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REGISTERED No. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Subsection (i)

PUBLISHED BY AUTHORITY

No. 76] NEW DELHI, FRIDAY, MARCH 17, 1972/PHALGUNA 27, 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) NOTIFICATIONS

CENTRAL EXCISES New Delhi, the 17th March 1972

G.S.R. 105 (E),—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 notifications of the Government of India in the Ministry of Finance, Depart- ment of Revenue or Department of Revenue and Company Law or Department of Revenue and Insurance, as the case may be, specified in column (2) of the Table below, for the expressions specified in the corresponding entries in column (3) of the said Table, wherever they occur in the said notifications, the expressions specified in the corresponding entries in column (4) thereof shall be substituted.

THE TABLE

Substitute Notification No. & date

For

Sl.

No.

(1)

"fifty-five rupees"

"sixty-six rupees" 1.

"Two-rupees and fifty paise" 2. '.

No. 19/70-Central Excises dated the 1st March, 1970, No. 30/63-Central Excises dated the Ist March, 1963.

"Rs. 1.75" occurring against Serial No. 1 of the Table annexed thereto.

"Rs. 1.20" occurring against

"One rupee and fifty paise"

Serial No. 1 of the Table annexed thereto.

( 307 )

(4)

0)

(*)

"twelve per cent.

No. 63'7i-Central Excises

3-

ad valorem"

dated the 29th May, 1971.

"len per cent, ad valorem" occmring again at Serial No. 1 of the Table an- nexed thereto.

"twenty-four per cent, ad

"twenty per cent, ad

t valorem"

valorem" occurring againsi Serial N .\ 3 of the Table annexed thereto.

"Six per cent, ad valorem." 4. No, <;4'59-C"ntral Excises dated the 16th May, 1959.

"fivc-per cent, ad valorem" occurring against Serial No. i(n.

'three per cent, ad valorem."

"two and a hall' per cent. ' ad valorem" occurring against Serial No. j(ii)

"in excess of 30 per cent of

"in excess of forty °0 of the 5.

the value"

value."

No. '66'62-Ccntret Excises datedthcist September, 1962.

''Rv 1.50 per kilogram"

"One rupee and eighty paisn No. K6 ^-Central Excises

fi.

perkilogiam" dated the I st June, 1965,

"fort\-eighl paise per kilo-

"40 paise per kilogram"

No. 194'65-Central Excises

7-

gram"

dated the Kxh December, 1965.

"five hundred and ten rupees

"Rs. 425 per metric tunne"

No, 182,'66-Centraj Kxciscs

8.

per metric tonne" dated the 26thNovember, 1966

"twenty-four per ccnt.

"20"u ad valorem"

9.

ad valorem"

No. 244'67-Central Kxcises dated the 4th November, 1967

"twenty-lour per cent.

"twenty per cent, ad

1 0,

ad valorem"

valorem."

No. 7o'7i-Central Excise;, dated the 29th May, 1971;.

"thirty per cent, ad valorem"

"twentv live per cent, ad

No, 71 '71- Centi

i i.

valowm"

dated the 29th May, 1971.

"twenty-five per c^nt, ad

"thirty per c;nt. ad Mu. 72r7i-C=ntral Excises

1 2.

valorem"

valorem"

dated the 29th May, 1971

"Twelve per cent, ad valo- No. i22/'7l-t;cntral Excises

1 3.

rem'"

dated the Ist June, 1971.

"Ten p^i cpnt ad valorem" occuiring Hgainst Seual No, 2 of the Table an- nexed thereto,

"Eighteen per c'nt ad valo-

tem,"

"Fifteen p-r cent ad valo- rem" occurring against Serial No, 3 of ihe Table annexed thereto.

"fifty per cent."

"forty pei cent"

14-

No. 2i3,'fi7-Centra1 Kxcises dated the mh September, 1967.

"Twenty pei cent."

"15 V

15-

No. 249 '67-Central Excises dated the Kth November, 1967,

"four rupees per kilogram"

"Rs. 3-00 per Kg."

1 6. No. iRBA'62-Ontral Excises dated the 3rd November, 1962.

"two rupees and forty

"Ri, 1-So per Kg".

7.

paise per kilogram" No. 61'67-C^ntrai Excises dated the 15th April, 1967,

(3)

( 2)

(4)

18.

"four per cent, ad valoicm' N J. 50'62-C^ntral Excises dated the 24th Aprils 1962.

"3-1 '3 P'J i-'cnt. ad valorem" occurring against Serial Nc. 2(1) of the Table an- nexed thereto.

"six per cent ad vah'Um'-

""5 pcr c^nt ad valorem" occurring agamst Serial JsTo. 2fiiJ ol the Table annexed thereto.

"forty per cent, ad valorem'

"30 ','g ad valorem"

19. Nf}. i32r6Ii-C*iitral Excises datej the 13th J.ine, 196S,

3.0.

"thirty p^r cent ad valorem"

"forty per cent, ad valorem' N i. 49'73-G:ntra1 Excises dated the ist March, 1970.

2 1.

"forty per cent, ad valorem"

No. 50 '70-C -rural Excises dat<>d the 1st March, 1970.

"fifty-three and one-thirt per cent, ad valorem'

"thirty per cent, ad valorem"

    No.    108 '70-C-ntruI    Excises                                  "forty  per  cent.  aJ valorem'
       dated  the  Tst  May,  1970.
2 3. No.    6or62-C-ntral     Excises                                  "Twelve  per  cent,  ud valo-
       dated  the 24th April, 1962.

rem"

"10 per cent, ad valorem" occurring against Serial No. 2 0/ the Table annex- ed thereto.

2 4.

"six per cent, ad valorem'

"5"i ad valorem"

    N J.    97'60-C-ntral    Excib=s
       dalt'd  the  30th  June,  i960
25. N J.   3070-Ontral       Excises

"7J per cent, ad valorem"

"ten per cent, ad valorem' dated the TSL March, 1970.

"Nil"

N't. 2S'68-C-'ntral Excises dated the 1st March, 1968.

" Fifty pake each" occuiring ufiainsr Serial No, 2 of the

Table annexed thereto.

"6 p^ibC p^r metrw"

27.

"eight piase per metre" N j. 64r63-G^itral Excises dated the 2oth April, i960.

"five paisc per metre"

"4 paise p;r metre"

[No. 27/72.]

gI2 I ^ A HBO, 1 ,L*A illt..

G.S.R. 106(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods specified in sub-item (4; of Item No. 1A 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 eighty paise per kilogram.

[No. 28/72 ]

G.S.R. 107(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes, with effect from 1st April 1972, the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 105/69-Central Excises, dated the 3ra April, 1969, namely.—

In the said notification,—

(1) for the words "fifty thousand" occurring in the opening paragraph and in clause (li) of the first proviso thereto, the words "one lakh" shall be substituted;

(ii) the followirg further proviso shall be inserted at the end, namely —

''Provided also that—

(a) this exemption shall not apply to any such prepared or preserved goods manufartuied by a manufacturer it the total value of such piepaitu or preserved locds so cleared by such manufacturer duiing au-ch financial yea,: exceeds lupees two lakhs,

(b) m the case cf such prepared or preserved foods manufactured by a manufacturer the wiie of which so cleared ducing such financial year excteds ripees one lakh but does not exceec rupees two lakhs, this extu iJo.5Ti shall ^tply enly to fnt fi-st clearances thereof upTo a valup tint exceeding 1 uoees one lrkli.''.

[No. 29/72 J

3 i4

G.S.R. 108(E) —In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1044, the Central Government hereby exempts aerated waters falling under Item No ID 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 ten per cent ad valorerix:

Provided that the aforesaid exemption shall not apply to aerated waters In the manufacture of which blended flavouring concentrates in any form are used

[No. 30/72.]

G.S.R. 109(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts unmanufactured tobacco of the description specified in column (3) of the Table hereto annexed and falling under sub-items specified in the corresponding entry in column (2) of the said Table, of Item No 41 of the First Schedule to the Central Excit.es 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 in the corresponding entry In column (4) of the said Table

THE TABLE

Description

Sub-item Nos.

Duty Se- rial No

(4)

U)

(3)

(I)

Per kilogram

Four rupees and forty paise.

(I)

i.

Thirty-four rupees and fifty 2.

( 2)

; paise.

if flue cured and used in the manufacture of cigarettes. if flue cured and used for the manufacture of smoking mixtures for pipes and cigarettes-

if flue cured and not otherwise

(3)

3-

Three rupees.

specified.

3

(4)

(3)

(2)

Three rupees and fifty paise.

if other than flue circd and

(4) •

used for the manufacture of— (a) cigarettes or (b) smoking m xturcs for pipes

and cigHrcttcs.

Two rupees and fifty paisc.

(5) • • • •

5.

if other thin flue cured and not actually used for the manu- facture of (a) cgarettes or (b) smoking mixtures lor pipes and cigurettc!> or (c) bins— (i) stems of tobacco larger

than 6.35 millimetres in size.

(ii) dust of tobacco, (iii) tobacco cured in whole leaf form and packed or tied in bundles, hanks or bunches or in the form of twills or coils.

if other thin flue cured and Three rupees and filty paise.

6. C*3J •

not otherwise specified.

stalks.

Forty p"i"c.

(8) . . •

7-

[No. 31/72.]

310 1 I l El _ . A_ IK.. *__ AK L* 11

G.S.It 110(E).—In exercise rf (be pnwi rs cuuf^rre'¹ bv sub-rule (1) of rule P ot Iho Central Excise Rales li>4-L lead with subjection (H) of section 3 of the Additional Duties of EXLISO (COC is oi Sj>ti_i.il Impt.it.ii.CG) Act 1957 (SB of 1057), the Central Government herchv make, the Jollowing fiuthcr amendment in the notifl'Mtion of Government o£ India in the Ministry of Finance (.DepartmenL ol Revenue), No. ^5/62-Centrdl Exci^i, dated the 24th Apul, 1962, namely —

In the said notification fur the words 'Lt,ix na>e palse per kilogram", the words "flftv naise ner kilocram" shall be substituted

[No. 32/72]

31

G.S.R. l l l ( E ) .— In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1044, the Central Government hereby exempts cigarettes faljinff under Item No 4 11(2) of the First Schedule to the Central Excises ar.d Salt Act, ll)44 (1 oi 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 specified In the corresponding entry in column (2) thereof.

THE TABLE

Description

Duty

( I)

Cigarettci of which the value per one thousand—

0) exceeds rupees forty.

One hundred and sixty five per cent.

ad valorem.

(n) exceeds rupees thirty bin does noi exceed One hundred nnd sixLy per cent rupees fony.

ad valorem.

Cm") evcecdT rupees twenty but does not exceed One hundred and ten per cent.

rupees thirty.

ad valorem.

(ivj exceeds rupees I en but does not exceed One hundred and five per cent.

rupees twetilj.

ad valorem-

Cv) does not exceed rupees ten.

Seventy per cent. ad valorem-

LNo. XV72.]

3 1 fi l l f iC 1 __A . . . I K, ..UK .R U

G.S.R. 112(E).—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 Additional 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, 58/71-Central Excises, dated the 29th May, 1971, the Central Government hereby exempts cigarettes falling under Item No. 411(2) nf 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 m excess of the duty specified in the corresponding entry in column <2) of the said Table.

THE TABLE

Description

Duty

(I)

(2)

*C:grctte9 of which the value per one thousand

(i) exceeds rupees forty,

Seventy-five per cent.

ad valorem.

(10 exceeds rupees thirty but doea not exceed Sixty-five per cent.

rupees forty,

ad valorem.

(iil) exceeja rupees twenty but does not exceed Thirty-five per cent,

rupees thirtyj

ad valorem.

(iv) exceeds rupees ten but does not exceed

rupees twenty.

Thirty per cent. ad valorem.

(v) doss not exceed rupees ten.

Fifteen per cent. ad valorem.

[No. 34/72.]

G.S.R. 113(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and In supersession of the noiiflrations nt the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 2O/G(3-Central Excises, dated the 1st March, 1966, and No. 1:2/66- Central Excises, dated the 6th June, 19H6, the Central Government hereby exempts the excisable goods of the description specified in column (}) of the Table below and lallm# under the Items of the First Schedule to the Ce.itrul Excises and Salt Act, 1H44 (1 of 1944), specified In the corresponding entries in column (2) cf "the said Table, from so much of the duty of excise leviable thereon under section 3 of Ihe said Act as is In excess of the duty leviable at the rate apecifled in the corresponding entries in column (4) of the said Table.

THE T/VELE

s.

Item N< }. Description

Rate of duty

No.

(3)

(4)

(i)

6

Motor spirit

Nine hu'.ijrei and twenty rupees per kilo- 1,

litre at 15 degrees of Centigrade thermo- meter.

SCa)

2-

Refined diesel oils.

Tour hundred sixty one rupees and five paise per kilolitre at 15 degiees of Centi-

grade thermometer.

Vaporisi ng oil

3- 8(b)

Four hundred and sixty one rupee and five paise per kilolitre at 15 degrees of Centi- grade thermometer.

Diesel oil3not otherwise specified.

4. 9

Ninty five rupees and fifty-five paise per kilolitre at 15 degrees of Centigrade thermometer.

10

5.

Seventy rupees and seventy-five paise Por Furnace oil

kilolitre at 15 degrees of Cent grcd^ thermometer.

[No. 35/72.]

G.S.U. 114(E).—In exercise of the powers conferred by sub-rule (1) of rule 3 oi the Central Excise Rules, 1944, the Central Government hereby exempts kero- sene falling under Pern No. 7 of the First Schedule to the Central Excises Find Salt Act. 1944 (1 of lf)44), from so much of the duty of excise leviable Ihereon as ia in excess of two hundred and eighty five rupees per kilolitre at 15 degrees centigrade thermometer.

[No. SO/72.]

G.S.R. 115(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts Asphalt and Bitumen falling under It?m No. 11 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and of the description 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 against the corresponding entry in c o l u mn CA) nf thp

THE TABLE

Description

Amount of duty per metric tonne No.

(Rupees)

(3)

a;

0)

1.

Straight grade Bitumen/

Asphalt—

fa) packed in drums

Sixty. Twenty five.

2.

Fifty five.

(b) in bulk Cut-back Bitumen Asphalt (packed in dfJms)

LNo. 37/72.J

G.S.R. 11G(E).—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 notifications of the Government of India in the Ministry of Finance (Depart- ment of Revenue and Insurance), Nos. 143/71-Centrul Excises, dated the 2Bth July, 1071 and 15/72-Central Excises, dated the ^4th January, 1972 for the words "compounded lubricating oils and greases", wherever they occur, the words "blended or compounded lubricating oilq and greases" shall be substituted.

LNo. 38/72.]

G.S.R, 117(E).—In exercise of the powers conferred by sub-rule (1) of rule & of the Central Excise Rules, 1H44, the Central Government hereby exempts vegetable product falling under Item No. 13 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), when made from a mixture of indigenous, cotton seed oil and other oils to the extent of such indigenous cotton seed nil as is contained in the said mixture of oils, or when made solely from indigenous cotton seed oil, and cleared from a factory In admixture with other oils, or with vegetable product made from other oils or with both, in any quarter of a financial year, from the payment of so much of the excise duty leviable thereon, on the quantities and to the extent, specified respectively in columns (2) and (3) of the Table annexed hereto.

THE TABLE

Extent of exemption s. No.

Quant tics of the said vegetable product as is eligible for exemption.

(2)

(3)

CD

i.

NIL On the first io% of the indigenous cotton

2.

Two hundred rupee;, per metric tonne

3.

Two hundred and fifty rupees per metric tonne

Two hundred rupees per metric tonne. 4-

seed oil content in such vegetable product. On the nrxt io% of the indigenous cotton seed oil content in tuch vegetable product. On the nex*- TO ',,', of the indigenous cotton seed oi] co tent in such vegetable product. On the bala'ic • of the indigenous cotton seed oil com em: in such vegetable product.

Provided that the aforesaid concession shall be calculated on a quarterly basis with reference to the quantity of cotton seed oil contained in the said vegetable t>roducl and cleared In each such quarter and shall be credited in the assessee's iccount-rurrent maintained under rule 173G of the Central Excise Rules, 1944.

Explanation.—For the purposes of this notification the content of indigenous- cotton seed oil In a vegetable product shall mean the percentage of indigenous cotton seed oil present in the mixture of vegetable non-essential oils immediately before such mixture Is subjected to the process of hydrogenation for conversion into vegetable product.

2. This notification shall come Into force on the 1st day of April, 1972.

[No. 39/72.1

GS.R. 118(E).—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 notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue and Insurance), No. 61/71-Central Excises, dated the 29th May, 1971 tor the words "seven per cent.'' the words "one per cent." shall be substituted.

[No. 40/72]

324

l -K CiA l l bU IJNLxA H ^ I K A L R D I . I AR L [PART n—

G.S.R. 11SKE).—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 to the notification of t^e Government of India In the Ministry of Finance (Department of Revenue), No. 137/HO-Central Excises, dated the 1st October, 19fiO. namely:—

In the said notification, for the Table , the following Table shall be substituted,

namely:—

" T HH TABLE

Circumstances in

Des.crip'ion of goods which goods are Extent of exemption Amount

eligible for exemption

(2)

( ii

(3)

C4">

The output of all dry

Rs. 12-50 per quintal.

I. cn

fa) On the first 10 metric tonnes.

Dry colours, namely, ;ad chromes and Bru- is-.vick green.

r.

colours for the finan- cul year does not ex- ceed ioo metric ton- nes.

(b) On the net 15 Rs. 20-00 per quintal.

metric tonnes.

Rs. 25'00 per qirntal.

r") On the quantity . in excess of 25 mc-tric tonnes.

Water paints, namely-

On the first 75 metric tonnes ot all water paints, taken together

The output oi all wa- ter paints for The financial year does nol exceed ^00 metric tonnes.

(aj Dr\ distemper in-

Rs. 20-00 per quinral* cluding cement bastd water paints.

Rs. 30-00 per quintal, Re. 0-40 per litre.

' b i Oil bound distemper. (c) Water pigment fini- shes for leathei.

(d i Plastic emulsion p tint

Rs. i-20 per litre.

Oil paints and enamel¹-.

(31 '

On the first 750 me- tric tonnes of all oil paints and enamels taken together.

The output of all oil paints and enamels for the financial year does not exceed 3000 metric tonnes.

)

fa) Tinting past (Blue (b) Stiff paints. (c) Ready-mixed pamt

Re. o-So per Kg. Rs. 20- 00 per quintal Re. o-8o per litre.

s

and enamels.

CO

(4)

(3)

(2) Bituminous and coal-

(a) On the first 50 Re. 0'15 per litre.

tar blacks.

kilolitre;,.

(b) On the next 50 Re. 0-20 per litre.

kilolitres.

(c) On the quantity Re. 0-25 per litre.

in excess of 100 ki- lolitres.

Provided that the total quantity of varnishes, or of bituminous and coaltar blacks, or both -varnishes and bituminous and coaltar black, cleared at the concessional rates of duty or at tho taritl rates under (,i)(aj or fcXa) above, or both, i(b1 or 2(V) above, or both and i(c) or 2(c) above, or both shall not exceed 50 kilolitres, 50 kilolitrei and 350 kilolitres respectively.

I I I. Nitrocellulose lacquers clear and pigmented, and nitrocellulose an- cillaries in liquid form.

The output for the financial year does nol exceed no kilo- litres. (a) on the first 5 Rs. 1 • 50 per litre.

kilolitres.

(b) on the next 10 Rs. 2-00 per litre.

kilolitres.

fc) on the quantity Rs. 2 • 50 per litre.

in excess of 15 kilo- litres.

G.S.B. 120(E).—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 amendments in the notification of the Government of India in the

Ministry of Finance (Department of Revenue and Company Law), No, 117/64- Central Excises, dated the 30th May, 1984, namely:—

In the said notification,—

(i) in the Table, lor the entries "nil", "0.80" and ''1.15" In column (2), the entries "nil", "one rupee and fifty paise" and "two rupees" shall, respectively, be substituted;

(li) in the proviso, for the expressions "eighty naye paise per litre", ''one rupee and fifteen naye paise per litre", and "one rupee and fifty naye paise per litre¹', the expressions ''one rupee and fifty paise per litre", "two rupees per litre" and "two rupees and fifty paise per litre" shall, respectively, be substituted.

[No. 42/72]i

G.S.R. 121(E).—In exercise of the powers conferred by sub-rule (1) ot rule 8 of.

the Central Excise Bules, 1944, the Central Government hereby exempts glycerine falling under Item No. 14C 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 tn excess of seventeen rupees per Quintal.

[No. 43/72.]

G.S.R. 122(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts soap of the description specified in column (3) of the Table hereto annexed and falling under the sub-items specified In the corresponding entry in column {2) of the said Table, of Item No. 15 of the First Schedule Lo tne General Excises ana Salt Act, 1944 (1 of 1944) .from so much of the duty of excise leviahl? thereon a; if ii excess of the duty specified in the corresponding entry In column (4) of the raij u M e.

THE TABI r

Duly

Description

Sub-item No.

SI. No.

(4)

13)

( 2)

I.

7 • 8 per cent, ad valorem.

Soap, household and laundry

2.

15 per cent, ad valorem.

Others sorts

I(.2)

[No. 44/72)

G.S.R. 133(E).—In exercise of the powers conferred by sub-rule (I) of. rule 8 of the Central hxose Rules 1944. the Central Government hereby exempts soap falling under Ituai -No. 15 of the First Schedule to the Central Excises and Salt Act,. 1944 (1 of 194';), fioin so much of the duty of excise leviable thereon, as is equivalent to the amount of duty calculated at the rate of Rs. 4.50 per metric tonne of such soap, subject to the condition that the percentage of neem, karanj, kusum and sal oils or any combination thereof is not less than three in the total oils used in the manuiacture ol such soap:

Provided that in the case of the use of such oils In excess of three per cent, the aforesaid exemption shall be increased further by one rupee and fifty paise per metric tonne of soap for each such additional percentage point Increase.

tNo. 45/72J

G.S.R. 124(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts such soap as is made from indigenous rice bran oil or from a mixture of such oil with any other oils and falling under Item No. 15 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 equivalent to the amount of duty calculated at the rate of •one rupee and fifty palse per metric tonne of such soap for each additional per- centage point increase in the use of such rice bran oil which is in excess of fifteen Der cent of the total oils used in the manufacture of such soao.

[No. 46/72.]

G.S.R. 125(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts tyres of the description specified in column (1) of the Table hereto annexed, and falling under sub-item (1) of Item No. 16 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 •dovm respectively in the corresponding entries in columns (2) and (3) of the said Table.

THE TABLE

Conditions Description

Dutv

(i)

(2)

(3)

Tyres for motor vehicles Forty per cent ad valorem

If the total value of the tyres for motor vehicles cleared by the manufacturer during the pre- ceding financial year for home consumption did not exceed Rs. 4 oo crores.

.,. ,(I)J 1 H A ^HE O, 1 ,1~A fc^lKAOK J.^A 33I

Provided that such exemption shall apply only in relation to the first clearance o£ such tyres for home consumption during any financial year upto a total value ol RE. 1.25 crores:

Provided further that in relation to the period commencing on the 17th March, 1972 and ending with the 31st March, 1972, nothing contained in this notification shall apply to a manufacturer of tyres for motor vehicles who has already availed of t^ie concession under the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 34/71-Ceniral Excises, dated 7th April, 1971 during the pariod whan that uotihcation was in lorce.

[No. 47/72.]

G.S.R. 126(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 •of the Central Excise Rules, 1944, the Central Government hereby exempts paper and board falling under sub-item (3) of Item No. 17 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 forty-five paise per kilogram.

[No. 48/72.]

G.S.R. 127(E).—In exercise of the powers conferred by su)>-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that in the notifications of the Government of India in the Ministry of Finance, Depart- ment of Revenue, or Department of Revenue and Insurance, as the case may be, specified in column (2) of the Table below for the expressions specified in the corresponding entries in column (3; of the said Table, wherever they occur in the said notifications, the expressions specified in the corresponding entries In column (4) thereof shall be substituted.

THE TABLE

for

Notification No. and date

substitute SI. No.

(2)

(4)

(3)

(i) _

No. 24/65-Centrai Excises, dated the 2Srh "35 pake per kg." "45 paise per Kg." i.

February, 196s.

No. 18/61-Cen'ral Excises, dated the Ist "thirty-five naye paise

2.

"forty-five paise per March, 1961.

No. 46/71-Central Excises, dated the 24th

3-

per kilogram". "7 paisc per Kg."

April, 1971.

kilogram". Fen paise per kilo- gram .

[No. 49/72 1

G.S.R. 128 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 ftf the Central Excise Rules, 1944, the Central Government hereby makes the Hollowing further amendments to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 163/65-Central Excises, dated the lbt October. 1965, namely:—

In the t-alrl notification, in the Table,

(a) far the entries in columns 3, 4, 5(fO, 5(b) and 5(c) against S. No. i(aMl)

I he following entries shall be substituted, namely:—

5(c)

50)

3

4

12

"6

16 14

(b) for the entries in columns 3, 4, 5(a), 5(b) and 5(c) against S. No, l(a)(il)

the following entries shall be substituted, namely:—

5(")

3

4

50>)

Ii

"Nil.

9 7 ";

7

(c) for the entries in columns 3. 4, 5(a), 5(b) and 5(c) against S. No. l(b)(iii)

the following entries shall be substituted, namely:—

5(b)

50)

3

5(0 4

II

"N:l.

9

7";

7

(d) for the entries in columns 3, 4, 5(a), 5(b) and 5(c) against S. No, 2(1,)

the following entries shall be substituted, namely:—•>

5(b)

50)

5(0 3

4

18

21

6

15

1 5 ";

(e) for the entries in columns 3, 4, 5(a), 5(b) and 5(c) against S. No. 2(ii>

the following entries shall be substituted, namely:—

50)

3

4

5(0

S(h)

16

10

10 " i "Nil.

13

(f) for the entries in columns 3, 4, 5(a), 5(b) and 5(c) against S. No. 3(i)-

the following entries shall be substituted, namely:—.

5(b)

4

5

5V0

3

6 pnise per Kg,

6 paxse per Kg.

6 pai?e per Kg.

"6-oo

6 paie per Kg.

plus 20 per cent of the duty levi able.

plus 25 per cent of the duty levi- able.

plus 15 per cent, ot the duty levi- able.

plus 15 pej cent, of the du

[No. 50/72.1

-334 1 E GA =.1JC - Ji,_lA ^ I K Al AK u 11-

G.S.R. 1 2 9( E ) . — In e x e r c i se of t he p o w e rs c o n f e r r ed by s u b - r u le (1) of r u le 8 ot t he C e n t r al Excise Rules, 1944, t he C e n t r al G o v e r n m e nt h e r e by e x e m p ts r a y on a nd s y n t h e t ic fibres a nd y a rn falling u n d er I t em 18 of t he F i r st S c h e d u le t o ' t he C e n t r al E x c i s es a nd S a lt Act, 1944 (1 of 1H44), a nd specified In c o l u mn (12) ol t he T a b le h e r e to a n n e x ed from so m u ch of t he d u ty of excise l e v i a b le t h e r e on us is in excess of t he d u ty specified in t he c o r r e s p o n d i ng e n t ry in c o l u mn (3) thereof.

T HE TABLE

Duiy 1. Description

S.N(

(2)

(V CD

3cr kg.

Rs. 1

Sraplc fibre—.

1.

1-oo (i) of cdlulobic origin. . •

.

(ii) of noti-cellulosn; origin—

6'OT (a) acrylic fibre . •

. . ..

(IV) polyester fibre of not mote than 2 deniers. . . .. •

35 "50

(c) others. . . ..

. . . . ..

30-00

2. Rjyon and Bynthctii; yarn consisting enrirelv of c-lkiiosic derivative? or re"en er^ed cellulose or both—

(il below 75 denicrt. . . ..

. .

11-40

(,11) 7s deniers and above but bclovv 100 deniers.

V XO

(110 100 denicri and above but: belovv 120 denieri.

5-25

(ivi 120 deniers and above but below i so deniers.

4-35

(vi 150 d-^'iier¹) ,ind above but below 350 deniers.

3'75

(vO 350 deniers and above but below 1100 deniers, .

2-50

2-00 (vii) A'jjve n oo cletiLeri, . . . ..

. ..

(3)

(2)

Other synthetic vai n—

3-

RE p er kg.

(a) Poiyarnide (Nvlonj yarn—

(

IJ b e l ow 30 d r n i c t s. .

..

.

•

3 5 - 0°

3 0 ' 00 (11) 30 deniers a nd above b ut b ; l ow 75 di'niers.

(111) 75 d;merd a nJ a oj Te b ut below 90 L I M I ;^

25 '00

(ivj go d(_iieri and ab ive b ut below 1^0 dr.iiri-..

20-oo

fvi L50 demers and above b ut n ot above 75 j deniers

R-oo

(yi) Above 750 deniers.

. . . ..

4-00

( b; O t h er t h an P o l y a m i de (Nylon'l y a r n—

(1) below 30 deniers. . . . . . . ..

(11) 30 demers and a b o \e b ut below 75 d s n i t r t. . . . .

(ni) 75 deniers a nd above b ut below 100 deniers. . , . . ,

(iv) I OO deniers a nd above but not above 750 deniers.

(y) Above 750 deniers. . ,

. . . ..

40-00 35-oo 25-00 20-00 5-oo

G.S.R. 130(E),—In exe.'cj^e of the powers conferred by sub-rule (1) of rule S of the- Central Excise Rules, 1944, the Central Government hereby exempt*, yarn spun out of synthetic staple fibres falling under Ttem No. 18 of the First Schedule to the Central Excises and Salt Act, 1944 (1 erf! 1944) and of the descrip- tion specified in column (2) of Ihe Table hereto annexed, from so much of the duty ot excise leviable ihereon as is In excess of the duty specified in the corres- ponding entry in column (3) thoreof:

THE TABLE

D u ty

D e s c r i p t i on

s.

N o.

i

3

k i l o g r a m)

( R s. p er i. Y a rn B p u n—

fal w h o l ly o ut o( s y n t h e t ic s t a p le fibre of c e l l u l o se o r i g i n, or

( bj o ut of s t a p le fibre a f o r e s a id a nd c o t t on o n l y, p r ov d ed t h a t t be c o t u ui

c o n t e nt of t he y a rn d oc n ot cxcei-d io p er c e nt of its W e i g h t—

(i) o i ' 69 or m o re c o u n ts . . . . . . ..

' i i) of 51 or m o re c o u n ts b u t l e ss t h an 69 c o u n ts . . ..

1-50 1-25 l-IO (111) of 40 or m o re c o u n ts h ui less t h an JI couni!> . . ..

o-8o (iv) ot 34 or m o re c o u n ts b ut le^s t h an 40 c o u n ts . . ..

O'7O fv) of 29 or m o re counts, b ut less t h an 34 c o u n is . . ..

0-32 (vij ot 22 or m o re c o u n ts b ut less t h an 29 c o u n ts

0-20

fviij of 14 or rruiru c o u n ts b at less t h an 22. c o u n ts

(viii) of leas t h an 14 c o u n ts . . . . . . ..

o-io

(.c") o ur ol sMple fibre a f o r e s a id a nd a ny n a t u i al fibre o t h er t h an c o t t o n.

p r o v i d ed t h at t he n a t u r al fibre c o n t e nt of t he y a rn d o es n ot exceed 10 p el c e nt of its w e i g ht , . . . • • <<

Y a rn s p u n—

2.

(a) w h o l ly o ut ot s y n t h e t ic itapL- fibre ol n o n - c e l l u l o s ic o r i g in o t h er t h sn

a c r y l ic fibre, or

(b) p a r t ly o ut of t he s t a p le fibre a f o r e s a id a nd p a r t ly a ry o t h er fibre or fibres, p r o v i d ed t h at t ra n a t u r al fibre c o n t e n t, it a n y. of t he > a rn d o es

n ot exceed 10 p er c e nt of its w e i g h t—

it t he n o n - c e l l u l o s ic l i h re c o n t e nt of it i s—

CO 50 p er c e nt or m o re . . . . . ..

(ii,' less t h an 50 p er c e nt b ut n ot less t h an 25 p er c e nt

i;-oo 12-00

]0'00 (iii) less t h an 25 p er c e nt b ut n . o re t h an 10 p er c e nt . ..

(,iv) 10 per cent 01 less

7.50

3- Y a rn s p un e i t h er w h o l ly o ut of a c r y l ic fibre or p a r t ly of s u ch fibre, a nd p a r t ly ot a ny n a t u r al fibre, t he n a t . i r al fibre c o n t e nt of s u ch y a rn b ; t ng n ot m j re t h in 10 p er c e n t .—

( 1) m a n u f a c t u r ed on w o r s t ed s y s t e r r .—

( a) h a n d - k n i t t mg . . . . . . ..

- 00

( b) o t h e r s—

(i) of 40 c o u n ts a nd a b o ve

(ii) ot a b o ve zo c o u n ts b ut b e l ow 40 c o u n ts . . ..

(iii) of 20 c o u n ts a nd b e l ow . . . . . ..

14-00 8-oo 4-00

1 00 ( 2) m a n u f a c t u r ed on ot i cr s y s t cr •;

. . ..

Explanation.—For the purposes of this notification, the term 'count' means New Fren;h Count.

LNo. 52/72.J

G.S.E. 131(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Cfntral Excise Rules, 1944, the Central Government hereby exempts rayon anil synthetic fibre and filament yarn wastes of the description specified In column (I) of the Table hereto annexed and falling under Item No. 18 of the First Scheiiul*' 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 mentioned in the corresponding entry in column (2) thereof.

THE TABLE

Duty Description

1 1

Rs- per kg.

Godct waste, under-size cakes waste and reeling and coning waste, wet waste, hand

waste, winder cut wastc3 spool cut waste and other wastes—

1'00

(i) of cellulosic origin

(ii) others

5-00

Explanation.—For the purposes of this notification 'waste' means a tangled mass of short lengths not capable of being disentangled without considerable labour.

[No. 53/72.]

O.S.R. 133(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts woollen yarn falling under Item No. 18B of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and of the description specified In column (2) of the Table hereto annexed from so much of the duty of excise leviable thereon

as in in excess of the duty specified In the corresponding entry in column (3)' thereof:

THE TABLE

Description

Duty s.

No.

i

2

3

i Worsted yarn—

(a) Hand knitting—

CO ercy

(H) processed and/or dyed

(b) Hair belting yarn

. 5-0 per cent ad valorem. 13'0 per cent ad valorem. 3'0 percent

ad valorem*

Cc) Others—

( i) of 4 8a c o u n ts a nd a b o ve

. 20'0 percent ad valorem.

( i i) of a b o ve 2 4s b ut b e l ow 4 83 c o u n t s! . . ..

• 12-0 percent.

( i i i) of 2 4s c o u n ts a nd b e l ow . . . . ..

ad valorem. . 50 per cent. ad valorem.

2 W o o l l en y a rn ( c o n t a i n i ng n ot l e ss t h an 60 p er c e n t, of w o ol a nd not V5 per cent-

ad valorem.

more than 5 per cent of virgin wool) commonly known as shoddy.

3  Woollen  yarn made from  tannery or stripped wool     .                 .  7"5 Per  cent-1
                                                                               ad valorem.
 4  All  others^, not otherwise specified                                  •  10'0 per cent.

ad valorem.

SEC. 1(1)3 THE GAZETTE OF I N D J A K £ r R A O T M N ^ W _ _ _ _ _ _ _ _ _ 3 43

(U.VR 1S3(E>.—In exercise of the powers conferred by sub-rule (1) of rule 8 "of the Central Excise Rules, 1944, the Central Government hereby exempts kilk yarn ^ailing under Item No. 18C of the First Schedule to the Central Excises and Sstft'Ai/t, 1944 (I of 1944), from the whole of the duty of excise levibale thereon. l'

[55/72.]

G.S.R. 134(B>.~In exercise of the powers conferred by sub-rule (l) of -rule 8 of the Central Excise Rules, 1944. the Central Government hereby exempts jute twist, yarn, thread, ropes, and twine, all sorts falling under Item No. 18D of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), pnd consumed within the factory in which it is produced for the manufacture of Jute Manufactures falling under Item No, 22A of the said Schedule from the whole of the duty of excise leviable thereon:

Provided tha^ where such consumption is elsewhere than in the factory of production, the exemption contained in this notification shall be allowable only If the procedure laid .down in rule 56A or rule 96E of the said rules is followed. [56/72.]

G.S.B. 135 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts jute products of the description specified below and falling under Item No. 18D of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944), from whole of the duty of excise leviable thereon.

Description of Jute products

(1) Yarn waste and waate yarn; (2) Thread waste and waste thread; and (3) Twine waste and waste twine.

[67/72.]

G.S.R. 136(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts jute twibt, yarn, thread, ropes and twine, all sorts^ falling under Item No. 18D of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), as are, to the satisfaction of. the Collector of Central Excise, required and used by the Indian Jute Industries Research Association, Calcutta and Govemmnt Test House, Alipore, Calcutta, for test or research purposes, from the whole of the duty ol excise leviable thereon, provided the remnants left over after the testing are destroyed.

[58/72.]

„ 3 M JJ

l

• A

l in

U

l ^ l ~A

^

I KA

._ ^ AK

i

3 45

G.S.R. 137(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts samples of jute twist, yarn, thread, ropes and twine, all sorts, and falling under Item No. 18D of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), drawn for test purposes within or outside the factory of manufac- ture of such goods from the whole of the duty of excise leviable thereon:

Provided that—

(i) the size of each such sample does not exceed 92 cms. in length; and

(11) the overall quantity of such samples in a financial year does not axceed 92 meters.

[59/72.]

[59/72],

G.S.R. 138(E),—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts yarn falling under Item No. 18E of the FhM. Schhedlue 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 leviable thereon as is in excess of the duty specified in the corresponding entry in column (3) thereof: —

THE TABLE

Description

Duty s. No.

i

2

3

Rupees per kilogram

i. Yun containing partly synthetic staple fibre of non-ccllulosic origin other t h in acrylic fibre and partly any other fibre or fibres, the content of such synthetic staplefibrc being more than 5oper centby weightof such yarn—

if non-cellulouic fibre content of it is—

(i) mote than 55 per cent

(ii) more tnan 50 per cent but not more than 55 per cent

15'00 7-50

V-irn containing pnrtly synthetics taple fibre of cellulosic origin and or

cotton and partly W J OI and/or synthetic slaplc fibre of non-cellulosic ori- gin, provided t hu the content of synthetic staple fibre of celMosic origin an j / or cotton is more than 50 Per cent by weight of such yarn—

if the non-collulosic fibre content and'or wool fibre content oi it is—

(i) 40 per cent or morcj but not more than 50 per cent

(ii) 20 percent or more, but less than 40 per cent . . ..

8-00 6-oo

(ill) less than 20 per cent

4'00

3. Yarn containing parly wo 3l and'or actylic fibre and partly any other fibre or fibres provided, that ihe wool and/or acrylic fibre content is more than 50 pet cent by weight of such yarn —

(1) Worsted yarn—

(a) Hand knitting—

& grey

1-38

I (ii) processed and/or dyed

7'i5

O'"3 (b) Hair belting yam

(c) Others—

11-30 (i) of 40 counts and above . . . . . . ..

(ii) of above 20 counts but bclovv 40 counts . . . ..

(iii) of 20 counts and below . . . - , •.

5-58 1-38

(2) Yarn (containing not less than 60 per cent of wool and not more than

S per centofvirgin wool) commonly known asshoddy

0-56

(3) All others

1-35

'4. Yarn containing partly silk fibre and partly and other fibre or fibieSj pro- vided that the silk fi^rc content is more than 50 per cent by weight of such yarn . . . . . . . . . ..

15-00

5-

Y ni containing two or more of synthetic staple fibre oi cellulosic origin j jute (including Bimlipatam jure or mesta fibre) and cotton, provided that the )ute (including Bimlipitarn jute or mesta fibre) content, if any, is less thin 50 per cent by weight of such yarn—of 69 or more counts,

1-50

of 51 or more counts but less than 69 counts

1-25

of 40 or mote counts but less than 51 counts . . . ..

I-10

of 34 or more counts but less than 40 count;, . . . ..

o'8o

Sac. 3(iH THE GAZETTE Of 1NI>1> J I X T R A UR D I N A RY ^{3 4}?

I

a

3

of 29 or m o re c o u n ts b ut l ea i h an 34 c o u n ts

•

of 22. or m o re c o u n ts b in less t h an 29 c o u n ts . . ..

of 14 or m o re c o u n ts b ut less, t h an i2 c o u n ts >*

0'70 0-32 0-20 0 10 of loss t h an 14 c o u n ts . . . . . . . ..

6. Y a rn c o n t a i n i ng p a u ly jute ( i n c l u d i ng B i m l i p a wm lute or m e s ta fibred a nd p i r t ly a ny o t h er i l b ic ur h b r cs (othei t h an c o t t on fihie a nd s y n t h e t ic s t a p le fibre of cellulosic o r i g i n ), p r o v i d ed t h at t he juic ^ i n c l u d i ng B i m l i p a t am jute or m e s ta fibre) c o n l e nt i\ m

0-60

Yarrij n ot o t h e rs ISL sfeciiu d .

. . . . ..

10.00 7.

Provided that in the case of yarn mentioned against Serial No. l(ii), 2, 4 and 7 of the aforesaid Table, the duty shall be reduced further by Ri. 2 per kilogram if such yarn is of 34 counts or less.

Explanation.—For the purposes of this notification, the term 'count' means New French Count.

[60/72.]

v >i

G.S.R. 139(E).—In exercise of the powers conferred by section 37 of Central Excises and Salt Act, 1944 (1 of 1944), the Central Government heraby makea the following rules further to amend the Central Excise Rules, 1944, namely: -

1. These rules may be called the Central Excise (Fifth Amendment), Ruleaj 1972.

2. In the Central Excise Rules, 1D44,—

U) in rule 96-D, after the words "jute manufactures", wherever they occur, the brakets and words "(including Juts twi*t, yarn, thread, ropes and twine)", shall be lniertad;

i K A I 1 —A .1 A ~_ JNAR IT* U—

(ii) in Chapter V for the sub-heading "EVI-Cotton yarn and woollenL yam, special procedure", the following sub-heading shall be substituted, namely: —

"EVI-Cotton yarn, wollen yarn and yarn tolling under Item No 18E of the First Schedule to the Central Excises and Salt Act, lt>44 (1 ot 1944), special procedure.";

(ii) in rules 90-V and 98-W, aiter the words "cotton yarn" whoever they occur, the words, figures, brackets and letter "or yarn falling under Item No 18E of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)" shall be inserted.

[61/72.]

G.S.E. 140(E).—In pursuance of rule 90W oi the Central Excis- Rules 1044 the Central Government hereby directs that the rate" of duty in respect of varn X ^ ' t t¹^ ^ ^⁰^ *^{3 11} f P^.cent. by weight of cotton anl partly^ny S, (i,f ^ " i fl r S> ,ht W⁰⁰¹ or s i lk eontent being less than 40 per cent by ftSfNo IS^of fhTFir^t £h rff?h ?*% Wn? r⁰¹ Or £iIk) a nd filing uV,der IQJIS "i . ?u j First Schedule to (he Centra) Excises and Salt Act 1044 n nf 1944) and of the description specified in column 72) of the Table hereto annexed.

shall be the rate specified in the corresponding entry in column (3) of the said Table.

THE TABLE

O.sCiiption ot yaiii

si

Rate

¹

3

Paise t per square metre of the ^fabric made.j

20-co

2

12-00 Yarn used in making medium-A fabrics . . ..

3

6-6o

Yarn used in making medium-B fabrics^ . . . ..

4

4-40

2'20 Yarn used in making coarse fabrics . . . ..

5

6

4"

Yarn used in making embiok¹eijk:n the FH.CC, in

v a rn used in making fabrics impregnated or ccaitd with piipi-K- j o ns of cellulose derivatives or oi other aitficitl plfjtk n.a'tiis i

l it cmy fci tie . t n t U rf Je'-if- ble on yarn con- tained in the base fabrics if not already paid.

Provided that if the manufacturerer elects to avail himself of the special provision contained in rule 96W aforesaid the procedure set out in that rule in this behalf shall uniformly apply to all the yarn of the description specified in the above Table and used by him in the production of cotton fabrics in his factory.

Explanation: —

For the purposes of this notification—

(i) "base fabrics" shall have the same meaning as assigned to it in Item No 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944),

(ii) the average count of yarn in a fabric shall be deemed to be the count

of all yarn contained in such fabric.

[62/72]

G.S.B. 14KE).—In exercise of the powers conferred by sub-rule (i.) 01 rule 8 of the Central Exise Rules, 1944, the Central Government hereby exempts yarn containing partly more than 40 per cent, by weight of cotton and partly any other fibre or fibers, the wool or silk content being less than 40 per cent, by weight of such yarn (where such yarn contains wool or silk) and falling under Item No. 18E of the First Schedule to the Central Exises and Salt Act, 1944 (1 of 1944) and contained in fents, rags or chindies arising out of cotton fabrics pro- duced by factories working under the special procedure laid down in rule 96-V of "the said rules, and such cotton fabrics being of the description specified in column (2) of the Table below, from so much of the duty leviable thereon as Is in excess of the duty specified in the corresponding entry in column (3) thereof.

THE TABLE

Duty

Description

SI.

No.

( 2)

(3)

CD

1

2

3 4 5 6

Yarn contained in fents of superfine fabrici Yarn contained in fents of fine fabrics Yarn contained in fents of medium-A fabrici. Yarn contained in fents of mcdium-B fabrics Yarn contained in fents of coarse fabrics Yarn contained in fents of cotton fabrics gene -

Per Kilogram Two rupees Eighty paise. Forty-five paise. Thirty paise Fitcen paise Sixteen and a half paise rally described as Maiimo-tvpc and in fabrics in which the warp and weft yarns are connected and fastened together by chain Hitches barred against each other.

Yarn contained in fents of embroidery in the

7

8 Yarn contained in fents of cotton fabrics impreg- nated or coated with preparations of cellulose derivatives or of other artificial plastic

The duty for the time being leviable on yarn contained in the fents of the base fabrics if not already paid. The duty for the time beinp levi- able on yarn contained in the fents of the baee fabrics if materials.

not already paid.

Yarn contained in rags and chindics of cotton

Nil.

9

fabrics.

Explanation: —

For purposes of this notification;:—

(ii)"base fabrics" shall have the same meaning as assigned to it In It"m No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944).

(ii) the weight of yarn contained in the fents as are grey at the time of their clearnce from the factory shall be computed at ninty-flfe per cent, of the weight of the fents.

[63/72]

GS.B. 142 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Pules, 1944, the Central Government hereby exempts yarn containing partly more than 40 per cent, by weight of cotton and partly any Other fibre or fibres, the wool or silk conLcnt being less than 40 per cent by weight of such yarn (where such yarn contains wool or silk) and falling under Item No. 18E of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), intended to be used in the manufacture of cotton fabrics falling under aub-item 1(1) of Item No.19 of the aforesaid Schedule from the whole of the duty of excise leviable thereon:

Provided that in respect of the said yarn produced elsewhere than in the factory of production of Ihe said rotten fabrics, the procedure set out in Budget Chapter X of the aforesaid rules 13 followed.

Provided further that nothing contained in this notification shall apply to the said yarn used in the manufacture of cotton fabrics produced in factories by manufacture-is who avail of the exemption under Notification No. 120/G9-Central Excises, dated the 29th April, 1969.

F64/721

G.S.R. 143(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts yarn of the description specifid in column (1) of the Table hereto annexed and falling under Item No. iaE of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and used for weaving of fabrics in a composite mill, from so much of the duty of excise leviable thereon as is in excess of the duty specified in the corresponding entry in column (2) of the said Table.

THE TABLE

Rate

Description

(i)

0)

Rs. per kilogram

Yarn containing partly more than 40 per cent, hy weight of cotton and partly anv other fibre or fibres, the wool or silk content being lew than 40 per cent, by weight of such yarn (where such yarn contains wool or silk).

(1) of 29 or more counts but less than 34. counts .

i-55

lii) ot less than 29 counts . . ..

o-6o

Explanation; —

For the purposes of this notification,—

(1) "composite mill" means a manufacturer who is engaged in spinning of such yarn or weaving or processing of cotton fabrics with the aid of power and has a proprietary interest in at least two of such manu- facturing activities;

(2) the duty on sized yarn shall be charged on the ba^ls of its weight before sizing,

[65/72]

G.S.R. 144(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exmpta cotton fabrics of the description specified in column (2) of the Table hereto an- nexed and falling under sub-item 1(1) of Item No. 19 of the First Schedule to the Cntral Excit>et, and Suit Act Ifl44 (1 of 1944), 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

Description

SI. No

(2)

(1)

(3)

1 Cotton fabrics, other than blankets^ not exceeding 6 • 25 per cent, aj valorem.

Rs. 2-50 per square metre in Value.

6-25 per cent. ad valorem 2 Blankets not exceeding Rs. 4 per square metre

12-5 percent. ad valorem.

Other cotton fabrics .

3

[65/72]

O.S.B. 146(E).—In exerciee 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 to the notification of the Government of India in the Ministry Of Finance (Department of Revenue and Insurance), No. 106/70-Central Excises, dated the 1st May, 1970, for the entries in column (3) "Two per cent, ad valorem", "Three and a hall per cent, act valorem", "Five per cent, ad valorem" and "Six and a half per cent, ad vblvrem", the entries "2.4 per cent, ad valorem". "3.5 per cent. ad valorem", 6.0 per cent, ad valorem" and "9.5 per cent, ad valorem" shall, respectively, be substituted.

[68/72.]

G.S.R. 147(E).—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 Additional Duties of Excite (Good^ of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby directs that in the notification of the

"THE TABLE

Dutj

S- No. Description

(3)

(a)

Processed Rayon or artificial silk fabrics—

Value per square metre —

Not exceeding

Exceeding

R B.

Rs.

3.00

(a)

-•

per cent. valorem.

06 ad

3-00

3'5o

(b)

r";r cent. vaiirrern.

ip5 ad

1 to

(c)

3 50

per cent. valorem.

2-0 ad

(d)

per cent. valorem.

5-5 ad

[69 72]

G.8.R. 148(E).—In exercise of the powers conferred by sub-rulo (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempt* damaged or sub-standard pieces, commonly known as 'chlndies' or 'rags', not exceeding 92 centimeters in length, of jute manufactures and falling under Item No. 22A 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.

[70/72.1

G.S.R. 149 (E),—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts glass and glassware, oJ! the description specified in column (3) of the Table hereto annexed and falling under sub-items specified in the corresponding entry in column (2) of the said Table, of Item No. 23A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1&44), from so much of. the duty of

. ^UK *A RA Antf 361

excise leviable thereon as is in excess of the duty specified in the corresponding entries in column (4) thereof.

T HI TABLE

Duty

S. No.

Description

Sub- Item No.

( 2)

( i)

C3">

1

Sheet glass and plate glass

( i)

2

Laboratory glassware ,

( 2)

18 per cent. ad valorem 5 per cent. ad valorem.

[71/72J

B. K. AGARWAL, Under Secy.

G.S.R. 150(E) —In exercise of the powers conferred by sub-rulo (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the excisable Roods specified in column (3) of the Table below and falling under the Items of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon as is in excess of the duty

leviable at the rate specified in the corresponding entry in column (4) of the said Tables: —

THE TABLE

S. No. Item Nn.

Description

Rate of duty (per metric tonne)

(i)

CO

(4)

(3)

i

26 Steel ingots including steel melting Rupees nlnty-seven amd scrap.

fifty paise.

2 26AA(i) Semi-finished steel including blo.ims, billets, slabs, sheet bars, tin bars nad hoe bars,

Rupees sixty five plus the excise duty for time being leviable on steel ingots.

a6AA(ia)

3

Rupees sixty fire plus th" excise duty for toe time being leviable on steel ingots.

Bars, rods, coils, wires, joists, girders, angles other than slotted angles, channels other than slotted channels, tecs, beams, beds, trough, piling and all other rolled, forged or extruded shapes and sections, not otherwise specified.

28

Tin plate and tinned sheets in - Rupees five hundred und twenty.

4

eluding tin taggers, and cuttings ot such plates, sheets or taggers.

[72/72]

G.S.E. 15KE).—In exercise of the powers conferred by sub-rule <1J of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 46/65-Central Excises, dated the 28th February, 1965 for the figures specified in column (1) of the Table below, the figures speci- Jied in the corresponding entries in column (2) thereof shall be substituted.

THE TABLE

Substitute

For

(2)

w

75  ' 00                                                                               9TS0
 1 2 5 - 00             .     .     ..                                                162-50
1 5 0 • 00                                                                            195-00
1 9 0 - 00              .     .     ..                                               247-00
3 2 5 - 00              .     .     ..                                               422-50

G.S.R. 152(E)J—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 notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 133/65-Central Excises, dated the 20th August, 1965, for the figures specified, in column (1) of the Table below, wherever they occur In the said notification, the figures specified in tho corresponding entries In column (2) thereof shall be substituted.

THE TABLE

For

Substitute

(2)

(I)

65 00

162-50 i^S'50 327-50 325 00 422'SO

5o '00 75'00 I2-T0O 135'QO 175'00 250 00 325 QO

[74/7* ]

G.S.R. 153(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government herby directs that in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 81/66-Central Excises, dated the 21st May, 1666, for the figures "175.00" the figures "227.50" shall be substituted.

[75/72.]

G.S.R. 154 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Bules, 1944, the Central Government hereby exempts Iron or Steel Produrts iaHine under sub-items (li) and (iii) of Item No. 26AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and made from old and used re-rollable scrap without undergoing the process of melting, or from fresh unused re-rollablc scrap on which the appropriate amount of duty has already been paid, from so much of the duty of excise leviable on such products as is equivalent to the duty of excise leviable on semifinished steel falling under sub-item (1) of the aforesaid item:

Provided that nothing in this notification shall apply to such products manu- factured out of scrap m respect of which exemption from payment of excise duty may be claimed under the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 75/67-Ccntral Excises, dated the 20th May, 1967.

F76/72J

G.S.R. 1S5(E).—In exercise of the powers conferred by sub-rule (lj of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts aluminium foils falling under sub-item (c) of Item No. 27 of the First Schedule to 1ho Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of twenty-four per cent, ad valorem:

Provided that where any of the aforesaid foils are manufactured from naked or plain, coated, printed, embossed or backed foils on which the appropriate dutj o£ exercise or the additional duty under section 2A of the Indian Tariff Act, 1034

366 I - OA ^Ht, O 1 _JA . xl A AR L",

(.32 of 1934), as t he case may be, has already been paid, then, t he foils so manu- factured shall also be exempt from so m u ch of t he appropriate d u ty of excise leviable thereon as is equivalent to the duly of excise or the additional duty u n d er section 2A of t he second mentioned Act, as t he case m ay be which h as already b e en paid in respect of t he foils from which t h ey h a ve been m a n u- factured.

F77/72J

G.8.R. 156(E).—In exercise of t he powers conferred by sub-rule Q.) of rule 8 of t he Central Excise Rules, 1944, t he Central G o v e r n m e nt h e r e by directs that in tho Tahle annexed to t he notification of t he Government of India in t he Ministry of Finance ( D e p a r t m e nt of R e v e n ue a nd I n s u r a n c e ), No. 46/70-Central Excises', dated t he 1st March, 1970, for t he entries in column (4) against Serial JSfo. 5, 6, 7 a nd 8, t he entries "Appropriate a m o u nt of d u ty chargeable less o ne thousand a nd sixty-five r u p e es p er metric tonne", "7.2 p er cent, ad valorem", "12 p er cent, ad valorem" and "21 p er cent, ad valorem" shall, respectively, be substituted.

[78/72]

G.S.R. 157 (E).—In exercise of the powers conferred by sub-rule (.1) ol lule '8 of the Central Excise Rules, 1944, the Central Government hereby exempts Internal Combustion Engine of the description specified in column (3) of the Table hereto annexed and falling under sub-items specified in the corresponding entry in column (2f> of the said Table, of Item No. 29 of the First Schedule xo the O n t r al Excises and Salt Act, 1944 (1 of 1944), from so much of the duty

of excise leviable thereon ass is in excess of the duty mentioned in the corres- ponding entry in column (4) of the said Table,

THE TABLE

Duty

Description

S. No.

Sub-item No.

1

2

3

4

1

U percent, ad valorem.

(i) These designed for used as a primemover for transport vehicles and have been jjiven for that pur- pose some spccml shape, size or quality which would not be eisen- tial for their use for any other purpose.

%

5 • 5 percent ad valorem.

Others.

fll)

[79/72]

G.S.R. 158 (E).—In exercise of the powers conferred by sub-rulo (1) oi' rule 8 of the Central Excise Rules, 1944. the Central Government hereby exempts Internal combustion engines other than those specified in the notification of the Government of India in the Ministry of Finance fDepartment oi Revenue) No. 138/G5-Cent''al Excises, dated the 20th August, 1965 amd falling under Item No. 29 (li) of the Fii^t Schedule to the Central Exdses and Salt Act, 1944 (1 of 1844), from the

whole of the duty oi¹ excitfe leviable thereon, if such Internal combustion engines are used, in the factory where they are Manufactured, as component parts in the manufacture of power driven pumps (falling unler Hem No. 30A cf the said Schedule) on which any duty of excise is leviable.

[80/72]

G.S.R. 159(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts refri- gerating and air-conditioning appliances and machinery, all sorts and parts there- of, of the description specified in column (3) of the Table hereto annexed and falling under the sub-items, specified in the corresponding entry in column (2) of the said Table, of Item No. 29A 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 mentioned in the corresponding entry in column (4) of the said Table.

THE TABLE

Sub-item

Description

Duty

No.

SI. No.

(i)

0)

*ni per cent, nd valorem.

i.

(i) Refrigerators *nd other r •fri^Mtine appliances, which are ordinarily sold or offered tor sale as ready as- sembled timlsi inch an ice mnkeisi bottle coolers, iisplay cabinets and water coolers,

2.

53i per cenr. advahrmi.

Air conditioners and other air con- ditioning appliances i which m'e ordinarily sold or offered for sale as ready assembled units, includ- ing package type air-conditioners but excluding evaporative type of coolers.

66 2/3 percent, ad valorem.

Ciii)

i-

firts of refrigerating and air condi- tiouing appliances and machinery, all sort;,.

[No. 81/72 ]

G.S.B. 160(E).—In exercise of the powers conferred by sub-rule (1) o£ rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts elec- tric motors designed for use in circuits at a pressure exceeding 400 Volts, and with a rated capacity exceeding 10 Horse Power and falling under sun-Item 2(11) of Item No. 30 of the First Schedule to the Central Excises and Sail Act, 1B44 (1 of 1944)L from so much of the duty ol excise leviable thereon as is in excess 3f 7.5 per cent ad valorem.

[No. 82/72 1

G.3JL 161(E).—In exercise of the powers conferred by sub-rule (1) of rule 8' of the Central Excise Rules, 1944 the Central Government hereby exempts elec- tric motors, rotorsl and stators falling under Item No. 30 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 if such electric motors, rotors or stators are used, In the factory where they are manufactured, as component parts in the manufac- ture of power driven pumps (falling under Item No. 30A of the said Shcedule) on whirh any dutv of exci

[83/72]

G.S.R. 164(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 Of ihe Central Excise Rules, 1944, the Central Government hereby exempts power driven pumps falling under Item No 30A of the First Schedule to the Central Exrisea and Salt Act, 1944 (1 of 1944), and specified in column (2) of the Table annexed hereto from HO much of the duty of excise leviable thereon as is iD excess of the duty specified in the corresponding entry in column (3) of the said Table.

THE TABLE

S. No Description

(I) 0)

i. Power driven pumps primarily designed for handling water¹;, namely :—

(i) Centrifugal (liorweiitalof Or vertical pumps), (ii) Deep tub^-well turbine pumps, (iii) Submersible pumps, and (iv) Axial flow and mixed flow vertical pumps-

2. Others

Duty.

(i)

io percent, ad valorem.

Nil.

Provided that where the aforesaid power driven pumps on which the duty of excise is leviable are illted with duty paid electric motors or rotora or stators or Internal combustion engines, aig the case may be, such power driven pumps shall also be exempt from so much of the duty of excise leviable thereon as Is equivalent to the duty of excise or thQ additional duty under section 2A of the Indian Tariff Act, 1934 (32 of 1934), already paid on such electric mtori or rotor* or statfirn r>r Internal combustion enjfines.

[84/72]

-. -vUJ 1 . 11 A R... AR .

._t

G.S.R. 163(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts power driven pumps falling under Item No. 30A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), up to a value not exceeding rupees one lakh, cleared for home consumption, on or after the first day of April in ahy financial year by or on behall of a manufacturer from one or more factories, from the whole of the duty of excise leviable thereon;

Provided that,—

(i) this exemption shall not apply to any such power driven pumps manu- factured by a manufacturer ii the total value of the power driven pumps so cleared by such manufacturer during such financial year exceeds rupees two lakhs;

(li) where a factory producing power driven pumps is run at different times in any financial year by different manufacturers, the value of such power driven pumpt, so cleared from such factory and in any such year at nil rate of duty shall not exceed rupees one lakh;

(ill) In the case of power driven pumps manufactured by a manufacturer the value of which so cleared during such financial year exceeds rupees one lakh but does not exceed rupees two lakhs, this exemp- tion iAiall apply only to the first clearances thereof up to a value not exceeding rupees one lakh.

Provided further that a manufacturer shall be permitted to clear for home consumption during the period commencing on the 17th March, 1972 and ending with the 31st March, 1972, power driven pumps up to a value not exceeding five thousand rupees, subject to the condition that the value of power driven pumps cleared for home consumption by or on behalf of such manufacturer from one or more factories during that period does not exceed tan thousand rupees.

Explanation,—For the purposes of this notification, "Power driven pumps" Shall mean the following power driven pumps primarily designed for handling water, namely:-—

(i) Centrifugal pumps (horizontal or vertical pumps); (ii) Deep tube-well turbine pumps; (iii) Submersible pumps; and (iv) Axial flow and mixed flow vertical pumps.

[No. 85/72.]

SEC. 3(1)] 1 a GA l l ii OF l,,L-A ^ I K A O I W. AH

-y_,

G.S.R. 164(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 ol the Central Excise Rules, 1944, the Central Government hereby exempts electric batteries and parts thereof, of the description specified in column (2) of the Table hereto annexed and falling under Item No. 31 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 in the corresponding entry In column (3) of the said Table:

THE TABLE

D u ty

SI No.

Description

<2)

(3)

Seventeen and a half percent.

T. Storage batteries. . . ..

ad valorem-

Z,

Twenty per cent, aivalorem.

Parts Qc 0 jra^i; hittcric, [ho following, namely,

contain T S. coders and p]afcs.

LNo. 86/72.]

J ( /4 i B OA —IE * _*A ~. IRA „__ AK . I.*. i-

G.S.R. 16S(E).—In pursuance of rule 96-YY of the Central Excise Rules, 1944, and In supersesaion of the notification of the Government of India In the Minis- try of Flnanc© (Department of Revenue and Insurance) No 72/68-Central Excises dated 6th April, 1968, the Central Government hereby directs that the rate of duty leviable on plates of electric storage batteries, falling under Item No 31 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1S44), and produced by any manufacturer shall be rupees seven hundred per month:

Provided that where such plates of electric storage batteries are produced by a manufacturer for use ag a component part in the manufacture of electric bat- teries In his factory, the rate of duty on the plates of electric storage batteries shall be rupees four hundred and twenty-nve per month.

I No. 87/72.J

G.S.R. 166 (E).—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, Nos. 61/62 and 89/71, Central Excises dated respectively, the 24th April, 1962, and the 29th May, 1971, is sued by the Department of Revenue, and Revenue and Insurance respectively, the Central Government hereby exempts vacuum and gas-filled bulbs falling under sub-item (1) of Item No. 32 of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944) and of the description 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 snecifled in the corresponding entry in column (3) thereof:—

THE TABLE

Duty

Sl.No.

Description

(3)

(I)

CO

i. Bulbs not exceeding 6o watts but excluding

II per cent, ad valorem.

electric lighting bulbs of the type commercially known as "miniature lamps".

2. Bulbs of the type commercially known as "mini-

ature lamps"—

nil.

(i) for minor's safety lamps. -

(li) other

II percent, advalarem.

(.No. 88/72.J

G.S.R. lBTfEJj—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, th© Central Government hereby exempts elec- tric fans, all sorts, of the description specified in column (3) of the Table hereto annexed and falling under the sub-items, specified In the corresponding entry In column (2) of the said Table, of Item No. 33 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 In the corresponding entry in column (4) of the said Table

THE TABLE

Description

Duty

S.No. Sub-item No.

(4)

(3)

(1)

1.

72 percent, ad valorem.

(I) Table3 cabin, carriage, pedestal and air circulator fans, of a diameter not exceeding40-fi centimetres.

(2)

(I)

(3)

(4)

2.

iz percent, ad valorem.

0) Those designed for use in an industrial system as parts indispensable tor its operation and have been given for that purpose some special shape or ouahty which would not be cssentialfor their use for any other purpose.

12 per cent, ad valorim.

Not otherwise specified

3-

(3)

I No. 80/72.]

G.S.R. 168(E).—In exeicise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, 1941 and in supersession of the notification of the Government of India m the Ministry ot Finance (Department of Revenue and Ins-nrance), No. 207/67- Central Exjises, dated the 16th September, 19G7, the Central. Government hereby exempts wireless receiving sets (other than (i) radiograms, (li) radios with extra space in cabinet for fitting in record players

or record changes and (iii) broadcast television receiver sets) falling under Item No. 33A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and nf the description specified in column (1) of the Table hereto annexed fiom so such of the duty of excise leviable thereon as is in excess of the amount specified In the corresponding entry in column (2) of the said Table.

THE TABLE

A m o u nt ( R u p e es p er set) Description

(1)

(z)

Set, the price of which at the point of sale to the consumer—

ij) docs not exceed Rs 165—'

(a) if manufactured in an industrial unit in reefed

Nil

of which the Collector of Central Excise 11 satisfied that the capital investment on plant and michincry only installed therein, on the date of the initial installation ot the plant and machineiy is not more than Rs. 7"> lakhs;

Twelve

(b) in thecaseofotheis . .. s

Twenty-four

(ii) exceeds Rs. 165 but does not exceed Rs. 225

(iii) exceed^ Rs. 225 but docs not exceed Ri>. 300

Forty

Sixty.

(iv) exceeds Rs. 300 but does not exceed R^- 375

Ninety

(v) excels Rs. 375 bm does not exceed Rs. 475 •

( V J) e x c e e ds R s. 4 75 b ut J o es n ot e x c e ed R s> 5 75 •

One hunjred and twenty.

( v n) e x c e e ds R s. 5 7; b ut d o es 1101 e x c e ed R s. 675 .

One hundred and sixty.

(viii) exceeds R s. 6 7 5.

. . ..

Two hundred.

Explanation.—In calculation the price of any wireless receiving set, for the puipos

[90/72.3

G.S.R. 169(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of tfae Central Excise Rules, 1944. the Central Government hereby makes the follow- ing furthiir amendment in the notification of the Government of India In the

Ministry of Finance (Department of Revenue and Insurance) No. 173/68- Central •Excises, dated the 14th September 1S88, namely:—

In the Table below the said notification for S. No. 4 and the entries relating thereto the following shall be substituted, namely: —

(I)

(3)

0)

(a) All electric wires and cables falling

4 per cent- ad valorem.

"4

under Item No. 33B (ii) of the said First Schedule manufactured by an industrial unit in respect of which an officer not below the rank of an Assis- tant Collector of Central Excise is satisfied that the capital invest- ment on plant and machinery only installed therein as on the date of initial installation of the plant and machinery, is not more than Rs. 7-5 lakhs, but excluding (i) un-insulated copper wires (whether single or strand- ed or bunched and) (ii) winding wires made of copper.

(b) All others.

5 percent, ad valorem. "

[91/72.7

G.S.E. 170(E).—In exercise ol the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts mctor vehicles of the description specified in column (3) of the Table below and falling under the sub-items of Item No. 34 of the Fir^t Schedule to the Central Excises and Salt Act, 1944 (1 of 1S44), specified in the corresponding entries In column (2) of the said Table, from so much of the duty of excise leviable thereon as Is in excess ol the duty leviable at the rate specified in the corresponding entries in column (4) of the said Table.

THE TABLE

S.No.

Description

Rate of duty.

Sub-item No.

(3)

(4)

(i)

GO

i.

(i)

Auto-cycles, motor cycles, scooters, auto-rickshawu and any other three- wheeled molor vehicles—

Rs. izo'OO each or io per cent ad valorem, whichever is lower.

(i) the cubic capacity of the engine of such vehicles does not exceed 75 cc.

(ii) Others

Rs. aio-oo each or 9 per cent ad valorem, whichever is higher.

2.

(2)

Rs- i333'33 each or I3'33per cent, aj valorem, whichever is higher.

Mjtor vehicles of not more than 16 H.P.hy Royal Automobile Club (R.A.C) rating.

INO 02/72.J

G.S.R. lilCE).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts tractors falling under sub-item (Ha) of Item No. 34 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1044), and of the description specified In column (2) ol the Table hereto annexed 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 corresponding entries In columns¹ (3) and (4) respectively of the said Table.

THE TABLE

Condi lion Description

Duty

S. No.

C31

W

(4)

T. Tractors of Draw Bar Horie Power Ten per cent . aj valorem.

50 and below

2. Tractors of Draw Bar Horse Power

exceeding 50

Ten per oeni- au valorem.

If an officer not below the rank of an Assistant Collector of Central Kxcise ii saiitfied that such tractors arc used solely for agricultural purposes

Others.

3.

Twelve per cent. ad valorem.

[No. 93/72.1

G.S.E. 172(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1044, the Central Government hereby exempts motor vehicles falling under sub-item (4) of Item No. 34 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1B44), of the description and grogs vehicle weight specified respectively in columns (2) and (3) of the Table below from so much of the duty of excise leviable thereon as Is in excess of the amount specified in the corresponding entry in column (4) of the said Table or 15 per cent ad valorem, whichever is less.

THE TABLE

>. Description

Gross vehicle weight

Amount S. Nc

(3)

(4)

GO

1

Not exceeding 4500 kgs. Exceeding 4500 kgs. but not ex-

Rs. 1,800 2,940 2

'LIGHT' fitted with petrol engine 'MEDIUM' fitted with potrol engine ,

ceeding 9100 kgs.

Exceeding 4500 kgs. but not 'MEDIUM' fitted with dieael engine .

exceeding 9100 kgs.

(i) Hindustan (it) Farge & Dodge (""") Others . . . ..

3,8i6 3,876 4,248

„ -UJJ I tL n. il A. IK. .

CD

(3) (4) w

'HEAVY— fitted with diesel engine. Exceeding 9100 Kg8. but not

4

exceeding 12250 kgs.

(0 "ALCO" and "ALCOP"

5,340

4,399 ("") Tata Mercedes Bcnz type 1210 or Tata I2io, Dodge/Fargo 7 1/2 ton chassis and Hindustan J6 Scries Trucks.

Explanation,—For the purposes of this notification, "gross vehicle •vyelght" means the total weight of chassis, cab, body and pay load including water, fuel, oil. tyres, pick up box and driver.

[No. 94/72J

384 THE GA 111^ Ob Il*_>lA I K A WW AR L

G.S.R. 1?3(E).—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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 99/71-Central Excises, dated the 20th May, 1971, namely—

In the said notification, in the Schedule, for Item No. 6, the following shall be substituted, namely :—

"6. (a) Pistons

(b) Piston rings"

[No. 95/72.1

G.S.R. 174(E).—In exercise of the powers conferred by sub-rule (1) of \ule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendment in the notifications of the Government of India in the Ministry ol Finance (Department of Revenue and Insurance), Nos. 101/71-Central Excises, dated the 29th May, 1971, 153/71-Contral Excises, dated the 2Hth July, 1971 and 155/7I-CentraI Excises, dated the 2Gth July, 1971, namely :—

In each of the said notifications, for the words "piston rings", the words "pistons, rciston rlnas" shall be substituted.

[No. 96/72.]

G.S.R. 175(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts pistons falling under Item No. 34A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), up to a value not exceeding rupees one lakh, cleared, for home consumption, on or after the first day of April in any financial year by or on behalf of a manufacturer from one or more factories from the whole •of the duty of excise leviable thereon:

Provided that—

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

(ii) where a iactory producing the said pistons is run at diflerent times of any financial year by different manufacturers, the value of the said pistons so cleared in any such year at nil rate of duty shall not exceed rupees one lakh;

(ill) in the case of such pistons manufactured by a manufacturer the value of which so cleared during such financial year exceeds rupees one lakh but does not exceed rupees two lakhs, this exemption shall apply only to the first clearances thereof up to a value not exceeding rupees one Jakh:

Provided further that—

(i) a manufacturer shall be permitted to clear for home consumption during the period, commencing on the 17th March. 1972 and ending with the 31st March, 1972, pistons up to a value not exceeding rupees five thousand, subject to the condition that the value of the said pistons cleared, for home consumption, by or on behalf of such manufacturer from one or more factories during the financial year 1971-72 does not exceed rupees two lakhs;

(ii) if a manufacturer manufactures other parts of motor vehicles, namely, brake linings, clutch facings, engine valves, gaskets, nozzles and nozzle holders, pistons rings, shock absorbers, thin-walled bearings, tie rod ends and electric horns, falling under Item No, 34A of the aforesaid

1 . l ln t 1 -L~A „ I ^ t

Schedule, the total value of the clearances of all these aforesaid parts including pistons at nil rate of duty shall not exceed rupees one lakh during such financial year;

(111) nothing contained in this notification shall apply to manufacturers of the said parts, who avail exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 101/71-Central Excises, dated the 29th_ May, 1971 or 153/71-Central Excises, dated the 26th July, 1971.

[No. 97/72.}

G.S.R. 176(E).—-In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cinematograph films, exposed, of the description specified in column (2) of the Table hereto annexed and falling under sub-item 11(2) of Item No. 37 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 In the corresponding entry in column (3) or column (4) thereof, as the case may be.

THE TABLE

Description

SI. No.

Amount of Amount of duty for duty for films which are of films w i d th of 30 m m. or which are above and below 30 —— mm. in width. Not exceeding

exceeding 4000 4000 metres metres in in length. length

(1

(3)

400

4(")

) O)

Films made in Black and White :

I.

(Paise per metre)

(Paise per metie)

(Paise per metre)

1. Cleared for home consumption within twelve

months from the date of certification by the Central Board of Film Censors :

Nil

Nil

I Nil (i) First 12 prints of each picture

10

25 ("i) Next 8 prints of each picture

15

40 (Hi) Next 15 prints of each picture .

25

15

60

40

(iv) Next 15 prints of each picture

25

40

60

85 (0) Next 25 prints of each picture

1 00

80

60

(vi) On t he balance

Cleared for h o me consumption after twelve months

2

Nil

N il

N il

from the date of certification by the Central Board oi Film Censors

4(a) 4(b) ( I)

(2)

0)

II. Films made in Colour :

I. Cleared tor home consumption within twelve months

from the date of certification by the Central Board of Film Censors :

10

20 (i) First 8 prints of each picture

J5

(j'f) Next 12 prints of each picture

20

15

3°

(iii) Next 15 prints of each picture

25

50

35

40

(jti) Next 15 prints of each piclure

50

70

60

1 00 (v) Next io prints of each picture

75

1 00 (yi) On the balance . . . ..

85

150

Nil

N il 2. Cleared for home consumption after twelve months from the date of certification by the Central Board of Film Censors

Nil

Provided that if a film made partly in black and white and partly In colour—

(i) the lengths made in black and white, and m colour shall be assessed separately at the rate applicable respectively to films in black and white and in colour, and

(li) the total length of the fllrn (including black and white, and colour) shall be the basis to determine whether assessment under each category is to be made at the rates specified in column 4(a) or 4(b) of the above Table.

Explanation.—For the purposes of this notification, the term 'length' does not include tuch portion of the films as contains the certificate Issued by the Central Board of Film Censors in respect of that Film,

[No. 98/72.]

. - . I U . _ El

G.S.R. 177(E).—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 cinematograph projectors, falling under sub-item (2) of Item No. 37B of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944) other ihan those specified in the Schedule hereto annexed from the whole of the duty •of excise leviable thereon.

THE SCHEDULE

(1) Projector heads.

(2) Sound heads (optical or magnetic)

(3) Arc lamps.

[No 99/72]

G.SB 178(E)—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 o£ cinematograph projectors, falling under sub-Item (2) of Item No 37B of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), if used for the manufacture or assembling of cinematograph projectors falling under the said Item, from the whole ol the duty of excise leviable thereon

Provided that where such use is elsewhere than in the factory of production of such parts the exemption contained in this notification shall be allowable only if the procedure laid down in rule 56A of the said Rules is followed

Explanation—Far the purposes of thlq notification "parts of cinematograph projectors" shall mean—

(a) projector heads, or

(b) sound heads (optical or magnetic), or

(c) arc larrms

[No 100/72 ]

G.S.R. 119 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes, with effect from 1st April, 1972, the following amendments In the notifications -of the Government of India In the Ministry of Finance (Department at. Revenue and Insurance), Nos. 92/70-Central Excises, dated the 1st May, 1970, 98/70-Ceniral Excises, dated the 1st May, 1970, 33/71-Central Excises, dated the 1st April, 1971, 97/71-Central Excises, dated the 20th May, 1971, 102/71-Central Excises, dated the 29th May, 1971, 109/7l-Central Excises, dated the 29th May, 1971, 114/71- Central Excises, dated the 29th May, 1971, 155/71-Central Excises, dated tbe 26th July, 1971, namely;—

In each of the said notifications, for the words "fifty thousand" wherever they occur, the words "one lakh" shall be substituted.

[Mo. 1O1/72.J

G.S.U. 180(E).—In exercise of the powers conferred by sub-rule (I) of rule ff of the Central Excise Rules, 1944, the Central Government hereby rescinds the following notifications uf the Government of India in the Ministry at Finance,

Department of Revenue, Department of Revenue and Company Law, or Department of Revenue and Insurance, as the case may be, namely:—

 (1) No.  44-Central  Excises,  dated  fie  27th  August,  1955.
 (2) No. 205/62-Central  Excises,  dated  the  24th  November,  1962.
 (3)  No. 205/62-Central  Excises,  dated  the  24th  November,  19(12.
 (4) No.  156/H3-Central  Excises,  dated  the  21st  September,  19G3.
 (5) No.  157/63-Central  Excises,  dated  the  21st  September,  1963.
 (o; No.  175/65-Central  Excises,  dated  the  6th  November,  1965.
 (7) No.  125/66-Central  Excises,  dated  the  6th  August,  1966.
 (8) No.  82/G7 Central  Excises,  dated  the  26th  May,  1967,
 (9) No.  248/67-Central  Excises,  dated  the  11th  November,  1967.
( 1 0) No. 45/69-Central  Excises,  dated  the  1st  March,  1969.
( ID No.  55/69-Central  Excises,  dated  the  1st  March,  1969.
(12) No.  125/69-Central  Excises,  dated  the  29th  April,  1969.
     No.

(13)

127/69-Central Exci&es, dated the 29th April, 1969.

No.

(14)

133/69-Central Excises, dated the 29th April, 1969.

(15)

No. 57/71-Central Excises, dated the 29th May, 1971.

No.

(16)

67/71-Central Excises, dated the 29th May, 1971,

No.

(17)

7G/71-Central Excises, dated the 29th May, 1971.

[No. 102/72.1

G.S.R. J81(E).—In exercise of the powers conferred by sub-section (1) of Section 7 of the Finance Act, 1971 (14 of 1971), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 204/71-Central Excises, dated the 13th December, 1971, the. Central Government hereby directs that with effect from the 17th day of March, 1972, a regulatory duty of excise shall be levied on the goods of the description, 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 Exc-ises. and Salt Act, 1944 (1 of 1944), (hereinafter called the Central Excises Act), at the rates specified in the corresponding entries in column (4) of the said Table, pro- vided that the duty calculated at such rates shall not exceed, and where it exceeds, shall be restricted to, 15 per cent, of the value of such goods as determined in accordance with the provisions of section 4 of the Central Excises Act

THE TABLE

SI. No.

f as percentage of duty leviable er the Central Excises Act 1 with any notification for the- e being in force.

of Dut;

Description und

reac

tim

     Item  No. i
     the  First
    Schedule    to
     the  Centra il
     Excises Ac t.
CD        (2)                           (3)                         (4)
  i.  i8D          Jute twist, yarn, thread, ropes and  twine,      Fifty
                     all  sorts.
 2.  22A(2)        Jute manufactures  (including  manufactures      Fifty
                     of Bimlipatam  iute  or  of  Mcsta  fibre),
                     all sorts, other than h'^Gsians.
 3                 Sti3ln?Jti  infilling  stisl  m-ltingj  crap.    Fifty
 4-  26A           Copper and  cippit  alloya  containing  not      Seventy-five
                     less  than  fifty  p:r  ceni  by  weight  of
                     copp;r.
 5-  25AA          Iron and steel  products                         Fifty
 6.   26B          Zinc                                             Seventy-five
  7-  2-1          Aluminium                                        Thirty-three  and one third
 8.  23            Tin  plate and  tinned  sheets inc'iud;ng  tin   Forty
                     taggers, and cuttings  of such p atcs, sheets
                     or taggers.

[No. 103/72.]

G.S.R. J82(E).—In exercise of the powers conferred by sub-rule (1) of rule 8. of the Central Excise Rules, 1944, read with sub-section (4) of section 6 of the Finance Act, 1971 (14 of 11571), the Central Government hereby exempts all excis- able goods mentioned in sub-section (1) of section 6 of the said Act from so much of the special duty of excise leviable thereon under that sub-sectlion read with any notification issued under sub-section (4j of that section, as relates to the period commencing on the 17th March, 1972 and ending with the 31st March, 1972.

LNo. 104/72.]

G.S.R. 183(E).—In exercise of the powers conferred by sub-rule (1) of rule 8. of the Central Excise Rules, 1944, read with sub-section (4) of section. 6 of the Finance Act, 1971 (14 of 1971), the Central Government hereby rescinds the fol- lowing notifications of the Government of India in the "Ministry of Finance (Department of Revenue and Insurance), namely:—

].

2.

No. 34/71-Central Excises, dated the 7th April, 1971. No, 35/71-Central Excises, dated the 7th April, 1971,

:i No. 36/71-Central Excises, dated the 7th April, 1971.

4. No. 37/71-Central Excises, dated the 7th April, 1971.

5. No, 38/71-Central Excises, dated the 7th April, 1971.

No. 39/71-Central Excises, dated the 7th April, 1971.

e.

7. No4 40/71-Central Excises, dated the 7th April, 1971.

No. 41/71-CentraI Excises, dated the 7th April, 1971.

8.

No. 42/71-Central Excises, dated the 7th April, 1971.

9.

No. 116/71-Central Excises, dated the 29th May, 1971.

10.

[No. 105/72.]

G.S.R. 184 (E).—In exercise of the powers conferred by rule 191-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 Gov- ernment hereby directs that where any goods are liable to additional duty of excise under the aforesaid Act, and where the Central Government has, by a notification Issued under the said rule 191-B, permitted the manufacture of speci- fied articles in bond from such goods, manufacture of such articles In bond from such goods shall also be permissible for purposes of the aforesaid Act subject to the same conditions as govern such manufacture under the aforesaid rule 191-B.

LNo. 10b*/72.]

G.S.R. 185(E).—In exercise of the powers conferred by rule 12 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), No. 197/62-Central Excises, dated the 17th November, 1962, namely:—1

In the Table annexed to the said notification in column (2), against S. No. 1,—

(I) for the entry "cinematograph projectors'', the following entry shall be substituted, namely:—

"Cinematograph projectors and parts thereof,";

(li) for the entry "Compounded lubricating oils and greases", the following entry shall be substituted, namely:—

"Blended or compounded lubricating oils and greases.";

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

"Silk yarn, all sorts. Jute twist, yarn, thread, ropes and twine, all sorts.

Yarn, all sorts, falling under Item 18E of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)'.

Textile fabrics falling under Itom 22AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)."

[No. 107/72.]

G.S.R. 18G(E).—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 folLow- infi further amendments In the notlflcatiion of the Government of India In th& Ministry of Finance (Department ol Revenue) No. 223/62-Central Excises, dated the 29th December, 1962, namely: —

In the said notification,—

(i) after item No. 27, the following item shall be inserted, namely:—

lv27A. Jute twist, yarn, thread, ropes and twine, all sorts,";

(II) lor item No. 34, the following item shall be substituted, namely:—

"34. Blended for compounded lubricating oils and greases.";

"37. Cinematograph projectors and parts thereof."

[No. 108/72.] R. JAYARAMAN, Under Secy.

1

- „

(Department of Revenue and Insurance)

NOTIFICATIONS

CUSTOMS New Delhi, the nth March 1972

G.S.R. 187 (E).—In exercise of the powers conferred by sub-section (1) of sections 4 of the Finance Act, 1971 (14 of 1971). and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue and Insurance) No. 97-Customs, dated the 13th December, 1B71, the Central Gov- ernment hereby directs that with effect from the 17th March, 1972 regulatory- duty of customs shall be levied on all goods specified In column (2) of the Table- below, being goods mentioned in the First Schedule to the Indian Tariff Act. 1934 (32 of 1934), at the rate specified in the corresponding entries in column (3) of the said Table.

THE TABLE

SI.

Description of goods

Regulatory duty of customs

No.

(2)

(3) CD

Goods, falling under the following Item Nos. ofthe said

i. First Schedule;

Ten per cent oi the value of the goods as determined in accordance with the provi- sion of the section 14 ofthe Customs Act 1962 (52 of 1962).

9(3), 15(3), 20(7), 22(1), 22(2), 23(3), 32(4), 22's), 27(3). 30(1), 30(2), 3O(3),3O(4), 30(5), 30(13), 30(15), 3o(i6\ 4344 [excluding printing papei covered by notification No. 80-Customs, dated the 13th June, 1962], 63(30), 72(5), 72(15), 72(i6), 72(17), 72(18), 72(19), 72(20), 72(21), 72(21), 72(23), 72(25) [excluding component parts of machinery specified under Item No. 72(24)] and 82(3).

Goods, other than those covered by SI. No. 1 in respect

2.

of which the rate of duty of customs specified in the said First Schedule read with any relevant notification ofthe Central Government for the time being in force is iooperccnt advaloTtm or more.

Ten percent ot the value ofthe goods as determined in accor- dance vvilh the pjovisioris of section 14 of the Customs Act, 1962 (52 of 1962).

3.

Five per cent, of the value of the goods as determined in accordar ce with ' h e provision of section 14 ofthe Customs Act, 1962 (52 of 1962).

Goods, otherthan those covered by Si. No. 1, in respect of which the rate of duty of customs specified in the said First Schedule read wiih any relevant notifica- tion of the Central Government for the time being in force is 60 percent, ad valonmor more but less than ioO per cent, ad valorem.

400 THE GAZETlc, C- 1, A E X I KA ". i AR |r

(2)

(3)

Crude petroleum falling under Item No, 27(10) °f Rs. 4'75 per metric tonne. 4-

the^aid Firs-t Schedule.

5- All other goods mentioned in the said First Schedule. 2 1/2 per cent of the value of the goods a& determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962).

Explanation:-—For the purposes of SI. Nos 2 and 3 in the above Table the expres- sion "the rate of duty of customs specified In the said Flr&t Schedule read with any relevant notification of the Central Government", :n relation to any article liable to two or more different rates oi duty, means that rate of duty which is the highest of those rates.

[No. 38/F.No.Bud(CUS/72.]

G.S.B. 188(E).- -tn exercise of the powers conferred by sub-section (1) of section L'5 of the Customs Art, 19H2 (52 of 1962), read with sub-section (4) of section 4 of the Finance Act. 1971 (14 of 1971), the Central Government, being satisfied that it is necessary In the public interest so to do, hereby directs that the notifications of the Government of India, in the Ministry of Finance (Department of Revenue and In=,uiance) specified in column (1) of the Table hereto annexed shall be further amended in the manner specified in column (2) of the said Table.

THE TABLE

Notification numbe and date

Amendment

(0

Customs, dntedlhe 13th December, 1971 ")

98—

IDI 1 Customs, dated the 13th December, [" 1

1971

Ir LTCI' of the snid notificaliors fertile fgures wmJi and letters "97-—Custrrra, dated the' 13th December, T971", the figure¹;, w t r d' and letters "38-—CusKm;,, dslcd the 17th March, 1972'" shall be substituted.

TNo. 39/F.No. Bud(CUS)/72.]

G.S.R, 189(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment In the notification of the Government of India, in the Ministry of Finance (Department of Revenue and Insurance) No. 1-Customs, dated the 1st January, 1972, namely:—

In the Table annexed to the said notification, SI, No. 1 and SI. No. 5(b), and the entries relating thereto shall be omitted.

[No. 40/F. No. Bud(CUS)/72.1

G.S.R 190 (E),—In exercise of the powers conferred by sub-section (1) of section 2$ of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary In the public Interest so to do, hereby makes the lollowinu further amendment in the notification of the Government of India, in the

Ministry of Finance (Department of Revenue and Insurance) No 43-Customs, datec the 7th March, 1968, namely: —

In the said notification, far the figures "4,75", the figures "5.00" shall be sub- stitufed.

[No. 41/F. No. Bud(CUS)/72.]

G.8.R. 191 (E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1082 (52 of 1962), the Central Government, beinu satisfied that it is necessary In the public Interest so to do, hereby extmpts goods 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 anrf Salt Act, 1044 (1 of 1044), from bo much of the additional duty which is leviable thereon under section 2A of the Indian Tariff Act, 1S34 (32 of 1934), whee Imported into India as is equal to 25 per cent of the duty of excise leviable on such goods under the second mentioned Act, read with any notification of the Govern- ment of India (for the time being In force) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944.

THE TABLE

Description

SI. No.

Item Nu. 01 the Firsi Schedule to the Central 'CNJ'V, ard Sail Act, 1941

'2)

26'

St"el ingots including steel melting scrap.

(1)

2 26AA

Iron or steel products.

Tinplaie and umiL'ti shu-ts including dii ruggers, a rd cuttirgb cii etch pleics, 2%

3

sheets rr luggers.

[No. 42/F. No. Bud(CUS)/72.]

G.S.E. 192(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest BO to do, hereby directs that in the noti- fication of the Government of India, in the Ministry of Finance (Department of Revenue and Insurance) No. 90-Customs, dated the 13th December, 1971, for the figures, words and letter;, "204-Central Excises, dated the 13th December, 1971", the figures, words and letters "103-Central Excises, dated the 17th JVIarch, 1972'* shall ba substituted.

[No. 43/F. No. Bud(CUS)/72.J B. N. SHARMA, Under Secy.

PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, N EW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS/ DELHI, 1972