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REGISTERED No. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub section (i)

PUBLISHED BY AUTHORITY

No. 43] NEW DELHI, SUNDAY, MARCH 1, 1970/PHALGUNA 10,1891

Separate paying 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 1st March 1970

GSR. 337.—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 the Addi- tional 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. 18/69-Central Excises, dated the 1st March, 1969, the Central Government hereby exempts sugar falling under sub-item (1) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955), from so much of the duty of excise and the additional duty of excise leviable thereon as is in excess of the duty and the additional duty calculated at twenty per cent and five per cent, respectively, on the basis of the price determin- ed by the Central Government, from time to time, under sub-section (3C) of sec- tion 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 addi- tional duty on the basis of such price.

[No. 15/701.]

(201)

GSR. 338.—In pursuance of rule 92-B 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 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 each of them in column (4) thereof shall be substituted.

THE TABLE

Notification No.anddatc

For

Subs- titute SI. No.

i

2

3

4

I No. 57/67-Ceatral Excises, dated the 15th April, 1967

"59O"

"780"

"1160"

"1520"

"730" "970" "1470" "1950"

2

•'xogo" N:>. 58/67-Ceatral Excises, dated the 15th April, 1967

"880" "1180" -"1720" "2280"

"1470" "2190" "2920"

[No. 16/70-1 G.S-R. 339—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 Govern- ment of India in the Ministry of Finance (Department of Revenue and Insurance) No. 22/69-Central Excises, dated the 1st March, 1969, the Central Government here- by 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), 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 cfi'al;

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- (a) Bottled or canned fruits (other than nuts) specified under part V of the Second Schedule to the Fruit Products Order, 1955 issued by the Central Government under section 3 of the Essential Commodities Act, 1955 (10 of 1955);

(b) Sauces, ketchup and the like;

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

ft. Fruit syrups, squashes, cordials, fruit juice, mango nectar, fruit juice concentrate, fruit pulp conncentrate, vegetable juice, ginger- cocktail, ginger beer, ginger ale, synthetic syrups and sharbats, and ready-to-serve beverages (but excluding aerated waters);

10. Corn flakes, wheat flakes, pearl barley, oats and beans;

11. Dehydrated peas packed in cans or foil packets;

12. MUk powder but excluding such powder specially prepared for feeding of Infants;

13. Condensed milk, whether sweetened or not;

14. Preparations with a basis of flour, of starch, of malt extract, or of malted barley, and milk foods, which, by simply mixing with, or boiling in, milk or water, can be used for making beverages, invalid foods and gruels, whether or not containing cocoa, but excluding baby foods, that is to say, foods specially prepared for feeding of infants;

15. Table jellies or jelly crystals; custard powders; ice cream powders-

Explanation.—The following products shall not be deemed to be prepared or pre- served foods falling under this Schedule, namely:—

(i) Meat, edible meat offal, flsh, crustaceans or molluscs which have only been chilled, frozen, salted, preserved in brine, dried or smoked;

(ii) Crustaceans, in shell, simply boiled in water;

(Hi) Pickles;

(v) Nuts, including cashewnuts and groundnuts, in any form;

t(vi) Any article of 'Prasad' or 'Prasadam' (like Palani Panchamrltam) Intended for offering in any place of worship.

[No. 17/70.1

G.S.R. 340—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 the Central Government hereby exempts aerated waters, falling under Item No. ID 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 that the aforesaid exemption shall not apply to any aerated waters—

',(!) which are sold under a brand name, that is to say, a name or a registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), and

(ii) in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.

[No. 18/70.]

G.S.R. 341. 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 Govern- ment of India in the Ministry of Finance (Department of Revenue) No. 100/61- Central Excises, dated the 20th April, 1961, the Central Government hereby exempts roffee of the varieties commonly known as Robusta, Liberia, Excelsia or R'obusta hybrid, falling under sub-item (1) of item No- 2 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 fifty-five rupees per quintal.

[No. 19/70.]

GSR. 342—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 24/65-Central Excises dated the 28th February, 1965, namely: —

In the Table annexed to the said notification, the entries against serial number 2 relating to item No. 4 11(2) shall be omitted.

[No. 20/70.J

G.S.R. 343.—In exercise of the powers conferred by sub-rule (1) of rule 8 of U"e Central Excise Rules, 1944, the Central Governmei t hereby exempts cigarettes fall- ing under item No. 4 11(2) of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (1) of the Table hereto annexed from so much of the duty of excise leviable thereon as is in excess of the duty mention- ed in the corresponding entry in column (2) thereof;

THE TABLE

Description

Duty

CO

(a)

Cigarettes of which the value per iooo—

(i¹) exceeds Rs. 25-00

One hundred and twenty-five per cent ad

valorem

("'*) exceeds Rs. 9^56 but does not exceca Rs. Eighty per cent, ad valorem.

25-00

Mi) do;s not e ceed Rs. 9- 50.

Forty-two and a half per cent, ad valorem

LNo. 21/70.J

G.S.R. 344.—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 the Addi- tional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and in supersession of the notification oi the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 105/67-Central Excises, dated the 26th May, 1907, the Central Government hereby exempts cigarettes, falling under Item No. 4 11(2) of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (1) of the Table hereto annexed, from so- much of the additional duty of excise leviable thereon under the first-mentioned Act, as is in excess of the duty specified in the corresponding entry in column (2> of the said Table

TABLE

Duty

Description

( 2)

CO

Cigarettes of which the value—

24 per cent, ad valorem.

15 per cent, ad valorem.

5 per cent ad valorem.

[No. 22/70.7

GSR. 345 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 Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 02/66-Central Excises dated the 6th June, 1966, for the figures "205,25" and "50.75", thp figures "225.25" and "70-75"' shall, respectively, be substituted.

[No. 23/70-1

G-S.R. 346-—In exercise of the powers conferred by sub-rule (1) of rule 8 of tho Central Excise Rules 1044, the Central Government hereby exempts pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers; falling under Item No. 14 of the FirsT Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and manufactured In a factory in which none of the aforesaid products is manufactured with the aid of power, from the whole of the duty of excise leviable thereon-

[No. 24/70.1

GSR. 347-—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts mixed fertilisers, falling under Item No. 14HH of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), manufactured with the aid of power from two or more fertilisers on all of which the appropriate 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), has already been paid, from the whole of the duty of excise leviable thereon.

Explanation-—For the purposes of this notification, the term "mixed fertilisers" means mixtures of fertilisers containing more than one nutrient (nitrogen, phos- phate or potash) and does not include single nutrient fertilisers like super phos- phate manufactured from rock phosphate.

[No. 25/70.1

G.S-R. 348.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise R'ules, 1944 the Central Government hereby directs-that in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 59/64-Central Excises, dated the 1st March, 1964, for the words "'except poly-urethane foam and rigid plastic laminated boards and sheets", the words, figures and brackets "except (i) poly-urethane foam, (ii) rigid plastic boards and sheets whether laminated or not and (iii) flexible polyvlnyl chloride sheets not containing any textile material" shall be substituted.

[No. 26/70-1

G-S.R. 349 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts flexible polyvinyl chloride sheets not containing any textile material, fallinng under sub- Item (2) of Item No. 15A 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 25 per cent, ad valorem.

[No. 27/70-1

G.S.'R. 350 In exercise of the powers conferred by sub-rule (1) of rule 8 of trie 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. 155/fl9-Central EtxcJ^es dated the 1th June, L96B", the Central Government hereby exempts Poly-urethane loam and rigid plastic boards and sheets, whether laminated or not and falling under sub-item (2) of Item No- 15A of the First Schedule to the Central Excises and Salt Act, 1944 (l of 1944) from so much of the duty of excise leviable thereon as is in excess of twenty per cent. ad valorem.

Provided thai if any plastic materials, cellophane, paper or cotton fabrics on which the appropriate amount of duty of excise or the additional duty under section 2A of the Indian Tariff Act, 1934 (32 of 1934) as the case may be, has already been paid, are used in the manufacture of poly-urethane foam or rigid plastic boards or sheets, the amount of duty of excise of the additional duty so paid shall also be adjusted towards the duty payable on the poly-urethane foam or rigid plastic boards or sheets as the case may be.

[No. 28/70.]

GS-R. 351 In exercise of the powers conferred by sub-rule (1) of rule 8- of the Central Excise Rules, 1944, the Central Government hereby exrneptff. synthetic rubber latex including pre-vulcanised synthetic rubber latex falling under Item No. 16AA of the First Schedule to the Central Ex- cises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as Is in excesB of the duty calculated on the basis of the weight of the total solids content thereof.

[No. 29/70.J

G S R. 352—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 Finance (Department of Revenue and Insur- ance) No. 127/60-CentraI Excises, dated the 13th August, 1966, the Central Govern- ment hereby exempts broadcast television receiver sets, falling under Item No. 33A. of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944), from so much of the duty of excise leviable thereon as is in excess of 15 per cent, ad' valorem.

[No. 30/70.T

GSR. 353.—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 int the notification of the Government of India In the Ministry of Finance (Department, of Revenue and Insurance) No. 207/87-Central Excises, dated the 16th September, 1967, for the brackets and words "(other than radiograms and radios with extra space In cabinet for fitting in record players or record changers)", the brackets, words and figures "[other than (i) radiograms (ii) radios with extra space to cabinet for fitting in record players or record changers and (iii) broadcast televi- sion receiver sets]" shall be substituted.

[No. 31/70J

G S R. 354-—In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amend- ment in the notification of the Government oi India in the Ministry of Finance* (Department of Revenue) No. 197/62-Central Excises, dated the 17th November, 1962, namely: —

2. In the Table annexed to the said notification,—

(1) in column 2, against serial No. 1,—

(i) for the entry relating to confectionery and chocolates, the following:, entry shall be substituted, namely:—

"Confectionery, cocoa powder and chocolates in or in relation to the manufacture of which any process is ordinarily carried on with' the aid of power.";

(ii) for the entry relating to steel furniture, the following entry shall be- substituted, namely: —

"Steel furniture made partly or wholly of steel in or in relation to the manufacture of which any process Is ordinarily carried on with' the aid of power, whether in assembled or unassembled condi- tion, and parts of such steel furniture (but excluding slotted¹ angles and channels made of steel).";

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

"Food products, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.

Aerated waters, whether or not flavoured or sweetened and whether or not containing vegetable or fruit juice or fruit pulp.

Synthetic rubber and synthetic rubber latex.

Office machines and apparatus.

Sparking plugs.

Safety razor blades made of stainless steel.

Metal containers ordinarily intended for packaging of goods for sale.

Slotted angles and channels made of steel.

Safes, strong-boxes, strongroom linings and strong-room doors (whether or not with door frames) and cash and deed boxes and the like, of base metal.";

(2) for the entries in columns 2 and 4, against serial No. 9, the following entries shall, respectively, be substituted, namely: —

2

4

'Package tea, other than "instant tea", packed in any kind of

container containirg—

(a) not more than 25 grams net of tea . . Forty paise per kilogram,

(b) more than 25 grams but not more than 20 kilograms net One rupee per kilogram." of tea.

[No. 32/70.]

G.S-K. 355.—In exercise of the powers conferred by Section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944,, namely: —

1- (1) These rules may be called the Central Excise (Sixth Amendment) Rules, 1970.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excise Rules, 1944, in rule 13, for the words "tea all varieties except package tea made from duty-paid loose tea", the words, figures and brackets "tea, all varieties except package tea falling under sub-item (2} of item N.o 3 of the First Schedule to the Act made from duty-paid loose tea" shall be substituted.

[No. 33/70.1

G S R. 356—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 Finance (Department of Revenue and Insur- ance), No. 17/68-Central Excises dated the 10th February, 1988, the Central Government hereby exempts instant tea falling under sub-item (3) of Item No. 3 of the First Schedule to the Central Excises and Salt Act, 1944 from the whole oj the duty of excise leviable thereon if such instant tea is exported.

[No. 34/70.]

G-S.R. 357.—In exercise of the powers conferred by Sub-rule (1) of rule 8 of the Centra] Excise Rules, 1944, the Central Government hereby exempts pack- age tea falling under sub-item (2) of Item No. 3 of the First Schedule t0 the Central Excise?, and Salt Act, 1944 (1 of 1944) as Is packed In any kind of con- tainer containing not more than 25 grams net of tea, from so much of the duty leviable thereon as is in excess of forty paise per kilogram plus the duty for the time being leviable under sub-item (1) of the aforesaid Item, if not already paid.

[No. 35/70.]¹

G S R. 358.—In exercise of the powers conferred by sub-rule (1) cf rule* 8 of the Central Excise Rules, 1944 and in supersession of the notification of the Gov- ernment of India in the Ministry of Finance (Department of Revenue), No. 8/61- Central Excises dated the 1st March, 1961, the Central Government hereby exempts package tea falling under sub-item (2) of Item No. 3 of the First Schedule to Central Excises and Salt Act, 1944 (1 of 1944) as is packed in any kind of con- tainer containing more than 25 grams but not more than 20 kilograms net of tea, from so much of the duty leviable thereon as is in excess of one rupee per kilo- gram plus the duty for the time being leviable under sub-item (1) of the aforesaid Item, if not already paid.

[No. 36/70.]

O.S.R. 359-—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 Finance (Department of Revenue) No. 9/61- Central Excises dated the 1st March, 1961, the Central Government hereby exempts package tea falling under sub-item (2) of Item No. 3 of the First Schedule t0 the Central Excises and Salt Act, 1944 (1 of 1944) as is packed in any kind of con- tainer containing more than 20 kilograms net of tea, from so much of the duty leviable thereon as is in excess of the duty for the time being lavlable under sub-item (1) of the aforesaid Item.

[No. 37/70.]

G.S.R. 360—In exercise of the powers conferred by sub-item (1) of item No. 3 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944} and rule 96F of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue and In3urace), No. 23/62- Central Excises, dated the 24th April, 1962, namely: —

In the said notification—•

(i) for the words "the Central Govrenment hereby fixes the following rates of duty on tea, all varieties except package tea", the wordu, brackets and figures "the Central Government hereby fixes the following rates of duty on tea, falling under sub-Item (1) of Item No. 3 of the aforesaid First Schedule" shall be substituted;

(11) in the T a b l e-

fa) for the words "naya paise", the word "rupees" shall be substituted;

(b) for the figures in the third column "25-0", "40.0", "60.0", "55-00" and "65.0", the figures "0.25", "0.50", "1.50", "LOO" and "1.15" shall, respectively, be substituted.

[No. 38/70.]

G.S.R. 361—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the follow- ing further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/64-Central Excises dated the 1st March, 1964, as subsequently amended, namely: —

In the said notification, in the TABLEj in column (2), for the entries "18 paise per kilogram" and "28 paise per kilogram" the entries "14 paise per kilogram" and "22 paise per kilogram" shall, respectively, be substituted.

[No. 39/70.]

GSR. 362.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the follow- ing further amendment in the notification of the Government of India in the

-M^istry of Finance (Department of Revenue and Insurance) No. 55/69-Central .Excises dated the 1st March, 1969 namely: —

In the said notification, in the Table, for sub-item (ii) of S. No. 1 and the entries relating thereto, the following shall be substituted, namely: —

( 2)

(3)

" ( i i) of n o n - c c l l u l o 3 ic o r i g i n:

( a) a c r y l ic fibre . . ."

.

4 ' 5O

( b) p o l y 3 e t cr fibre of n ot m o re t h an 2 d e n i e rs . . ..

25 • 00

( c) o t h e r; . ..

21 - o o"

[No. 40/70.1

G.S-R. 363.—In exercise of the powers conferred by sub-rule (1) of ruje 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue and Insurance) No. 72/69-Central Excises, dated the 1st March, 1969, namely: —

In the said notification, after the word "lappet", the words "butta fabrics, round mesh mosquito netting," shall be Inserted.

[No. 41/70.]

G.8.R. 364—In pursuance of rule 96J of the Central Excise Rules. 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India In the Ministry of Finance (Department of Revenue and Insurance) No. 41/65-Central Excises dated the 28th February, 4905, namely: —

In the said notification—

(1) the first proviso shall be omitted; (2) In the second proviso, for the words "provided further that" the words

"provided that" shall be substituted;

(3). in the third proviso, for the words "provided also that" the words "pro- vided further that" shall be substituted.

[No. 42/70-1

G.S-R. 365.—In exert-ise 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 the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue and Insurance) No. 91/69-Central Excises dated the 1st March, 1969. namely:—

In the Table annexed "to the said notification SI- No. 16 and the entries relating thereto shall be omitted,

[No. 43/70.]

G.S.R. 366.—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- 75/69-Central Excises dated the 1st March, 1969, the Central Government hereby exempts processed rayon and artificial silk fabrics falling under sub-item (1) of item No. 22 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (%) of the Table hereto annexed from so much of the duty of excise leviable thereon as is in excess of the duty specified in the corresponding entry in column (3) of the said Table,

THE TABLE

Description

Duty s. No

( i)

( 2)

(3)

Rayon or artificial silk fabrics—

not exceeding Rs. 2-50 per square metre in value .

(a)

Two per cent, ad valorem.

(b)

Three and a half per cent, exceeding Rs, 2 • 50 per square metre but not exceeding Rs. 3-50 per square metre in value.

ad valorem.

CO

Five per cent, ad valorem.

exceeding Rs, 3 • 50 per square meter but not exceeding Rs. 5-00 per square metre in value.

exceeding Rs. 5• 00 per square metre in value

Six and a half per cent, ad (d)

valorem.

Explanation.—For the purpose of this notification, the expression "processed"" means all processes which are ordinarily carried on with the aid of power or steams other than the process of calendering with plain rollers.

[No. 44/70.>

G S R. 367-—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 ol tbe- Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Centrtfl Government' hereby exempts processed rayon and artificial silk fabrics falling under sub-item (1) of Item No. 22 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 additional duty of excise leviable thereon under the first mentioned Act as Is in excess of the duty specified lr" the corresponding entry of column (3) of the said Table.

THE TABLE

Duty Description

s. No.

(3) ( 1)

(a)

Rayon or artificial silk fabrics—

0-6 per cent, ad valorem. One and a half per cent, ad va- (a) (b)

lorem.

not exceeding R9. 2- 50 per square metre in value . exceeding Ki. 2-50 per square metre but not exceeding Rs. 3 • 50 per square metre in value.

Two per cent, ad valorem.

CO exceeding Rs. 3 • 50 per square metre but not exceeding Rs. 5-oo per square metre in value. exceeding Rs. 5-00 per square metre in value . . 2-2 per cent, ad valorem.

(d)

Explanation.—For the purpose of this notification, the expression "processed" means all processes which are ordinarily carried on with the aid of power or steam other than the process of calendering with plain rollers.

[No. 4B/70.)

Gi6.ll- 368—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts aluminium of the description specified in column (3) of the Table hereto annexed* end falling under the suib-items specified in the corresponding entry in column (2) of the said Table, of Item No. 27 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 the duty specified and subject to the conditions laid' down in the corresponding entries in columns (4) and (5) respectively of the- said Table.

THE TABLE

Description

Duty

Conditions Sub-item No.

Ser- ial No.

(2)

(I)

(3)

(5)

(4)

I

Nil

(b) and CO.

Plates, sheets, circles, st- rips and foils in any form or size.

If produced in ordnance factories belonging to- the Central Govern- ment and intended for consumption by the or- dnance factories or for' supply to the Central' Government Depart- ments.

2

Nil

(•)•

If manufactured from any of the following mater- ials or a combination thereof namely:—

(1) old aluminium scrap;r

or

Aluminium in any crude form (including ingots, bars, blocks, slabs, bil lets, shots and pellets), wire bars, wire rods and castings.

(2) (a) scrap obtained from¹ virgin metal; or

(b) virgin aluminium- in any crude form; or

(c) a combination of materials mentioned at (a) and (b) above, on which the prescri- bed amount of duty of excise or the additional' duty leviable under sec- tion 2A of the Indian Tariff Act, 1934 (32 of 1934) as the case may- be, has already been paid.

Nil

. (a)

3

Aluminium recovered from dross or skim- mings of aluminium.

Nil

;. (b)

A

Circles having thickness of and above o • 56 mil- limetres but not above 1-22 millimetres.

(l) If in the manufacture of circles, aluminivm in any crude form made from any of the follow- ing materials, or com- bination thereof, are used, namely:—*• r

(a) old aluminium scrap j

or

( 2)

CD

(3)

C-f)

(5)

(b) (i) scrap obtained from

virgin metal; or

("i) oirgin aluminium in any crude f o r m; or

(Hi) a combination of materials mentioned at (i) and (it) above on which the prescri- bed amount of duty of excise or the additional duty leviable under sec- tion 2A of t he Indian Tariff Act, 1934 (32 of 1934) as the case may be, has already been paid,

(2) T he aluminium circle- are manufactured by producers who do n ot produce virgin alumi- nium from bauxite or from alumina or from both, whether in t he some factory or in a n- other factory in India.

5

Aluminium articles.

CbMci, (d) and Ce).

Appropriate amount of duty chargeable less eight hundred and fifty rupees per metric tonne.

(1) If in the manufacture of aluminium articled aluminium in any crude form made from any of the following materials or combination thereof, are used, namely:—

(a) old aluminium scrap;

or

(b) (0 scrap obtained

from virgin m e t a l; or

(it) virgin aluminium in any crude form; or

(in) a combination of materials mentioned at (t) and (a) above on which the prescribed amount of duty of excise Or the additional, duty leviable under sec- tion 2A of the Indian Tariff Act, 1934 (32 of 1934) as the case may be, has already been paid.

(2) The aluminium arti- cles are manufactured by producers who do not produce virgin alu- minium from bauxite or from alumina or from both, whether in the same factory or in an- other factory in India

( 2)

(4)

(3)

( I)

(5)

6

Aluminium sheets

Six per cent, ad valo- If used in the electrolysis- (b)

rem.

process.

Ten per cent ad valo-

7

If used solely in sprinkler equipment for agricul-

rem.

Aluminium pipes having outside diameter of

(d) and (")

(0 5-o8 centimetres, 7-62 centimtres, 10-16 centimetres and wall thickness of 50 milli- metres,

("0 12-70 centimetres and wall thickness of 52 millimetres,

(""; 15 '24 centimetres/ and wall thickness of 58 millimetres,

tural irrigation purposes and the manufacturer ot such aluminium (pipes, produces a [certificate from the District Agri- cultural Officer or any- other officer [authorised by the State Govern- ment to the effect that the pipes are UBed solely for the aforesaid agricul- tural purposes.

Circles having thickness

8 (b)

Seventeen and a half per cent, ad valorem

of and above 0-56 mil- limetres but not above 1 -22 millimetres.

LNo. 46/70.7-

G.S.R. 369.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 24/65- Central Excises dated the 28th February, 1965, namely:—

In the Table annexed to the said notification, S. No. 11 and the entries relating thereto shall be omitted-

[No. 47/70.]

G.SR. 370—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules. 1944, the Central Government hereby exempts tin plates and tinned sheets including cuttings thereof and falling under Item No. 28- of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) from. BO much of the duty of excise leviable thereon as is equivalent to the duty of excise or the additional duty under section 2A of the Indian Tariff Act, 1934 C32 of 1934) as the case may toe, already paid on uncoated plates or sheets or strips.

[No. 48/70.]

GSR. 371.—In exercise of the powers conferred by sub-rule (1) qf rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts domestic refrigerators of a capacity not exceeding 165 litres and falling under suib-item (i) of Item No. 29A of the First Schedule to the Central Excises and Salt Act, l',944 (1 of 1944) from so much of the duty of excise leviable thereon as is in excess of thirty per cent, ad valorem,

[No. 49/70.]

G.S.R. 372.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules 1944, the Central Government hereby exempts parts of refrigerating and air-conditioning appliances and machinery falling under sub-item (3) of Item No. 29A of the First Schedule to the Central Excises anc? Salt Act, 19.44 (1 of 1944) from so much of the duty of excise leviable thereof

.as Is In excess of forty per cent, ad valorem, subject to the following condiflons. namely:—

(a) The Collector of Central Excise is satisfied that the aforesaid parts are required for use in refrigerating or air-conditioning appliance or machinery which is already installed or to be installed In—

(i) any hospital run by the Central Government, a State Government, a local authority or a public charitable institution or

fii) any factory;

(b) The head of the aforesaid hospital or the chief executive of the factory for which the parts of refrigerating or air-conditioning appliances or machinery are required gives a written undertaking to the Collector of Central Excise that he will satisfy the proper officer of the Central Excise-

CD within one month of the date of clearance of the parts (by the manufacturer, after payment of duty or such extended period as the Collector of Central Excise may allow, in the case of parts required for the refrigerating or air-conditioning appliances or machinery already installed in such hospital or factory, as the case may be, and

(ii) within one year of the date of clearance, of the parts by the manufacturer after payment of duty, or such extended period as the Collector may allow, in the case of parts required for the refrigerating or air-conditioning appliances or machinery to be installed in such hospital or factory, as the case may be,

-that the parts are actually used in the refrigerating or air-conditioning appliances •or machinery installed or to be Installed, as the case may be, in such hospital or factory and in default to pay the part of the duty which is exempt under this noti- fication; and

(c) The Drocedure specified in Chapter X of the Central Excise Rules, 1944. is followed.

Explanation.—For the purpose of this notification, "factory" means any premises including the precincts thereof where any goods are manufactured or are stored but does not include any premises which are used for office purposes,

[No. 50/70.]

G SB. 373,—In exercise of the powers conferred by sub-rule (1) of rule 8 •Of the Central Excise Rules. 1944, the Central Government hereby exempts office machines and apparatus [falling under Item No. 33D of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)1 other than those specified in the Schedule hereto annexed, from the whole of the duty of excise leviable thereon.

THE SCHEDULE

1. Typewriters including those incorporating calculating devices. 2. Cheque writing machines. 3. Teleprinters. 4. Calculating machines. 5. Accounting machines. 6. Cash registering machines (whether known as cash register or by any other name).

7. Postage-franking machines. 8. Automatic vending machines including ticket issuing machines. 9. Totalisers.

10. Statistical machines including sorting and tabulating machines. 11. Punching machines. 12. Checking machines. 13. Reproducing machines. 14. Interpreting machines. 15. Hectograph or stencil duplicating machines.

16. Addressing machines. 17. Coin sorting machines. 18. Coin counting and wrapping machines, 19. Perforating and stapling machines. 20. Letter folding machines. 21. Letter opening machines and letter closing or sealing machines. 22. Stamp cancelling machines. 23. Machines for delivering wrapping paper or gummed tape. 24. Machines for moistening gummed paper or stamps. 25. Paper shredders of a kind used for destroying confidential waste. 26. Dictating machines. 27. Intercom devices. 28. Photo copying machines. 29. Time recording ai)d attendance machines. 30. Computers (including Central processing unite and peripheral devices) and other data processing machines.

[No. 51/70.]

G.S-K. 374.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the •Central Excise Rules, 1944, the Central Government hereby exempts parts of steel lumituie falling under Item No. 40 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), other than those which have been given a special shape or design so as to make them clearly identifiable as essential components of steel furniture and from which, in conjunction with other parts, an article of steel furni- lure can be assembled with or without bolts and nuts, from the whole of the duty of excise leviable thereon.

[No. 52/70-]

G-S.R. 375.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts face powder -cases and spectacle cases falling under Item No. 46 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,

[No. 53/70.]

G-S.R. 376—In exercise of the powers conferred by sub-rule (1) of rule 56A of the Central Excise Rules. 1944, the Central Government hereby makes the following further amendments in the Notification of the Government of India in the Ministry "of Finnance (Department of Revenue) No. 223/62-Central Excises, dated the 29th December, 1962, namely: —

In the eald notification—

(i) after item No. 10, the following item shall be inserted, namely: —

"10A Rayon or artificial silk fabrics falling under sub-item (1) of Item No. 22 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)."

(ii) for item No. 31, the following item shall be substituted, namely: —

"31 Steel furniture and parts of such furniture."

[No. 54/70.]

G S.R. 377,—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), namely: —

(1) No, 188/61-Central Excises dated the 23rd December, 1961. (2) No. 91/67-Central Excises dated the 26th May, 1967. (3) No- 119/B7-Central Excises dated the 14th June, 1967.

(4) No. 120/67-Central Excises dated the 14th June, 1967. (5) No. 199/67-Central Excises dated the 24th July, 1967. (6) No. 240/67-Central Excises dated the 28th October, 1967. (7) No. 139/68-Central Excises dated the 6th July, 1968. (8) No. 140/68-Central Excises dated the 6th July, 1938. (9) No. 148/68-Central Excises dated the 18th July, 1968.

(10) No. 194/68-Central Excises dated the 23rd November, 1968. (11) No. 68/89-Central Excises dated the 1st March, 1969 (12) No. 81/69-Central Excises dated the 1st March, 1969 (13) No. 138/69-Central Excises dated the 13th May, 1969. (14) No. 142/69-Central Excises dated the 13th May, 1969.

[No- 55/70.J

G.SR. 378-—In exercise of the powers conferred by sub-rule (1) of rule 8 of the- Central Excise Rules, 1044, read with sub-section (4) of section 31 of the Finance Act, 1969 (14 of 1969), the Central Government hereby exempts all excisable goods mentioned in sub-section (1) of section 31 of the said Act from so much of the special duty of excise leviable thereon under that sub-section read with any noti- fication issued under sub-section (4) of that section, as relates to the period com- mencing on the 1st March, 1970, and ending with the 31st March, 1970.

[No. 56/70.1

G.S-R. 379—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 33 of the .finance Bill. 1970, which clause has, by virtue of a declaration made under the Provisional Col- lection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts the excisable poods 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-clause (1) of clause 33 aforesaid as is in excess of the duty speci- fied in the corresponding entries in column (4) of the said Table and subject to the- conditions laid down in the corresponding entries in column (5) thereof: —

THE TABLE

Description

Condition SI. No.

Duty as percentage of duty leviable under the Central Excises Act read with any notifica- tion for the time being in force

Item No. of the First Schedule to the Central 1 Excises Act

(4)

( i)

(3)

(5)

i

Nil

2(2)

Coffee f commercially known as "instant cof- fee"

2

Nil

3(i)

All varieties of tea (except package tea and instant tea)

6

Motor spirit

Nil

3

(4)

(3)

(5) ( 2)

Nil

8

Refined Diesel oils and

4

Vaporizing oils

Nil

Diesel Oil, not otherwise

5 9

specified

6

Nil

Vegetable Product

13

Nil

14D

7

Synthetic organic dye- stuffB (including pjg- ment dyestuffs) and synthetic organic deri- vatives used in any dye- ing process.

Nil

8

Cellophane .

I5B

16

Nil

9

If the total value of the tyres for motor vehicle* cleared by the manufac- turer during the finan- cial year 1969-70 for home consumption did not exceed Rs. 4 crores- T\ res for motor vehicles but only on the first clearances for home consumption during the period commenc- ing on the 1st April, 197O and ending on the 31st March, 1971 (both days Inclusive) upto a total value of Rs 1-25 crorea.

Nil

Printing and writing pa- per (including all un- bleached, badami, cream laid and cream wove varieties thereof, but not including other

If such paper does not con - tain in its substance any rag in the form of pulp or if it contains any rag* it also contains in It* substance not less than, 40 per cent, of bagasse, jute stalk or cereal itriw in the form of pulp.

oloured or tinted varie- ties), of a substance not exceeding 75 gram- mes per square metre.

EXPLANA TION.—For the purpose of this entry, addition of co- lour to improve the whiteness of the paper shall not be considered as making the paper coloured or tinted.

EXPLANATION.— Tb* expression 'rag In thfr form of pulp* does not Include pulp made out of soiled rags taken from worn and torn pieces of garments, or from soiled scraps of cloth (collect- ed either from resi- dential quarters or from streets or from debrl" dumps), or from such worn and torn pieces of garments and soiled scraps of cloth.

Cottor twist, yarn and

11

Nil

18A.

thread, all sorts

12

Nil

23A

Glass and ( GlasBware other than sheet glass and plate glass

Chin aw arc and porcelain-

Nil

231.

IS

wore.

( I)

(3.)

U)

(5)

28

Nil

u

Tin plate and tinned sheets including tin taggers, and cut- tings of such plates, sheets or taggers

Nil

15 32(1) Vacuum iand gas-filled electric lighting bulbs not exceeding 60 watts, but excluding electric lighting bulbs of the type known commer- cially as "Miniature lampa".

[No. B7/70.J

G-8-R. 380—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 33 of the Finance Sill, 1970, 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 the excisable goods specified in column (2) of the Table hereto annexed and falling under Item No. 18 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the special duty of excise leviable thereon under sub-clause (1) of the said clause 33 as is In excess of the duty speci- fied In the corresponding entry in column (3) or column (4), as the case may be, of the said Table:

THE TABLE

Duty

s.

No.

Description

in the case of manu- facturera whose clea- rances of staple fibre of cellulosic origin and of rayon and synthetic yarn con- in other sisting entirely of ce- cases lluloae derivatives or regenerated cellu- lose or both, taken together, for home consumption during the financial year 1966-67 did not ex- ceed 36'5 lakh kilo- grama.

2

1

3 4

(Rs. per kilogram)

1 Yarn spun—

(a) wholly out of synthetic staple fibre of celluloslc

origin

Nil

Nil

(b) partly our of such staple fibre and partly out of cotton, provided that the cotton content of Ihe yarn docs not exceed 40 per cent of its weight

Nil

Nil

4

2

3

\-

(Rs. per kilogram)

2 Rayon and synthetic yarn consisting entirely of cellulose

derivatives or regenerated cellulose or both

2'8-J

2'40

(t) below 75 deniere. . . . ..

1-70

(u) 75 denicrs and above but below 100 deniers

1-75

1-15

(Hi) roa d>mcrs and ab.ivo bu: b-low izo deniera

i-iS

1-00

(10) 120 deniera and above but below 150 denicrs

0-85

0-75

0-90

(y) 150 deniers and abave but below 350 denicrs

Nil

(wi) 350 denicrs and above

Nil

[No. 68/70.]

GSR. 381.—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 33 of the Finance Bill, 1970, 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 strawboard and millboard falling under Item No. 17(3) of the Firat Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the special duty of excise leviable thereon under sub-clause (1) of the said clause 33.

Explanation—For the purposes of this notification,™

(1) 'millboard' means any unbleached homogeneous board, having thickness exceeding 0.50 millimetres and made out of mixed waste papers with or without screenings and mechanical pulp but without any colouring matter being added thereto;

(2) 'strawboard' means a board made wholly or predominantly from partially cooked unbleached straw or bagasse or grasses or a mixture of these:

Provided that—

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

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

[No. 59/70.]

G-S-R. 382—In exercise of the powers conferred by rules 12 ond 12A of the Central Excise Rules, 1944, read with clause 33 of the Finance Bill, 1970, which clause has, by virtue of a declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law. the Central Government hereby directs that where any goods have been subjected to a special duty of excise under the aforesaid clause and wheie on the export of such goods the Central Gov- ernment has. by a notification issued under the said rules 12 and 12A, permitted the rebate of excise duty paid on such fronds 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. 60/70.]

G.S.R 383—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 clfiu^e 33 ot the Finance Bill. 1970, which clause has, by virtue of a declaration made under the- Provincial Collection of Taxes Act, 1931 06 of 1931), the force of law, the Central Government hereby exempts excisable goods referred to fn sub-clause d) of clause 33 of the aforesaid Bill and in respect of which goods a notification under nub-rule (1) of rule 8 of the aforesaid Rules has been Issued bv the Central Government exempt- Ing 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 **re 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. 61/70.]

GSR. 384—In exercise of the powers conferred by sub-rule (1) of rule 8 at the Central Excise Rules, 1944, read with sub-clause (4) of clause 33 of the Finance Bill, 1970, 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 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-clause (1) of clause 33 aforesaid.

[No. G2/70.J

G.S-R. 385—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 clau:-e 33 of the Finance Bill, 1970, 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 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 have been paid, from so much of the special duty of excise leviable thereon under sub-clause (1) of clause 33 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:

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. 63/70.]

G-S-B. 386-—In exercise of the powers conferred by sub-rule (1) of rule 8 of th" Central Excise Rules, 1944, read with sub-clause (4) of clause 33 of the Finance Bill, 1970 which clause has, by virtue ot a declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts rayon and artificial silk fabrics, falling under sub-items (2) &nd (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-clause (1) of clause 33 aforesaid as Is fn excess of the special duty oi excise for the time being leviable on the base fabrics contained in such rayon or artificial silk fabrics falling under sub-items (2) a:id (3) aforesaid;

Provided that where the special 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. 64/70.T

G S-R. 387—In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby rescinds the notification of the Government of India In th

[No- 65/70.T

E. R. SRIKANTIA, Dy. Secy.

PRIMED BY THE GENERAL MANAUHR, OOVERNMENT OF INDIA PRESS, MINTO ROAD,

NHW DELHI AND PUBLISHKD BY IHH MANAGER OF PUBLICATIONS, DELHI, 1970