The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub section (i)
PUBLISHED BY AUTHORITY
No. 29] NEW DELHI, FRIDAY, FEBRUARY 20, 1970/PHALGUNA 1, 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)
NOTIFICATION
CENTRAL EXCISES
New Delhi, the 20th February 1970
G.S.R. 263.—In exercise of the powers conferred by sub-section (2) of sec- tion 3 of the Central Excises and Salt Art, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (De- partment of Revenue and Insurance) No. 201/69-Central Excises, dated the 16th August, 1969, the Central Government hereby fixes for plywood and boards speci- fied in column (2) of the Table below and chargeable with duty ad valorem under Item No. 16B of the First Schedule to the said Act, the tariff value specified in the corresponding entry in column (3) of the said Table:
Provided that—
128 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC 3(1)](ii) the tariff value for decorative plywood of any area and thickness shall be the same as that for commercial plywood of the same area and thickness plus RE. 6 per square metre if the plywood is decorative on one side only or Rs. 12 per square metre if trie plywood is decora- tive on both sides;
(iii) the tariff value for decorative hardboards of any thickness shall be the same as that for plain surface standard hardboards of the same thick- ness plus R=. fl per square metre if the hardboard is decorative on one side only or Rs. 12 per square metre if the hardboard is decora- tive on both sides;
(iv) nothing contained in this notification shall apply to defective plywood and boards and rejects and wastes of plywood and boards including cuttings and trimmings.
THE TABLE
Description
Tariff value in rupees per square metre Serial No.
r
2
3
I Commercial plywood-
fa) in area 5625 square centimetres or 3-20 (where thejthickness is 4 millimetres) less.
(b) in area exceeding 5625 square centi- 4-So (where the thickness is 4 millimetres) metres.
2
4-80
Plywood for tea chests Non-decorative Hardboards—
3
fa) plain surface standard hardboards (b) embossed hardboards (c) oil-tempered hardboards ,
insulation boards made from bagasse, straw,
5-on (wh'jr^ th; thicknesi ii 4 millimetres) 7 • 00 (where the mickness is 4 millimetres) 7-60 (where the thickness is 4 millimetres) 3 • 00 (where the thickness is 4 millimetres) 4
jute waste or jute sticks.
Insulation boards made from wood wool , 1 • 60 (where the thickness is 4 millimetres) 5
Explanation I.-—Commercial plywood shall mean all varieties of plywood other than
(i) decorative plywood; (ii) marine plywood, aircraft plywood and Compreg; and (iii) plywood for tea chests,
Explanation II.—Batten boards and Block boards, including Flush doors, shall be treated as two layers of plywood and each layer of plywood shall be assessed to duty at the, tariff value applicable to commercial plywood or decorative plywood, as the case may be.
Explanation III.—Particle boards, veneered with plywood panels on one or both sides shall be treated as one or two layers of plywood, as the case may be, and each layer of plywood shall be assessed to duty at the tariff value applicable to commercial or decorative plywood, as the case may be.
[No. 14/70-C.E.]
R. B. SINHA, Dy. Secy.