REGISTERED No. D. 221
The Gazette of India
EXTRAORDINARY '
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 106] NEW DELHI, SATURDAY, APRIL 1, 1972/CHAITRA 12, 1894
Separate paging is given to this Part in order that it may be filed
as a separate compilation
MINISTRY OF FINANCE
(Department of Revenue and Insurance)
NOTIFICATION
CENTRAL EXCISES New Delhi, the 1st April 1972
G.S.R 234(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 (Department of Revenue and Insurance), No. 39/72-Central Excises, dated the 17th March, 1972, 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), in the manufacture of which Indigenous cotton seed oil is used and cleared from a factory in any quarter of a financial year, from so much of the duty of excise leviable thereon, as is equivalent to the amount calculated, at the rate specified in column (3) of the Table hereto annexed, on the quantity of Indigenous cotton seed oil used in the manufacture of such vegetable product to the extent specified In column (2) of the said Table: —
THE TABLE
Rate per metric tonne of indigenous cotton Extent of indigenous cotton seed oil
Sl. No.
seed oil.
used in the manufacture of vegetable product
(3)
( 1)
Rupees two hundred,
1 On such quantity of indigenous cotton seed oil used in the manufacture of the said vegetable product as is in excess of 10 %, but not in excess of 20%, of the total weight of the said vegetable product.
( 5 7 1)
572 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—(3)
( I)
Rupees two hundred and fifty.
7, On such quantity of indigenous cotton \ seed oil used in the manufacture of the sold vegetable product as is in excess of 20%, but not in excessof }o%, of the total weight of the said vegetable product.
Rupees two hundred.
3
i
On auch balance quantity of indigenous cotton seed oil u"ed in the manufacture of the said vegetable product as in in exc*" of 30% of the total weight of the said vegetable product.
Provided that—
(i) no such exemption from duty shall be admissible in respect of the said vegetable product where the indigenous cotton seed oil used in the manufacture thereof does not exceed 10 per cent of the total weight of the said vegetable product;
(ii) the quantum of the concession available under each Serial No. shall be computed separately and totalled up:
Provided further that the aforesaid exemption shall be calculated on quarterly Toasis and the amount so calculated shall be credited In the assessee's amourrt- "urrent maintained under rule 173G of the Central Excise Rules, 1944.
[No. 121/72.]
B. K. AGARWAL, Under Secy.
SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 573 574 TH& GAZETTE OF INDIA EXTRAORDINARY [PART n—SEC. 3(i)l