The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 186] NEW DELHI, THURSDAY, JULY 13, 1972/ASADHA 22, 1894
Separate paging is given to this Part in order that it may be filed
as a separate compilation
MINISTRY OF FINANCE
(Deportment of Revenue and Insurance)
NOTIFICATION
CENTRAL EXCISES
New Delhi, the 13tk July 1972
G.S.R. 339(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. 24/70. Central Excises, dated the 1st March, 1970, the Central, Government hereby exempts pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers, falling under Item No. 14 of he First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and manufactured by a manufacturer in a factory in which none of the aforesaid pro- ducts is manufactured with he aid of power, from the whole of the duty of excise leviable thereon:—
Provided that nothing contained in this notification shall apply to such pigments, colours, paints, enamels varnishes, blacks and cellulose lacquers manufactured in a factory, if—
(a) the manufacturer, or (b) when the manufacturer is a partnership firm, any partner thereof,
has proprietary interests in any other factory in which power is used in the manufacture of any of the said products
8 80 T HE G A Z E T TE OF I N D IA E X T R A O R D I N A RY LPART XI—Sec. 3 f o]