REGISTERED No. D. 221
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 88] NEW DELHI, WEDNESDAY, MARCH 22, 1972/CHAITRA 2, 1894
Separate paging is given to this Part in order that it may be Iliad
as a separate compilation
MINISTRY OF FINANCE
(Department of Revenue and Insurance)
NOTIFICATIONS
CENTRAL EXCISES
New Delhi, the 22nd March 1972
G.S.R. 205(E).—In exercise of the powers conferred by sub-rule (1) of rule 3
of the Central Excise Rules, 1944, the Central Government hereby makes the follow-
ing amendment in the notification of the Government of India in the Ministry of
Finance (Department of Revenue and Insurance), No. 80/72-Central Excises,
dated the 17th March, 1972, namely:—
In the said notification, the following proviso shall be inserted at the end,
namely:—
"Provided that where the duty of excise leviable on power driven pumps in
less than the amount of duty of excise leviable on such internal com-
bustion engines, the extent of exemption shall be restricted only to
the duty of excise leviable on the power driven pumps."
[No. 111/72]
509
5IO THE GAZETTE OF INDIA EXTRAORDINARY [PART II—.G.S.B. 206(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 follow- ing amendment in the notification of the Government of India In the Ministry of Finance (Department of Revenue and Insurance^, No. 83/72-Central Excises, dated the 17th March, 1972, namely:—
In the said notification, the following provisos shall be inserted at the end, namely:—
"Provided, that no such exemption shall exceed such amount as is equivalent to the amount of the duty of excise calculated,—
(i) at the rate of 7i per cent
(ii) at the rate of 10 tier cent ad valorem in the ease of electric motors, other than those specified at (i) nhnvp. rotors or stators, falling under the said Item No. 30:
Provided further that where the duty of excise leviable on power driven pumps is less than the amount of duty of excise on electric motors, rotorpor stators calculated in accordance with the aforesaid proviso, the extent of exemption shall be restricted to the duty of excise leviable on the power driven pumps,"
[No. 112/72.]
•SBC 3(1)] THE CJAZtfllli Ut 1JN1J1A UX1KAUKD1NAKY jU
G.S.R. 207(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 Hollowing amendment in the notification of the Government of India in. the Ministry of Finance (Department of Revenue and Insurance) No. 84/,72-Ceiitral JSxciset., dated the 17th March, 1972, namely:—
In the said notification, for the existing proviso, the following provisos shall be substituted, namely:—
"Provided that—
(i) where the aforesaid power driven pumps on which the duty of excise is leviable are fitted with duty paid internal combustion engines falling under sub- Item (U) of Item No. 29 or electric motors falling under sub-item 2(ii) or Item No. 30, of the First Schedule to the aforesaid Act, 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 the additional duty under section 2A of the Indian Tariff Act, 1934 (32 of 1934), as the case may be, already paid on such internal comhnslion engines or electric motors;
(il) where the aforesaid power driven pumps on which the duty of excise Is leviable are fitted with duty paid electric motors, other than those electric motors falling under sub-item 2(ii) of Item No. 30, or fitted with duty paid motors or staters falling under that Item, of the aforesaid Schedule, 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 the additional duty under section HA of the Indian Tariff Act aforesaid, calculated at the rate of 10 per cent, ad valorem OP fuch electric motors or stators, or stalors, as the case may be:
Provided further that where the duty of excise leviable on power-driven pumpa lg less than the amount of duty of excise or the additional duty under section 2A of tbe Indian Tariff Act aforesaid, specified in rlause (1) or, as the case rnaY De. calculated under clause (ii) of the first proviso with respect to internal combustion engines, electric motors, rotors or stators, then, no part of the duty so specified or calculated shall be refunded to the manufacturer.
[No. 113/72.]
R. JAYARAMAN, Under Secy.
512 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC 3(1)}.