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REGISTERED No. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub section (i)

PUBLISHED BY AUTHORITY

No. 85] NEW DELHI, FRIDAY, MAY 1, 1970/VAISAKHA 11, 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)

NOTIFICATIONS

CENTRAL EXCISES

New Delhi, the 1st May 1970

G.S.R. 725—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, and in supersession of the notifica- tion of the Government of India in the Ministry of Finance (Department of Revenue) No. 23/02-Central Excises, dated the 24th April, 1962 (as subsequently amended), 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),

( 445 )

as are specified In the third column of the Table below in relation to the zone mentioned in the corresponding first column of that Table:—

THE TABLE

Place of production

Zone

Rateoi duty pel kilogram

Rupees

0-25

I District¹; of Goalpara and Cachar in Assam State . . ..

0 50 1 50

1-00

SEC. Min THE OAZEJYB OP INDIA EXTRAORDINARY 447

(b) that the green leaf used Is not purchased by such Co-operative Society from any grower wh0 has a holding exceeding ten hectares under cultivation of tea plants; and

(lv) where tea manufactured in a bought-leaf factory Is assessed according to the rate specified in the third column of the Table above, the duty leviable on such tea shall "be reduced by 10 per cent, of such rate.

Explanation.—For the purpose of this notification, the expression "bought-leat factory" means a tea factory which has purchased not less than two-thirds of its •green-leaf from outside sellers during the financial year 19(53-64 and in thj financial year immediately preceding that in which the duty is levied.

[No. 90/70.]

G.8.R. 726.—In exercise of the powers conferred by sub-rule (1) of rule 8

[No. 91/70.]

G.S.R. 727.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts biscuits, tailing under Item No. 1C of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), upto a value not exceeding fifty thousand rupees, cleared jn or after the first day of April in any financial year by or on behalf of a manu- facturer from one or more factories for home consumption from the whole of the •duty of excise leviable thereon:

Provided that—

(i) this exemption shall not apply to any such biscuits manufactured by a manufacturer if the total value of the biscuits so cleared during such financial year exceeds rupees two lakhs;

(II) where a factory producing "biscuits Is run at different times of any financial year by different manufacturers, the value of such biscuits so cleared from such factory In any such year at nil rate of duty shall not exceed fifty thousand rupees; and

'(111) in the case of biscuits manufactured by a manufacturer the value at which so cleared during such financial year exceeds fifty thousand rupees but does not exceed rupees two lakhs, this exemption shall anply only to the first clearances thereof up to a va^e not exceeding fifty thousand rupees,

[No. 92/70.]

G.S.R. 72B.^In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Goverr/nent hereby directs that In th(-v notification of the Government of India in the Ministry of Finance (Depart- •fnent of Revenue and Insurance) No. 30/70-Central Excises, dated the 1st March, 11)70, for the figures "15", the figures "7i" shall be substituted.

[No 93/70].

G.S.R. 739.—In exercise of the powers conferred bv sub-rule (1) of rule 8 of the Central Exrise Rules, 1944, the Central Government hereby exempts metal containers, falling under Item No. 46 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), in or In relation to the manufacture of which no process is ordinarily carried on with the nid of power, from the whole of the duty of excise leviable thereon

[No. 94/70.1

G.S.R. 730.—In exercise of the cowers conferred toy. sub-rule (1) of rule 8 gf*

(fii) in the case of the articles manufactured by a manufacturer the value of which sQ cleared durinjf such financial year exceeds fifty thousand rupees bnt dues not exceed rupees two lakhs, this exemption shall apply only to the first -clearances thereof upto a value not exceeding fifty (thousand rupeee.

[No. &8/70.]

G.SJt. 734—In exercise of the powers conferred by sub-rule (1) of rule 8 of She Central iExrises Rules, 194ft, the Central Government hereby exempts, safes, strong boxes, cash boxes, deed boxes and the like (but not including strong room linings and strong room doors)L of base metal, falling under Item No. 48 of the First Schedule to the Central Excises-and Salt Act, 1944 (1 of 1944), in or In relation to the manufacture of which no process Is ordinarily carried on with the aid of power, from the -whole of the duty of excise leviable thereon,

[No, 99/70.3

G.S.R. 735.—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) No. 109/61-Central Excises, dated the 20th April, 1961, the Central Government hereby exempts plastics all sorts, falling under Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), except—

(i) poly-urethane foam,

(il) rigid plastic boards, sheeting, sheets and films whether laminated or not;

and

(ill) flexible polyvinyl chloride and polyethelene lay-flat tubings, sheeting, sheets and films not containing any textile material,

from the whole of the duty of excise leviable thereon; provided such plastics are produced out of scrap of plastics.

[No. 100/70.1

G.S.R. 736.—In exercise of the powers conferred by sub-rule (1) of rule 8 of tho Centra] Excise Rules, 1044 and in supersession of 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, the Central Government hereby exempts all articles made of plastics, falling under sub-item (2) of Item No, 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), •except—

(i) poly-urethane foam, (ii) rigid plastic boards, sheeting, sheets and films whether laminated Or not;

and

(ill) flexible polyvinyl chloride and polyethelene lay-flat tubings, sheeting, sheets and films not containing any textile material,

firom the whole of the duty of excise liviable thereon:

Provided that such plastics are produced out of the artificial resins or plastic materials In any form, falling under sub-item (1) of thg said item, on which the 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.

[No. 101/70.]

G.S.B. 737.—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 In- surance) No. 27/70-Central Excises, dated the 1st March, 1970, the Central Gov- ernment hereby exempts flexible polyvinyl chloride and polyethelene sheeting, sheets, films and lay-flat tubings not containing any textile material, falling under sub-Item (2) of Item No. 15A of the First Schedule* of the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable fcereon as is in excess of 25 per cent, ad valorem.

[No. 102/70.]

GJ3JI. 738*—In exwrciae of the Dowers wrterred by sub-rule (1)' oil rule a 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 In- surance) No. 28/70-Central Excises, dated the 1st Match,, 197,0,. the Central Gov- ernment hereby exempts poly-urethane foam and rigid plastic boards, sheeting, sheets, films whether laminated or not. and falling under sub-item (2) of the Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1044 (1 of 1944), from sp much of the duty of excise leviable thereon as is in excess of 20 per cent ad valorem:

Provided that if any plastic materials, cellophane, paper jr 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, ha3 already been paid, are used in the manufacture of poly-urethane foam or rigid plastic boards or sheeting or sheet or films, the amount of duty of excise or the additional" duty so paid shall also be adjusted towards the duty payable on the poly- urethane foam or rigid plastic boards or sheeting or sheets or films, as the case- may be.

[No. 103/70.]'

G.S.R, 139.—In exercise of the powers conferred tyr sub-ruie CD 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. 52/69-Central Excises, dated the 1st March, 1989, namely:—

In the Table annexed to the said notification, in column (3) against Serial No. 3, for the figures "0.40", the word "NI£," shall be substituted.

[No. 104/70.]

G.S.R. 740.—In exercise of the powers conferred by sub-sections (2) and (3) of section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby fixes for rayon and artificial siUt fabrics, specified in column (2) of the Table hereto annexed and chargeable with duty ad valorem under sut>- Item (1) of Item No. 22 of the First Schedule to the said Act, the traifT values specified in the corresponding entry In column (3) or column (4), as the case may be, of the said Table.

THE TABLE

Fabrics printed

3thcrt

or C

Description

S.No.

1

containing Iurex (metallic/ plastic) yarn

( 2)

(3)

(4) CO

square

(Rupees per metre)

j I. Fabrics made wholly of polyamidc (nylon) filament yarn but ex- cluding (i) fabrics made of crimped yarn, (ii) pleated fabrics, (ili) raised (velvet) fabrics, (iv) laces, (v) sateen, and (Vi) feno fabrics:

(a) rrfOBB crepe/nylon moss

5 - 35 4-2?

(b) plain georgette

6-oo 5-oo

SEC. 30)7 THE tJAZWCm OF INDIA EXTRAORDINARY 45!

•7

I

²

4

3

(c) knitted fabrics :

(i) not exceeding 15 square metres per kilogram. , .

I I - 75

10-75

9-00

8-oo (ii) exceeding 15 square metres perkilogram.

6 00

7-00

(d) fabrics not otherwise specified

2. Fabrics made of a combination of polyamide (nylon) filament yarn and not less t h an twenty per cent of filament yarn of ccllulosic derivatives but excluding such fabrics made of crimped yarn :

6'00

7.00

       (a)  sateen             .     .     .     .     .     .     .    ..
       (b)  brosso             .     .     .     .     .     .     .    ..             8'50         7-50
       (c) others              .     .     .     .     .     .     .    ..             6-25         S'25
3-   Fabrics,  other  than  coatings  and  suitings,  made  of  a  combination
        of  polyamide  (nylon)  filament  yarn  and  yarn  spun  from  acrylic
        fibre,  whether  containing  any rayon  filament  yarn  or  n o t.              8-25         7-25
4-   Fabrics  made  of  a combination     of  polyamide  (nylon)  filament
        yarn  and  yarn  spun  from  staple  fibre  of  cellulosic  origin  but
        excluding  laces  :
      (a)  fabrics  containing  twi n k le  polyamide  (nylon)  filament  yarn.  .      4'25         3'75
       (b)  brosso             .     .     .     .     .     .     .    ..                           4-50

5-25

(c) suitings and coatnga . . . . . ..

6-25 5¹ 5° (d) fabrics not otherwise specified . . . . ..

3 - 5° 2-75

5 Fabrics made wholly of filament yarn of cellulosic origin but excluding (i) furnishing fabrics, (ii) velvet, and (iii) fabricsj made of crimped y a r n |:

(a) sateen, moss crepe and georgette . . . ..

[3.50

4-25

(b) others :

(i) jacquard weave

4-oo

4-75

(ii) other t h an jacquard weave. . . . ..

3-50 6 Fabrics m a de of a combination of filament yarn of cellulosic

origin and yarn spun from Ftaple fibre of cellu losic origin but excluding furnishing fabrics:

(a) coatings a nd suitings . . . . . ..

3'75

(b) others

Fabrics made wholly of yarn spun from staple fibre of cellulosic

7

origin but excluding furnishir.g fabrics:

(a) coating s and guitingt

(b) other* |

[X05/70.J

G.S.R, 741.—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 In- surance) No. 44/70-Central Excises, dated the 1st March, 1970, the Central Gov- ernment hereby exempts processed rayon and artificial silk fabrics falling under sub-item (1) of Item No. 22 ol 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. 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

Duty S.No.

Description

i

2

3

Processed rayon or artificial silk fabrics—

(a) not exceeding Ra. 3 • oo per square metre in value

Two per cent, ad valorem.

Three and a half per cent.

(b) exceeding R$. 3-00 per square mttrc but not exceeding Ra, 3 • 50 per square metre in value

ad valorem.

(c) exceeding Rs. 3-50 per square mitre but not

Five per cent, ad valorem.

exceeding Rs. 5 • 00 per square metre in value.

Six and a half per cent (d) exceeding Rs. 5-00 per iquarc me:r;in valti;.

ad valorem.

Provided that the duty payable on each consignment of artificial silk fabrics shall be reduced by five per cent If such fabrics are processed by an Independent processor and are cleared from the processing factory without cutting any fenta, rags, chindles or any portion of these fabrics, whether damaged or not.

Explanation.—For the purposes of this notification,—

(i) 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; and

(li) the expression "independent processor" means a manufacturer who processes rayon and artificial silk fabrics which do not belong to him and has no interest in weaving or knitting of rayon and artificial silk fabrics.

[No. 100/70.]

THE TABLE

Description

S.No.

Duty

1

2

3

Processed rayon or artificial silk fabrics—

njt cxc^eling Rs. 3-00 per square [m-tre in value.

(a)

0-6 per cent, ad valorem.

One and a half per cent.

(b) exceeding Rs. 3-00 per square m'tre but not exceeding R-. 3 • 50 per square metre in value.

ad valorem.

Two per cent, ad valorem.

exceeding R:.. 3 • fO per square metre but not exceeding Rs. 5-oo per square metre in value.

exceeding R .5-00 p"r square m^tre in value.

2'2 per cent, ad valorsm.

Oil

Provided that the duty payable on each consignment of artificial silk fabrics shall be reduced by five per cent, if such fabrics are processed by an indepen- dent processor and are cleared from the processing factory without cutting any Hents, rags, chindies or any portion of these fabrics, whether damaged or not.

Explanation.—For the purposes of this notification,—

(I) 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; and

(11) the expression "independent processor" means a( manufacturer who processes rayon and artificial silk fabrics which do not belong to him and has no interest in weaving or knitting of rayon and artificial silk fabrics,

[No. 107/70.J

G.S.R. 743.—In exercise of the powers conferred ,by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts room air-conditioners which are ordinarily sold or offered for sale as ready assembled units, namely, package type air-conditioners and window air-conditioners falling under sub-item (2) of Item No. 29A of the First Schedule to the Central Excises and Salt Act, 1044 (1 of 1944) from so much of the duty of excise leviable thereon as is in excess of thirty per cent ad valorem, subject to the following conditions, namely: —

(a) the Collector of Central Excise is satisfied that such air-conditionera are required for use in any hospital run by the Central Government, a State Government, a local authority or a public charitable institution;

(b) the head of the aforesaid hospital for which such air-conditioners ore required, gives a written undertaking to the Collector of Central Excise thaj—

(i) he will satisfy the proper officer of the Central Excise within one month of the date of clearance of the air-conditioners by the manufacturer, after payment of duty or such extended period as the Collector of Central Excise may allow that the air-conditioners are actually used in such hospital; and

(ii) the air-conditioners shall not be resold within a period of five years from the date the air-conditioners are Installed In such hospital,

and in default to pay the part of the duty which is exempt under this notification; and

(c) the procedure specified in Chapter X of the Central Excise Rules, 1944,

is followed.

[No. 108/70.]

K. R. SRIKANTIA, Dy. Secy.

PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD.

NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS, DELHI, 1 9 70