcl

I (a) Bb*ctudor/tnddy*d(3up"ifiiuof Fiae

lS-0

ao-o n

or not (including rubberised), but not printed

3 (b) Bleached or/and dyid (Medimn-A)

Mercerised or/and water-proofed, whether rot-proofed

" •5

15*5

17-5

or not (including rubberised), but not printed.

( I ) ]

fe) Bleached or/tnd dyed {Medium-B or

io-0

IO-O

3-3

Coarse)

Mercerised or/and wster-proofed, whether rot-proofed or not (including rubberised), bat not printed.

(a) Bleached or/and dyed (Superfine and

23-0

Mercerised or /and water-proofed, whether rot-proofed ai-"

25-0 9

25-0

Fine).

or not (including rubberised) and printed.

(6) Bleached or/and dyed (Medium-A) .

IJ-0

l8-o

Mercerised or/and water-proofed, whether rot-proofed

20-0

ao-o

T H E

or not (including rubberised) and printed.

6 -0

I2'5

Mercerised or/and water-proofed whether rot-proofed

12-5

5'5

G A

Coarse).

or not (including rubberised) and printed.

IO (a) Bleached or/and dyed (Superfine or

2S-0

Processed in any other manner including shrink-proofed

33-0

35"O

31-5

Fine).

and/or organdie processed but not printed.

2 T T T B

(t) Bleached or/and dyed (Medium-A) .

29'0

Processed in any other manner including shrink-proofed

24-3

33'5

3* -5 O F

Jand/or organdie processed but not printed.

N D

7-0

Processed in any other manner including shrink-proofed

23-0

25-0 L(") Bleached or/tnd dyed (Medium-B oi

9-5

Coarse).

and/or organdie processed but not printed.

40-0

Processed in any othr manner including shrink-proofed

33-0

40-0 (a) Bleached or/tnd dyed (Superfine]!⁰*

36-5

Fine).

and/or organdie processed and printed.

27-0

Processed in any other manrwr including shrink-proofed

(6) Bleached or/and dyed (Medium-A) .

31-3

35-o

3 V°

and/or organdie processed and printed.

Z X T R A O A D

13-0

27-3

S'5

27-3

Coarse).

and/or organdie processed and printed.

N A & Y 12

lt-0

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

lfi-0

2O-O

Mercerised or/and water-proofed ^ whether rot-prooftd

(Superfine or Fine)

or not (including rubbarised),

(4) Bkached or/and dyed and printed

Mercerised or/and water-proofed whether rot-proofed

12-S

13-5

17-5

tMediurn-A)

or not (including rubberised).

4 -0

10'0 (f) Bleached or/and dyed if printed Mercerised or/and water-proofed, whether rot-proofed

(Medium-B or Coarse).

or not (including rubberised).

(a) Bleached or/and dyed and printed Proce*sed in any other manner inctudiflg shrink-proofed 2"-0

35'O

31-5

35-°

Super fine or fins

tnd/or organdie processe d.

1 3 6

(3)

(7) ( I)

(5)

C4)

(Paige per square metre)

Processed in any other manner including shrink-proofed

32-5 (b) Bleached or/and dyed and printed

24-5

39-0

32-5

and/or organ die processed,

(Msdium-A)

25-0

Processed in any other "ii n n BT including shrink-proofed 8-o

25-0

10-0

and/or orgmndie processed

(Medium-B or Coarse).

5-0

Printed.

5'O

5-0

5-o

(a) Mercerised or/and water proofed, whether rot-proofed or not (including rubberised) but not printed (Super- fine or fine).

Printed.

2-5

T H B G A Z E T T E

2-5

O F (b) Mercerised or/and water proofed, whether rot-proofed or not (including rubberised) but "ot printed Mediura- A),

2 -5

Printed.

' -5

2-5

N D

A (c) M-rcerised or/and water proofed, whether rot-proofed or not (including rubberised) but not printed (Medium- B or Coarse)

12-0

15-0

Processed in any other manner including shrink-proofed

15-0

13-5 15

and/or organdie processed bat not printed.

(a) Mercerised or/and water proofed, whether rot-proofed or not, (including rubberised) but not printed (Superfine or Fine).

E X T R A O R D

12-0

iS'Oj

15-0

13-S

Processed in any other manner including shrinkjproofcd ^ and/or organdie processed but not printed.

(b) M-rcerised oc/and water proofed, whether rot-proofed or not (including rubberised) but not printed (Medium- A).

N A R Y

Processed in any other manner infin^ing shrink-proofed

1 50

15-0

<-a

and/or organdie processed but not printed.

(c) Mercerised or/and water proofed, whether rot-proofed or not. (including rubberised) bat not primed <"Medium- B or Coarse).

[

17-0

20'O

Processed in any other manner including shrink-proofed

ao-o

it-y

and/or organdi* processed and printed.

P A M

t t (a"! Mercerised or/and water-proofed whether rot-proofed or not (including rubberised) bat not printed (Superfine orgiae).

—

fh) Mercerised or/and water-r)roofed Processed in aay other nianrier tnctudiog shrink-piooied

Vf'S

) .

andWr organdie processed and printed.

(

J whether rot-proofed or not (including rubberised) but not printed (Medium- A),

) ]

'c) Mercerised or/and wKer-proafed

6 -0

Processed in aay other manner including shrink-proofed

17'5 17'5

8"5

and/or organdie processed and printed.

whether rot-proofed or not (including rubberised) but not printed (Medium- B or Coarse),

12-O

Proccssid ;n any other manner including shrink-proofed

15 0 17

15-c-

13-

and/or organdie processed.

T H E (a) Mercerised onand water-proofed, whether rot-prooted or not, (including rubberised) and printed (Superfine, F ir ir M'd'U-n-Al.

Processed in any other manner including shrink-proofed

15 0

4 -0

15-0

6 -0

and/or organdie processed.

G A Z E T T E (b) Mercerised or;and water-proofed, whether rot-proofed, or not,(inc'iiding rubberised^ ind printed (Medium-B or Course)

O F

5*0 iS

Processed in any other manner including shrink-proofed

5 -0

and/or organdie processed and printed.

N D

I (a") Processed in any other mannter in- cluding shrink-proofed and/or organdie processed but not printed (Superfine or Fine.

Processed in any other rainner including shrink-proofed

2-5

2 -5

and/or organdie processed and printed.

(bl Pr3;;ss;d in any other manner including shrink-proofed and/or or^iid.e processed but cot printed (M-dium-A, Medium-B or Coarse).

Processed in any other manner incia ling shrink-

Nil.

E X T R A O R D

proofed and/or organdie processed but not printed.

I ProceiKd in any other manner including s!inak-pr3ofed and/or organdie processed but not printed.

Processed in any other manner including shrink-proofed

NiL

Nil.

NiJ. Nil.

N A R Y

and, ororpandie processed.

Proc;ss"d in any other manner including shrink-proofed and/or organdie processed and printed.

1 3 7

138 THE GAZETTE OF INDIA EXTRAORDINARY [PART H—

Provided further that:—

(a) the rates of duty on grey superfine and fine fabrics produced on power- looms in one or more factories under the same proprietorship in which not more than 300 powerlooms- in all are installed shall be one-hali of the appropriate rates as aforesaid;

(b) in the case of fabrics—

(i) which are classifiable under sulb-item 1(2) (f) of Item No. 19 of th" First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944);

(11) which have not been manufactured in a composite mill; and (ill) on which duty has already been paid, when processed, the rate of duty shall be the same as prescribed under the first proviso for superfine, fine, medium-A, medium-B or coarse category of cotton fabrics as the case may be, if the arithmetical weightage average count of the fabrics is 48s or more, 35s or more but less than 48a* Ma OF more but less than 35s, 17s or more but less than 26s or less than 17B, respectively.

Explanation I:

This notification shall apply also to cotton falbrics 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 28th February, 1966 (both daya Inclusive;), applied in pursuance of rule 174 or other relevant provisions 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 the 28th day of February, 1955 for the manufacture of such fabrics so as to affect a change in the number of powerlooms or the location of the factory or ownership of the powerlooms a" specified in the licence, whether after obtaining the permission of the Textile Commissioner therefor or not.

Bawlanatlon II:

Tor the purposes of this notification:— (1) the following processes will not be treated as processing, namely: —

(a) processing withiJut the aid of power or steam provided that the fabric- ao treated is not subjected to any further process [including any of those mentioned in items (b) to (k) of this clausel 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) in a factory engaged solely in such process. (b) calendering (other than calendering with grooved rollers), (e) flanellete raising, (d) stentering, (e) damping on grey and bleached sorts, (f) back-filling on grey and bleached, (g) singeing, that ia to say, burning away of knots and loose enda In the

fabric,

(h) securing, that is to say, removing yarn-sixe and natural oil found im 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 of ootton 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 •ctlvities;

(3) "Independent processor" means a manufacturer who Is engaged excluaively- |n 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;

SBC 3(0] THE GAZETTE OF INDIA EXTRAORDINARY I3J*

(4) "Handloom fabrics" means cotton fabrics made from cotton yarn other than hand-spun cotton yarn and woven on looms worked by manual labour;

(5) "shrink-proofed fabrics" means cotton fabrics which are ordinarily marketed aa such as which have been subjected for this purpose, to any specif* mechanical process or chemical treatment;

(6) Bleached or/and dyed or/and printed fabrics, if received into a factory Jor being water-proofed (including rubberised), shall be deemed to be, and to have always Ibeen, duty paid.

[No. 88/69.1

G.S.B, 675.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of Section 3 of tb" Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 o* 1957), the Central Government hereby exempts cotton fabrics, falling under sub- Item 1(1) of Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), when processed from grey fabrics on which appropriate duty has been paid, from so much of the duty of excise leviable thereon as ba# already been paid on such grey fabrics.

Pfo. 89/69.J

GSR- 676 In exercise of the powers conferred by sub-rule (1) of rule & of the Central Excise Rules, 1944, the Central Government hereby exempts cottoa fabrics, falling under sub-item 1(1) of Item No. 19 of the First Schedule to tho Central Excises and Salt Act, 1944 (1 of 1944), when processed from grey fabrics on which appropriate duty has been paid, from so much of the duty of excise leviable thereon as has already been paid on such grey fabrics.

[Wo. oo/ee.i

G.S.R. 671.—In exercise of the powers conferred by sub-rule (1) of rule • of the Central Excise Rules, 1944, read with sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1"57 (58 of 1957), and In supersession of the notification of the Government of India In tha Ministry of Finance (Department of Revenue), No. 5/58 dated the 11th January, 1958, the Central Government hereby exempts cotton fabrics and silk fabrics of the description specified in column (3) of the Table hereto annexed and falling under the Items, specified in the correspondinft entry in column (2) of the said Table of the First Schedule to the Central Excises and Salt Act, 1044 (1 of 1944), from so much of the duty of excise leviable thereon under the first mentioned Act as Is In excess of the duty specified and subject to the conditions laid dowm in the corresponding entries in columns (4) and (5) respectively of tho aald Table:—

THE TABLI

Detcription

D"tj

CoodWoB

No.

Item No, of" the First

Schedule to the Central Excise* and Salt Act, 1944 (i of 1944)

( i)

(3)

(4)

Nil.

i. Sub-items I and II oFItcrn No. 19.

Damaged or stib-9tand"rd cotton fabrics which are classified as "Chindies", that is to say, genuine normal cut-pieces of cotton fabrics wliich aw 23 centimetre* or lest in length.

J4O THE GAZETTE OF INDIA EXTRAORDINARY [PART Q—

(3)

C4)

(5)

( I)

Nil.

2. I9.I

Cotton fabrics intended for use In snv textile gnnling, dyeing, bleaching or sizing process.

If the procedure ^et out in Chapter X of the aforesaid rules is followed in respect of such fabrics and the fabrics are. also fully uied in the process of textile printing, dyeing* bleaching or si7ing and cannot be put to further use as ordi- nary cloth.

Cotton drill, long cloth and Nil.

I9.I

Markin cotton fabrics.

If the fabrics are intended for uae in the coaled abrasives industry and the procedure set out in Chapter X of tht aforesaid rules is followed in respect of such fabrics.

Cotton fabrics.

Nil.

191

If intended for use in the manu- facture of cotton absorbent lint and the procedure set outr in Chapter X of the afore- said rules !o followed in respect of such fabnes.

Nil.

Hosiery . . ..

19.I

i ". i l.

Sac. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 141

(4)

(5) CO

Nil.

14. 19-1 Hosier}', thai is to say, knitted fabncs tubular or otherwise, in which single or a set of single or double yarn traverse* continuously throughout the fabrics as a result of passing through all Lhe needles of a circular or flat wtft knitting machine.

Cotton fabrics manufactured

Nil.

15- I9.IW

on powerlooms.

If such fabrics are manufactured in poweilooms and the manu- facturer ha" been allowed to discharge his liability for duty- on unprocessed cotton fabric* leviable on such fabrics by paying the amount fixed under rule 96J of the aforesaid rule*.

I*.

Round mosquito nettings with

warp and weft but with no

reeds and picks.

Duty in excels of the duty leviable on fine, mrdium- A, medium-B, and coarse cotton fabrics if the average count of yarn of the round mosquito nett- ings, determi- ned by calcula- ting the arith- metical average of the counts of grey yarn used as warp and weft in weaving it 35s or more but is less than 4811, 26s or more but is leas than 35s, I7" 01 more but it less than 26s 01 lesi than 17s, respec- tively.

19.1(2)

17.

Unprocessed cotton fabric*

L manufactured on powerlooms-

If manufactured Jn one or more

factories under the Bame pro-

prietorship in which Dot more

than 300 powerlooms In all ate

installed.

(•) Superfine

one-half of the duty leviable thereon under the first men- tioned Act.

142 THE GAZETTE OF INDIA EXTRAORDINARY IPAKT H—

(3)

(4)

(I)

(5) <²)

(b) F i ne . . ..

(d) M e d i u j " -B .

(e) C o tm . . ..

One-half of

the duty

leviable

thereon

under the

first men-

tioned Act.

Two-third"

of the dutv

Leviable

under the

first men-

tioned AcL

Two-thirdi

of the duty

leviable

under the

first men-

tioned Act.

Two-thirdi

of the duty

leviable

under the

first men-

tioned Act.

P r o c e ed cotton fabric*.

13.

19-1(1)

Nil. If manufactured from grej fabrtai

on which duty, if any, leviable

under the first mentioned Act

it already paid.

*".

I9.I("XO

7.2 palte

per square

metre.

Cotton fftbrict generally des-

cribed as Malimo type fabrics

or fibrics in which the warp

•nd wett yarn" are connected

•nd fattened together by ch"in

•titches barred against each

other.

M, I9.I(2)(f)

7.2 palte per

square metro.

Non-woven bonded fabrics con-

taining natural or synthetic

fibres or both held together by

•ynthctic resin type of bind-

ing agents oi by any other

pro ceis.

11.

IJ>.I(i)

Penn of cotton fibtici.

20 palM p"r

kilogram.

21.

Fents of cotton fabric* i

(t) Superflno

(b) Fine . . ..

aa palte per

kilogram.

22 paise pcf

kilogram.

4.4 paiso per

(c) Modlam-A .

(d) medlam-B .

(e) Coarw . . ..

kilogram.

4.4paisepec

kilogram.

4.4 paise per

kilogram.

4.4 pai"e per

kllogram.

(fXO Fents of cotton fabrics

cenerally detcribed at

Sialimo tjp" of fabric* in

SBC. 3(i)] THE GAZETTE OF INDIA EXTRAO2DINAEY 14J

(3)

(5)

(4)

which the warp and weft

71ml are connected and

fastened together by chain

stitches birred against each

other.

r

4.4 palie p"

kilogma.

(ii) Non-wovsa bonded fabrics

containing natural or syn-

thetic fibres or both held

together by synthetic resin

type of binding agenti or

by any other process.

Mil :

Cotton fabrici.

U exported outride India tad mo

doty i* payable thereon w a te

thcKCoad Mentioned AoL

Silk fabrics

34.

Nil.

Explanation :— For the purpose* of this notification, "fenn" mean genuine cut-pieces of eotto*

fabrics (including cut-piecer of dhotii and HICKS but excluding cut-pieces of

towels) of 92 centimetres or more but not exceeding 1.5 metres in length aad

damaged cotton fabrics not exceeding r.j metres In length (exdudiag damaged

towels of 92 ccntimetret and more).

pro. "i/o"i

G.8-R. 678.—In exercise of the powers conferred by sub-rule (1) ot rule •

"1 the Central Excise Rules, 1944, read with sub-section CJ) o* Section 3 of tta

Additional Duties of Excise (Goods of Special Importance) Act, 1B67 (58 of l"fi",

the Central Government hereby rescinds—

(a) the following notifications of the Government of India U tkt l l i s Mv

of Finance (Department of Revenue), namely:—

(1) No. 25/60-Central Excises dated the 1st March, ISM,

(2) No. 48/64-Central Excises dated the 1st March, 1064,

(3) No. 83/04-Central Excises dated the 4th April, 1064,

(4) No. 44/65-Central Excises dated the 28th February, lBOg,

(6) No. 79/65-Central Excises dated the 22nd May, lBffS,

"J) No. 112/65-Central Excises dated the 24th July, IMS,

(7) No. 115/65-Central Excises dated the 24th July, IMS,

$>) the following notifications of the Government of India in the \ltm\it*§

of Finance (Department of Revenue and Insurance), nanaolp':—

t l) No. 159/60-Central Excises dated the 8th October, IBM,

(2) No. 78/68-Central Excises dated the l"th April, 1W",

XS) No. 81/OS-Central Exdsefl dated the 18tb April, 10H.

[Wo. 0&/4M

O.S.R- 879.—In exercise of the powers conferred by sub-rule (1) of rule •

n&t th* Central Excise Rules, 1944 the Central Government hereby rescind*—

(a) the following notifications of the Government of India In the lfhit^p

of Finance (Department of Revenue), namely:—

<1) No. CER-B(28)/36-Central Excises dated the 5tt fanaaiy, JMf,

(2) No. 29/57-Central Excises dated the 4th May, 1BW,

X3) No. 54/57-Central Excises dated the 6th July, IBM,

(4) No. 58/57-Central Excises dated the Oth July, 19SJ7,

(B) No. 47/62-Central ExnlseB dated the 24th April, 1968,

"7) No. 147/as-Central ttdsee dated Mu fik Jnfer, IW2,

144 rBB G A Z BT TE ⁰F INDIA EXTRAORDINARY [PART II—

(8) No, 89/65-Central Excise-; dated the 5th June, 1965, and (9) No. U4/S5-Central Excises dated the 24th July, 1965,

(b) the following notifications of the Government oL India In the Minlstrr of Finance (Department of Revenue and Insurance), namely:—

(1) No. 153/86-Central Excises dated the 1st October, 1968, (2) No- 166/6fl-Cetitral Excises dated the 15th October, 1968, (3) No. 199/67-Central Excises dated the 1st September, 1967, (4) No. 241/67-Central Excises dated the 28th October, 1967, (3) No. 77/68-Central Excises dated the 18th April. 1968, (8) No. 78/68-Central Excises dated the 18th April, 1E68, (7) No. 80/68-Central Excises dated the 18th April, 1968, (8) No. 87/68-Central Excises dated the 30th April, 1968, and (8) No. 89/fl8-Central Excises dated the 30th April, 1968,

LW3/8M

K. NARASINHAN, Jt Seer-

fitec 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 145, 1 46 THE GAZETTE OP INDIA EXTRAORDINARY [PAMT II— 9mc 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 147 148 THE GAZETTE OF INDIA EXTRAORDINARY [PACT D_ SBC. 3(i)] THE GAZETTE OF INDIA EXTRAOEDINAEY 149 150 THE GAZETTE OF INDIA EXTRAORDINARY (PAKT II— flBC 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 151 I 5a THE GAZETTE OF INDIA EXTRAORDINARY [PAUT I I— SEC. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 153 l 54 THE GAZETTE OF INDIA EXTRAORDINARY [PAST II— SEC. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARV !55 156 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— Sic. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 157 I58 THE GAZETTE OF INDIA EXTRAORDINARY [PART It— SEC. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY j5g> !6o THE GAZETTE OF INDIA EXTRAORDINARY [PAKT II— S EC 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY i 6r }f2 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT H~ .'SEC. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 163 164 THE GAZETTE OF INDIA EXTRAORDINARY [PAIT H-^ SEC 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 16 5 £66 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— SEC. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY j£7 168 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 169 I 7o THE GAZETTE OF INDIA EXTRAORDINARY [PART II— SEC. Hi)) THE GAZETTE OF INDIA EXTRAORDINARY 171 172 THE GAZETTE OF INDIA EXTRAORDINARY [PART 11— inc. 3(i)J THE GAZETTE OF INDIA EXTRAORDINARY 173 174 T HE G A Z E T TE ⁰F INDIA EXTRAORDINARY [PART II— SBC. 3(0] THE GAZETTE OF INDIA EXTRAORDINARY 175 176 THE GAZETTE OF INDIA EXTRAORDINARY [PART H— SEC. 3(i)J THE GAZETTE OF INDIA EXTRAORDINARY 177 178 THE GAZETTE OF INDIA EXTRAORDINARY [PART ]I— SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 179 180 ?HE GAZETTE OF INDIA EXTRAORDINARY [PART II— SEC 3(0] THE GAZETTE OF INDIA EXTRAORDINARY 181 182 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— Sac 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 183 184 "THE GAZETTE OF INDIA EXTRAORDINARY [ P UT II— fee. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY i 5 Igg THE GAZ1TO OF INDIA IXTlAOfcDINAR* [PAW H- SBC 3(1)J THE GAZETTE OF INDIA EXTRAO1DINAEY ^7 J 88 THE GAZETTE OF INDIA EXTRAORDINARY [PAUT I I- SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 189 xt)0 THE GAZETTE OF INDIA EXTKAORDINAEY \fkWT H— Sic 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 191 192 THE GAZBTTE OF INDIA EXTRAORDINARY [PA*T II— 9|ra. 3(1)] THE GAZETTI OF INDIA IXTRAORDINARr l p| 104 THB GAZETTE O? INDIA EXTfcAORDINAlY [PAat H— SEC S(i)] THH GAZHTTE OT INDIA 1XT1AOMHNARY 195 196 THE GAZETTE OF INDIA EXTRAORDINARY [PAET II— SEC. S(i)] THE GAZETTE OF INDIA EXTRAORDINARY I97 3Q8 THE GAZETTE OF INDIA EXTEAOJ1DINART [TA*T II— Src S(i)] THE GAZETTE OF INDIA EXTRAORDINARY j99 300 THE GAZETTE QF INDIA EXTRAORDINARY [PA*T II— Sao. 6(1)] 1 HE G A z E H i. OF INDIA EXTRAORDINARY 201 2O2 THE GAZETTE OF INDIA EXTRAORDINARY [PA*T 11— Wo. B(i)] THE GAZETTE OF INDU EXTRAORDINARY 303 404 ™B GAZETTE OF INDIA EXTRAORDINARY [PAIT tt— SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 30 206 THE GAZETTE OF INDIA EXTRAORDINARY Fun U— SEC 3{i)] THE GAZETTE OF INDIA EXTRAORDINARY 207

PRINTED BY THE (3ENEHAL MANAGER, GOVERNMENT* OP INDIA PRESS,

NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS, DELHI, 1989

manufactured on machines, other thnn vertical type automatic shuttle embroidery machines, from so much of the duty as is in excer^ of the duty leviable under the said First Schedule on the base cotton fabrics before It i? subjected to ttw process of embroidery. [No. 65/69,1 G S.R. 053.—In pursuance of rule 96J of the Central Excise Rules, 1944, the Central Government hereby maltcs the following further amendments in th« notification of the Government ct India in the Ministry of Finance (Department of Revenue), No. 41/65-Ccntral Excises, dated the 28tJh February, 19G5, namely: In the said notification— (1) for the existing 'lV~le, the following Table shall be substituted name- ly:— If the duty ia pnid per i quarter year Rs. Where not more than 4 powcrlooms are installed Where more than 4 but not more than 24 powerlooms are installed . Where more than 24 but not more than 49 powerlooms are installed. (2) in the second proviso, for the expressions "Rs. 80" and "Its. 300", the expressions Rs. 160" and "Rs. 600" shall, respectively, be substi- tuted, (3) for Explanation 1, the following Explanation shall be substituted, namely:— Explanation 1.—For thc purpose of computing the period, the period from 1st March, 1969 to 31st May, 1969- (both days inclusive) shall be deemed to be tne llrst quarter, the period from 1st March, 1969 to 2Rth February, 1970 (both days inclusive) shall be deemed to Ibe the first year and any part of a quarter shall be deemed to b« a full quarter." [No. (5(5/69.1 ↩
, 1 lie Ceutr.-d Government hei oby e::em,Tta cotton flvhiiLc (v/bcijitr . (. j'Lifme, fi,u, rrn'CiiL'.n A, medium p or cnai-jp), ktw.vii in r o u rd lit^qLiiL. tic. n, uu v ro ,-ii.j \y l>. but v/ith n" reeds' a >d PILIU, fioin so r> i"h_ nl" Ihe cuty ]].n"i'ii th< r ' or ue-'ei nb-item I VI i (fl of ' t en N'). 19 of \\'(- j-ir,L Srh> ' I]Q [I i,>- .Jtit,-> T" L-.<>. a nl Salt Act, VJii (I of 1914) as II-; in cx<_e:--; of the duty for Lhj l i ne 1 eii^; le\ Lable on superfine, fine, medium A, medium E or coarse J^biics, da tiir- caccrnoy be, G-SR. (!S5.—In pxerrise of the piwerf co lff-ri-^d by sub-rn]o (P of rule B of the Central E^cire Kuloe cl.i s^fed at; "Chin' '' ^", Vi^i, is ti -, \ ,„ anine normal cnt-nipces of cotton fabrics winch are ?,! ev 'iimetK s cr Ic;t '.i "length, from the whole of the duty of execiso levinbie thereon. [No, G<)/fif),] G.SK. G5C—Iu exercise of the powers rnrfcrrfd by sub-r'iL (1) '-'' rule 8 oT the Central Ejfi-e Rules, 1044, the Central G o . f u n . n! h-rc'iv r x n . i . ii cotton fabric*, fcl.iurr under sub-item I of Item No 19 cz liie Fj-^L fi-heddi" to the O n t r al Excise" and Rait Act, 1944 (1 of 1P-1 i> ; ..^ specified below, from the whole of the duty of excise leviable thereon: — (i) Cotton fabrics intended for use ia any W i i le printing, dyeing, bleach- uip or sizing process; (ii) Cotton drill, Ions cloth and Markin coitan fabrics intended for use in ihe coated abra^ive=; industry; ↩
Wxrl'p Rui's, 1O11, the Central Government hereby exempts pro- cesfc'd n y on and ar-fifci* silfe TqVivic.s lalliriR under sub-item (1) of Item No. 22 of tho Pirst Schedule to ihe Central Excises and Salt Act, 1944, (1 ot 1044), from so much of the duty of exci-e leviable thereon as is in excess of 3,5 -pwo p er square metre. Explanation,—-For the purporc of this notification the cxnrcssion "pioccs.sed" means all pro"2↩
? manufactured on circular knitting machines, 7. Unprocessed fabrics, 8. Glass fabrics. [No. &0/69.] G.R.E. CGI—Whereas cotton fabrics and rayon or artificial silk fabrics impreg- n a te i i- c tied with preparation!) of cellulose derivatives or of oiher arLiflcial plastic rr. e ials have been included in Items Nos, 19 pud 22 of the First Schedule to the Cential Excises and Salt Act, 1944, (1 of 1914) respectively, by the Finance Bill, 1969; Now. therefore, In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Ru]es, 1044, the Central Government hereby exempts cotton fabrics and rayon and artificial silk fabrics, impregnated or coated with prepara- tions of <"•' lluloae derivatives or of other artificial elastic materials, from the whole of the duty of excise leviable thereon under Item No. 22B of the said First Schedule. [No. 81/69.] ↩
*? ↩
?, 1944, read with sub-section (3) of Section I! of the Additional Duties of Excise (Goods of Sneclal Importance) Act, l')57 (58 of 1957), the Central Government hei eby males the fo'lnwms amendment in the notification of the Government of India in the Ministry of Finance (Department Of Revenue) No. 116/62 dated the l.Jth June, 19G2 namely, :— In the said notification, for the woids, "processed woollen fabrics", the words, brackets and figures "processed woollen fabrics falling under sub-item (1) of Item No. 21 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted. G.SE. G72—Tn exercise of 1he powers conferred by Section 37 of the Central Excises and Salt Act, 1944 (1 of l'Ul;, th" Central Government hereby makes the lollowlnfj rules further to amend the Cential l>;ci c Hules, 1944, namely: — 1. (1) These rules may be called the Central Excise (Second Amendment) Rules, 1969, (2) They shall coiie Into force on the date of their publication in the official Gazette. 2. In the Cintral JTXci e Rules, 1944, in ru'es 9/5-1 and 96-J, for the e-,rprcsiion "cotTon fabrics" wherever it occurs, the oxpiTs,1 in "cotton fabrics laUiry under sub-item 1(2) of Item No. 19 of the First Schedule to the Act" shall be sub- stituted. [No. 86/09.] G.SR. 1573.—Tn pursuance of rule 96ZI of the Central Exeise Rules, 1944, the Central Government hereby fixes, the rale of duty per moire of embroidery machine per shift at Rs. 19 if such machine is u'a ized for manufacturing em- broidery In the piece. In strips or in motifs from woollen fabrics falling under sub-item (1) of Item No. 21 of the First Schedule to the Central Excises and Salt Act, 1944: ↩
of Collector of Central Excise to be intended for being used in the making of hosiery gar- ments ttnd the procedure eet out in Chapter X of the afore- said ruleo is followed in respect- of such fabrics, Nil. 19.1^ Trimmings end cuttings of cotton fabrics which are nor more than 7.5 centimetres in width. If such trimmings and cutting*- are used in the manufacture of paper fallinp under Item No. 17 of the aforesaid Schedule and the procedure set out in Chapter X of the said rule* is followed in respect of such fabrics. If packed in packets of one-half Indian National Plug. Surgical absorbent lint. Nil. Nil. 19-1 19-1 kilogram or less. Nil. 19-1 Damaged or wbnTandard cotton fabrics which are classified at rags, that is to say, cut-pieces of cotton fabrics which are more than 23 centimetre* but less thun 9a centimetre* in length. Cotton fabrics of not more than Nil. 19.I 15 centimetres in width. Cotton fabrics manufactured on NIL I 9l a handloom. Nil. i t. 19.I] If the fabric* are certified a* Khftdi by an officer duly authorised in this behalf by the Khadi and Village Indus- tries Commission. Jthadi, that is to say, any cloth woven on a handloom in Tndia either wholly from cotton yam or in admixture with silk or woollen yarn, hand spun in India. Nil. Unprocessed cotton hoee pipei and belting woven as such. ↩