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REGISTERED No. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub section (i)

PUBLISHED BY AUTHORITY

No. 80] NEW DELHI, WEDNESDAY, APRIL 15, 1970/CHAITRA 25,1893

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 15th April 1970

G.8.R. 647.—In exercise of the powers conferred by rules 1'2 and 12A of the Central Excise Rules, 1944 , the Central Government hereby directs that rebate of the duty paid on tea specified in column (i) of the Table hereto annex- ed and falling under Item No. 3 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) shall, on the export of such tea to any country or terri- tory outside India (except Nepal. Bhutan and Sikkim), whether by the manufac- turer or by any other person or firm, be allowed to the extent specified in the corresponding entry in column (2) or column (3), as the case may be, of the said Table:

Provided that—

(i) It is proved to the satisfaction of the Assistant Collector of Customs having jurisdiction that such export is on outright sale or on consign- ment account;

(ii) the amount of rebate admissible is not less than five rupees and the value of the tea itself at the time of export is, in the opinion of the said Assistant Collector, not less than the amount of the rebate claimed;

(429)

(111) the exporter observes such procedure as may be specified by the Cen- tral Board of Excise and Customs in this behalf for claiming the rebate; and

(iv) the e x p o rt undertakes to refund to the said Assistant Collector, on

demand being made within six months of the date of payment, any rebate erroneously paid to him.

TABLE

Extent of rebate on export on

Description of goods

Extent of rebate on export on consignment account

outright sale

( i)

(3)

(2)

Tea (other than green tea and

Instant tea)

(a) tea packed in any kind of container containing not more than I Kg. net of tea—

(i) in metal container 30 per cent of the free along s,ide ship price in excess of

R B. 9 • 75 p er k g. s u b j e ct to a

30 per cent of the sale price in excess of Rs. 11 '00 per kg. subject to a maximum of 75 paise per kg.

maximum of 75 paise per kg.

(it) in container other than metal contai- ner

30 per cent of the sale price in excess of Rs. 7-50 per kg. subject to a maximum of 75 paise per kg.

30 per cent of the free along side ship price in excess of Rs. 6 • 25 per kg. subject to a maximum of 75 paise per kg-

(b) Others

30 per cent of the sale price in excess of Rs. 6-50 per kg. subject to a maximum of 75 paise per kg.

30 per cent of the free along side ship price in excess of R". 5 • 25 per kg. subject to a maximum of 75 paisc per kg.

2. The rebate allowable under this notification shall be In addition to the rebate allowed in respect of package tea under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 197/62-Central Excises, dated the 17th November, 196a.

[No. 81/70 F. No. B. 6/1/70-CX.11]

E. R. SRIKANTIA, Dy. Secy.

CENTRAL BOARD OF EXCISE & CUSTOMS

NOTIFICATION

CENTRAL EXCISES

New Delhi, the l&th. April 1970

G.8.R. 648.—In exercise of the powers conferred by clause (b) of section 2 of the Central Excises and Salt Act, 1944 (1 of 1944) read with rule 4 of the Central Excise Rules, 1944, the Central Board of Excise and Customs hereby appoints:—

(a) all Collectors of Customs. (b) all Additional Collectors of Customs. (c) aril Appellate Collectors of Customs. (d) all Deputy Collectors and Assistant Collectors of Customs supervising the work of the Export and Drawback Departments in the Custom Houses; and

(e) all Principal Appraisers and Appraisers working in the Export and Drawback Departments in the Custom Houses.

as Central Excise Officers and invests—

(a) the said Collectors, the Additional Collectors and the Appellate Collec- tors with powers of a Collector of Central Excise.

(b) the said Deputy Collectors with the powers of a Deputy Collector of Central Excise, and

(c) the said Assistant Collectors, Principal Appraisers and Appraisers with the powers of an Assistant Collector of Central Excise

being the powers of a: Central Excise Officer under that Act and those rules, for the purposes of work connected with the export, through the port of Bombay, Calcutta, Madras, Cochin, Goa, Kandla or Vlshakhapatnam, of tea (falling under Item No. 3 c* *he First Schedule to that Act), including sanction and payment of rebate and patting c* orders on appeals relating to sanction of rebate on such export.

[No. 80/70-CE. F. No. B.6/1/70-CX.1L]

E. R. SRIKANTIA.

Secy., Central Board of Excise & Customs.

PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF tNDU PRESS, MINTO ROAD, NEW DK1.H1 AND PUBLISHER BY THE MANAGER OF PUBLICATIONS, DELHI, 1 9 70