REGISTERED No. D. 221
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub section (i)
PUBLISHED BY AUTHORITY
No. 79] NEW DELHI, TUESDAY, APRIL 14, 1970/CHAITRA 24, 1892
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 14th April 1970
G.S.R. 646—In pursuance of rule 96ZI of the Central Excise Rules, 1944 and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) Nos. 74/69-Central Excises, 79/69-Central Excises and 87/69-Central Excises, dated the 1st March, 1969, the Central Government hereby fixes for embroidery machines utilised for manu- facturing embroidery in the piece, in strips or in motifs from each variety of fabrics specified in column (2) of the Table below, the rate of duty specified in the corresponding entry in column (3) thereof:
(425)
, ,* THE GAZETTE OF INDIA EXTRAORDINARY [PART II—THE TABLE
S. No.
oa which
length of
Ratu the
yariay of^basi: fabrics embroidery is made
of duty per machii c per
m=tre shift
i
2
3
Rs,
i.
2.
Cotton fabrics Rayon fa brics Nylon fabrics Woollen fabrics
9.50 9.50 19,00 19.00 3. 4-
Provided that,
(1) the aforesaid rate of duty per metre length of such machine per ahli shall be In addition to the duty leviable under sub-item I of Item No. 19, or sub-item (1) of Item No. 21, or sub-item (I) of Item No. 22, as the case may be, of the First Schedule to the Central Excises and Salt Act, 1S44, on the base fabrics used in the manufacture of embroidery In the piece, in strips or In motifs;
(2) in respect of every such machine made prior to the 1st January, 1955, the rate of duty per metre length of the machine per shift aa speci- fied In the Table shall be reduced by twenty-flvo per cent;
(3) when different varieties of base fabrics are embroidered on a machine during the same shift, the rate of duty per metre length of the machine per shift shall be the highest rate applicable to the base fabrics embroidered during the said shift.
Explanation:
For the purposes of this notification: —
(i) "nylon fabrics" means fabrics falling under sub-item (I) of Item No. 22 of the aforesaid Schedule and manufactured either wholly or partly from nylon, provided that the fabrics containing 40 per cent or more by weight of nylon and 60 per cent. or less by weight of rayon shall be deemed to be nylon fabrics.
(11) "shift" means a period not exceeding eight hours working in a day, exclusive of rest interval, provided the work of the same kind is carried out by the same set of workers.
(Ill) "the length of the machine" means the distance between the points pro- vided for the first and the last needles of the rollers on such machine.
[No. 79/70-CE. P. NO. 2S/10/89-CX. 2.]
R. B. SINHA, Dy. Secy.
Ifcc. 3(0] THB GAZETTE OF INDIA EXTRAORDINARY 427 4a8 THE GAZETTE OF INDIA EXTRAORDINARY [PART H—SEC 3(i)]PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF IWDTA PRESS. MTNTO ROAD, NEW DELHI AND PUBLISHED BY THE M\NAGFTl OF PUBIICATONS, DELHI, 1970