REGISTERED No. D. 221 रजिस्ट्री सं ० डी ० 221
भारत की राजपत्र The Gazette of India
श्रासधारण
EXTRAORDINARY
CENTH SECRETARIATLIB94
भाग II- खण्ड 3 -- उपरण्ड ( i )
PART I- Section 8 -Sub- section
GOVERIMET .
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
५० 86]
नई दिल्ली, मंगलवार , मई 13 , 1969 / वंशाल 23, 1891
No. 86]
NEW DELHI , TUESDAY , MAY 13 , 1969 /VAISAKHA 23 , 1891
इस भाग में भिन्न पृष्ठ संख्या की जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part in order that it may be filed as a separate compilation,
MINISTRY OF FINANCE
(Department of Revenue and Insurance)
NOTIFICATIONS
CENTRAL EXCISES
New Delhi , the 13th May 1969
G.S.R. 1181. 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 31 of the Finance Act , 1969 ( 14 of 1969 ) , and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 37 / 69- Central Excises , dated the lst March, 1969 , 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 mach of the duty of excise and special duty of 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 forin. during the preceding înnial year tonnes by the said manufacturer not exceed 12.500 metric
(345 THE GAZETTE OF INDIA EXTRAORDINARY
346
PART I
TABLE
Rate of Description
S1 . No.
Duty of excise
Special duty of excise
2
3
4
The whole
Rs . 80.00 per metric tonne
I Alumínium in any crude form falling under sub - item (a) of item No. 27 aforesaid .
The whole
Rs . 80.00 per metric tonne
2 Aluminium wire bars , wire rods and castings fall- ing under sub - item (aa) of Item No. 27 aforesaid
3 Aluminium manufactures falling under sub - item (b ) of Item No. 27 aforesaid-
The whole
Rs . 80.00 per metric tonne
(a) aluminium circles having thickness of and above 0.56 millimetre but not above 1.22 millimetres .
Nil
(b) other aluminium manufactures
Rs . 270.00 per metric tonne
Nil
Rs . 150.00 per metric tonne 4 Aluminium foils , pipes and tubes , and ex uded shapes and sections falling under sub - items (bb ) , ( c) and (d) of Item No. 27 aforesaid
2. Nothing contained in this notification shall apply to any manufacturer who avails of the exemption contained in the notification of the Government of India In the Ministry of Finance ( Department of Revenue and Insurance ) No. 142 / 69- Central Excises , dated the 13th May , 1969 .
[ No. 138 / 69 - C.E . F. No. 15 / 14 / 69 - CX . 1. ]
G.S.R. 1182.-In cxercise of the powers conferred by sub - rule ( 1 ) of rule 8 of the Central Excise Rules , 1944 , read with sub - section ( 4 ) of section 31 of the Finance Act , 1969 ( 14 of 1969 ) , the Central Government hereby exempts the excis- able goods specified in column ( 3 ) of the Table hereto annexed and falling under the Items , specified in column ( 2 ) of the said Table , of the First Schedule to the Central Excises and Salt Act , 1944 ( 1 of 1944 ) ( hereinafter called the Central Excises Act ) , from so much of the special duty of excise leviable thereon under sub - section ( 1 ) of section 31 aforesaid as is in excess of the duty specified in the corresponding entries in column (4 ) of the said Table andand subjectsubject toto the condi- tions laid down in the corresponding entries in column ( 5 ) thereof :-
TABLE
Condition S1 . Item No.
Description
Duty as percen-
No. of the
First
Act read with any notification for the
toge of duty le- viable under the Central Excises time being in force
Schedule to the Cen- tral Excises Act
2
4
5
3
13 (1) All varieties of tea (except pa Nil ckage tea) THE GAZETTE OF INDIA EXTRAORDINARY
58c. 3 ( 1 ) ]
347
2
I
4
5
3
26
Motor spirit Nil
28
Nil
Refined Diesel oils and Vaporizing oil
Nil
19
Diesel oil , not otherwise spe- cified
Nil
Vegetable product
13
Nil
6 14D
Synthetic organic dye - stuffs (including pigment dye - stuffs ) and synthetic organic deri- vatives used in any dyeing process
Nil
Cellophane
7 15B
Nil .
816
If the total value of the tyers for motor vehicles cleared by the manu facturer during the financial year 1968-69 for home consumption did not exceed Rs . 4 crores .
Tyres for motor vehicles but only on the first clearances for home consumption during the period commencing on the IstApril , 1969 and ending on the 31st March , 1970 (both days inclusive) upto a total value of Rs . 1.25 crores .
Nil
Printing and writing paper ( in- cluding all unbleached and tinted varieties thereof but not including other coloured varieties ) of a substance not exceeding 75 grammes per quare metre .
If such paper does not contain in its substance any rag in the form of pulp or if it contains any rag , it also contains in its substance not less than 40 per cent of bagasse, jute stalk 'or cereal straw in the form of pulp .
Explanation: The expres-
sion ' rag in the form of pulp' does not in- clude 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.
10 18A
Nil
Cotton twist , yarn and thread all sorts
Nil
11 23A Glass and Glassware other than sheet glass and plate glass
Nil
12 23B
Chinaware and Porcelainware
1328
Nil
Tin Plate and tinned sheets including tin taggers , and cut- ting of such plates , sheets or taggers [PART I- THE GAZETTE OF INDIA EXTRAORDINARY
348
I
2
3
+
Nil
14 32( 1) Vacuum and gas- filled electrics lighting bulbs not exceeding 60 watts , but excluding elec- tric lighting bulbs of the type known commercially "Miniature lamps . " as
[No. 139 / 69 - CE- F . No. 15 /14 / 69 - CX -1 . ]
G.S.R. 1183.- 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 31 of the Finance Act , 1969 ( 14 of 1969 ) , the Central, Government hereby exempts the excis- able goods specified in column ( 2 ) of the Table hereto annexed and falling under Item No. 18 of the First Schedule to the Central Excises and Salt Act, 1944 ( 1 of 1944) , from so much of the special duty of excise leviable thereon under sub- section ( 1 ) of the said section 31 as is in excess of the duty specified in the cor- responding entry in column ( 3 ) or column ( 4 ) , as the case may be , of the sald Table:
TABLE
SI . No.
Duty
Description
In other cases
in the case of manufacturers whose clearances of staple fibre of cellulosic origin and of rayon and synthetic yarn consisting entirely of cellulose derivatives or regenerated cellulose or both , taken together , for home con- sumption during the finan- cial veat 1966-67 did not exceed 36.5 lakh kilograms .
2
4 I
3
(Rs . per kilogram)
1 Yarn spun-
Nil
Nil
(a) wholly out of synthetic staple fibre of cellulosic origin
Nil
Nil
(b) partly out of such staple fibre and partly out of cotton provided that the cotton content of the yarn does not exceed 40 per cent of its weight .
2 Rayon and synthetic yarn consisting entirely of cellulose derivatives or regenerated cel- lulose or both-
2.80
2.40
(i) below 75 deniers
(11) 75 deniers and above but below 100 deniers
1-70
1'75 THE GAZETTE OF INDIA EXTRAORDINARY
Sec . 3 ( 1 ) ]
2
I
349
4
3
( iii) 100 deniers and above but below 120
deniers
(iv) 120 deniers and above but below 150 deniers
1.15 1.15
1.00 0.85
(V) 150 deniers and above but below 350
deniers
(vi) 350 deniers and above
مو٥٠ 0-75
Nil
Nil
[No. 140 / 69 - CE .- F . No. 15 / 14/ 69 - CX - 1.J
G.S.R. 1184. 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 31 of the Finance Act , 1969 ( 14 of 1969 ) ,1969 ) , the Central Government hereby exempts straw- board and millboard falling underun Item No. 17 ( 3 ) of thethe First Schedule to the Central Excises and Salt Act , 1944 ( 1 of 1944 ) , from the whole of the special duty of excise leviable thereon under sub -section ( 1 ) of the said section 31 .
Explanation . For the purposes of this notification ,-
(1) 'millboard ' means any unbleached homogenous board, having a thick- ness exceeding 0:50 millmetres 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 parti- ally cooked unbleached straw or bagasse or grasses or a mixture of these:
Provided that-
( i) the quantity of any other material used shall not exceed one - third in weight of the total weight of the ingredients .
( ii ) such board shall not be specially compressed and shall not have any paper pasted on either surface .
[No. 141 / 69 - C.E.- F . No. 15 / 14 / 69- CX - I . ]
G.S.R. 1185.-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 31 of the Finance Act , 1969 ( 14 of 1969 ) , the Central Government hereby exempis ( 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, 1944 ( 1 of 1944) , ( 2 ) alumi- nium wire bars , wire rods and castings falling under sub - item ( aa) of the said Item No. 27; and ( 3 ) aluminium manufactures falling under sub - item ( b ) of the said Item No. 27 , from so much of the special duty of excise leviable thereon under sub - section ( 1 ) of section 31 aforesaid as is equivalent to the special duty of excise leviable at Rs . 120.00 per metric tonne .
2. Nothing contained in this notification shall apply to any aluminium manu- factures in respect of which the exemption contained in the notification of the GovernmenGovernment of IndiaInd in the Ministry of Finance ( Department of Revenue and Insurance ) No. 140/ 68- Central Excises , dated the 6th July , 1968 , is availed of .
[No. 142 / 69 - CE F. No. 15 / 14 / 69 - CX.I . ]
G.S.R. 1186.- In exercise of the powers conferred by rules 12 and 12A of the Central Excise Rules , 1944 , read with section 31 of the Finance Act , 1969 (14 of 1969 ) , the Central Government hereby directs that where any goods have been subjected to a special duty of excise under the aforesaid section and where on THE GAZETTE OF INDIA EXTRAORDINARY
[PART 11.
350
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. 143 / 69 - C.E . F.No. 15 /14/ 69 - CX.I . ]
G.S.R. 1187.- 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 the section 31 of the Finance Act , 1969 ( 14 of 1969 ) , the Central Government hereby exempts excisable goods referred to in sub - section ( 1 ) of section 31 of the aforesaid Act 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 inter- mediate products specified in the respective notification.
[No. 144 / 69 - CE . F. No. 15 /14 / 69 - CXI ]
G.S.R. 1188.- 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 31 of the Finance Act , 1969 ( 14 of 1969 ) , the Central Governmentment hereby exempts rayon and artificial silk fabrics , falling under sub - items ( 2 ) and ( 3 ) of Item No. 22 of the First Schedule to the Central Excises and Salt Act , 1944 ( 1 of 1944 ) which have been manufactured from the base fabrics , on which no special duty of excise has been paid , from so much of the special duty of excise leviable thereon under sub- section ( 1 ) of section 31 aforesald as is in excess of the special duty of excise for the time being leviable on the base fabrics contained in such rayon or artificial silk fabrics falling under sub - items ( 2 ) and ( 3 ) aforesaid;
Provided that where the specialspecial duty of excise has already been paid on the base fabrics , the fabrics falling under the aforesaid sub - items ( 2) and ( 3 ) shall be exempt from the whole of special duty of excise leviable thereon .
[No. 145/ 69 -CE . F. No. 15 /14 / 69 - CXI . )
G.S.R. 1189.- 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 31 of the Finance Act , 1969 ( 14 of 1969 ) , 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 ) from the whole of special duty of excise leviable thereon under sub - section ( 1 ) of section 31 aforesald .
[No. 146 / 69 - CE . F. No. 15 /14 / 69 - CXI. ]
G.S.R. 1190.-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 31 of the Finance Act , 1969 ( 14 of 1969 ) , 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 ) which have been manufactured from the base fabrics on which no special duty of excise has been paid , from so much of the special duty of excise leviable thereon under sub - section ( 1 ) of section 31 aforesaid as is in excess of the special duty of excise for the time being leviable on the base fabrics contained in such woollen fabrics falling under sub- Item (2) aforesaid .
THE GAZETTE OF INDIA EXTRAORDINARY
SEC . 3 ( 1 ) ]
35г
Provided that where the special duty of excise has already been paid on the base fabrics , fabrics falling under the aforesaid sub- item ( 2 ) shall be exempt from the whole of special duty of excise leviable thereon .
[ No. 147 / 69 - CE . F. No. 15/14 /69 - CXI.J
K. NARASIMHAN , Jt . Secy .
PRINTED BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1969