The Gazette of India
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 62] NEW DELHI, THURSDAY, APRIL 3, 1969/CHAITRA 13, 1891
Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF FINANCE
(Department of Revenue and Insurance)
NOTIFICATIONS
CENTRAL EXCISES
New Delhi the 3rd April 1969
G.S.R. 920.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendments In the notification of the Government of India in the Ministry of Finance (Department of Revenue & Insurance) No. 22/69-Central Excises, dated the 1st March, 1969, namely:—
In the said notification, in the Schedule,—
(I) for item No. 7, the following item shall be substituted, namely:—
"7(a) Bottled or canned fruit (other than nuts), whether in whole, in pieces or in pulp, preserved by sugar or in syrup, with or without other chemicals or preservatives;
(b) Sauces, ketchup and the like;"; (ii) for item No. 9, the following item shall be substituted, namely:—
272 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—iEc. 3(i)] (iii) the following Explanation shall be inserted at the end, namely: — "Explanation.—The following products shall not be deemed to be prepared or preserved foods falling under this Schedule, namely:—(i) Meat, edible meat offal, fiah, crustaceans or molluscs which have only been chilled, frozen, salted, preserved in brine, dried or smoked;
(ii) Crustaceans, in shell, simply boiled in water; (Iii) Pickles; (lv) Chutneys; (v) Nuts, including cashewnuts and groundnuts, in any form; (vi) Any article of 'Prasad' or 'Praaadam' (like Palani Panchamritam) intended for offering In any place of worship."
[No. 104/69.]
G.S.R. 921.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts prepared or preserved foods, falling under Item No. IB of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), up to a value not exceeding rupees fifty thousand, cleared on or after the first day of April in any financial year by or on behalf of a manufacturer from one or more factories, for home consumption, from the whole of the duty of excise leviable thereon:
Provided that:—
(i) this exemption shall not be applicable to non-vegetarian soups and broths and to any other prepared or preserved food which is not com- prised in items No- 7, 8 "or 9 of the Schedule annexed to the notifica- tion of the Government of India in the Ministry of Finance (Depart- ment of Revenue and Insurance) No 22/69-Central Excises, dated the 1st March, 1969;
(il) where a factory producing prepared or preserved foods is run at different times of any financial year by different manufacturers, the value of such prepared or preserved foods cleared from such factory in any such financial year at nil rate of duty shall not exceed rupees fifty thousand.
[No. 105/69.]
G.SR. 922.—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), on which the whole of the duty of excise Is leviable and which are manufactured from duty paid prepared or pre- served foods (hereinafter referred to as "the Intermediate products"), from so much of the duty of excise leviable thereon as is equivalent to the duty of excise already paid on the intermediate products used therein.
LNo. 106/69.]
D. P. ANAND, Additional Secy.