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REGISTERED NO. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 194] NEW DELHI, MONDAY, JULY 24, 1972/SRAVANA 2, 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)

NOTIFICATIONS

CENTTRAL EXCISES

New Delhi, the 24th July 1972

S.S.R. 347(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rule. 1944 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 60/72-Central Excises, dated the 17th March, 1972, the Central Government hereby exempts yarn falling under Item No. 18E of the First Sche- dule 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

(929)

ia in excess of the duty specified in the corresponding entry In column (3) there- of;.—

T HE TABLE

S . N °. Description

D u ty

( 2)

CO

(3)

Rupees per kilogram

I. Yarn containing partly synthetic staple fi'jrc of non-cellulosic origin other than uoryoic fibre and partly any lther fibre or fibres, the content of such synthetic staple fibre being more than 50 p e r c e n t, by weight of such yarn—

If non-celhilosic fibre content of it is—

(i) 60 per cent, or more . . . . . . . ..

I5'OO

(ii) more t h an 56 per cent, but Jess t h an 60 per cent

I2w

(iii) more than 50 per cent but not more t h an 56 per cent. .

JCVOO

2. Yarn c o i t a i n i ng partly synthetic staple fibre of celJulosic origin and/ or

r cotton and partly woo] and/or synthetic staple fibre of non-eel lulosic origin,, provided that the content of synthetic staple fibre of cellulosic origin and/o: cotton is more than 50 per cent, by weight of such yarn—

If the non-cellulosic fibre content and /or wool fibre contenr of it is—

8 00 (i) 40 percent or more, bur less t h an 50 per cent. . . ..

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

fi-oo

4-OO (iW) less than 20 per cent. -— . .

3. Yarn containing partly wool and/or acrylic fibre and partly any other fibre or fibres, provided that the wool and/or acrylic fibre content is more than 50 per cent by weight of such yarn—

(1) Worsted y a r n-

fa) H a nd knitting—

1-38 (1) grey

(ii) Processed and/or dyed . . . . . . ..

7-15 O'83 (b) H a ir belting yarn . . . . . . , ••

fc) Others—

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

5-58 (ii") of above 20 counts but below 40 counts . . . ..

i-3" (iii) of 20 counts and below , . . . . • ..

0-56 (2^ Yarn (containing not less than 60 percent of wool and not more than 5 percent of virgin wooD commonly known as shoddy, . . ..

1'35 (3) All others

Yarn containing parflv silk fibre and partly any other fibre or fibres, provided 4-

th at the silk fibre content i s more than 50 per cent by weight of such yarn. 15 • 00

(3) CO

6. Y a r r. c o . i t a n ' np t wo or m o re of f a) sv i t h c t ic s t a p le fibre of c e U u l o s ic o r i g i n. (b) j u r c a T d ( c) co t o nj p r o v i d ed thaL t he j u re c o n t e n t, if a n y. is Jess t h an 50 p er ccn t hy w e i g ht of s u ch y a r n—

1 50 C i) of 69 Or m o re c o u n ts . . . ..

. . ..

(iO of 51 or m o re c o u n ts b ut less t h an 69 c o u n ts . . ..

1 - 25

i-10

(:ii) of 40 or m o re c o u n ts b ut less t h an 51 c o u n ts

Civ) of 34 or m o re c o u n ts b ut Jess t h an 40 c o u n ts . . ..

0 80 (v) of 29 or m o re c o u n ts b ut l e ss t h an 34 c o u n ts

0-70

( v j) of 22 or m o re c o u n ts b ut less t h an 29 c o u n ts . . ..

0-32 ( v ii ) of 14 or m o re c o u n ts b ut less t h an xi c o u n ts . . ..

O'2O

( v i i i) of less t h an 14 c o u n ts . . . . . . ..

o-io

6. Y a rn c o n t a i n i ng p a r t ly j u te a nd p a r t ly a ny o t h er fibre or f i b r es C o t h er t h an c:>:toi f i b re a il s y n t h e t ic s t a p le fibre of cell u l o sk o r i g i n ), p r o v i d ed t h at r he j u te c o n t e nt is m o re t h an 50 p er c e n t, by w e i g ht o f s u c h y a r n.

o-6o

1000

Y a r n, n ot o t h e r w i se specified

7.

Provided that In the case of yarn mentioned against Serial Numbers l(iii), 2, 4 and 7 of the aforesaid Table, the duty shall be reduced further by two rupees per kilogram If such yarn is of 34 counts or less.

Explanation,—For the purposes of this notification—

(i) the term "lute" .shall include "Bimlipatam jute and mesta fibre";

(ii) the term "count" means 'New French Count";

[No. 168/72.]

G.8.B. 348 (E).—In pursuance of rule 96W of the Central Excise Rules, 1944, the Central Government hereby directs that for the words, 'figures and brackets "yarn containing partly more than 40 per cent, by weight of coton and partly any other fibre or fibres, the wool or silk content being less than 40 per cent, by weight of such yarn (where such yarn contains wool or silk)" occurring in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 62/72-Central Excises, dated the 17th March, 1972, the words, brackets, letters and figures "yarn containing two or more of (a) synthetic staple fibre of cellulosic origin, (b) jute (inducting Bimllpatam jute or mesta fibre) and (c) cotton, wherein the jute (Including Bimlipatam jute or mesta fibre) content, if any, being less than 50 per cent, by weight of auch yarn" shall be substituted.

[No. 16&/72.]

G.S.R. 349 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excises Rules, 1944, the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance "(Depart- ment of Revenue and Insurance) specified in column (2) of the Table hereto

annexed shall be amended in the manner specified in column (3) of the said Table.

THE TABLE

Notification number and date

Amendment s. No.

fa)

CO

(3)

1, 52/72-Central Excises, dared the 17th March,

1972.

In the Table annexed to the said notification, in column ( 2) against. S. No. 2, for the words "and partly any other fibre or fibres", the words and'brackef s "and partly any other fibres ("including acrylic fibre or fibre )" shall be substituted.

2. 54/72-C-ntra) Excises, dated the 17th March,

1972.

In the Table annexed to the said notifi- cation,, for the existing entry in column (2) against S. No. 2, the fol] owing cntiy shell be substituted, namely :—

"Woollen yarn, containing not more than

5 per cent, of virgin wool, commonly known

a•shoddy".

63/72-Central Excises, dated the 17th March,

3-

1972-

64/72-Central Excises, dated the T7th March

1972.

In each of th" laid notifications for the words figures and brackets "yarn containing partly nore than 40 per cent, by weight ., of cotton and partly any other fibre or fibres, the wool or siJk content being Ie6" than 40 per cent. by weight of such yarn (where such yarn contains wool or silk")/' the words, brackets letters and figures yarn containing two or more of (a) synthetic stable fibre of celluloaic origin (b) jute (including Bimlipatam jute or mesta fibre) and (c) cotton, wherein the jute (including Bimlipatam jute or mesta fibre) content, if any, being less rhan 50 per cent, by weight of such yarn" shall be Substituted.

(No. 170/72]

G.S.E. 35tt(E).~In exercise of the powers conferred by pub-rule (1) of rule 8 of the Central Excise Rules, 1944 the Central Government hereby rescinds the notification oi the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. G5/72-Central Excises, dated the 17th March 1972.

[No. 171/72.]

G.S.R. 351(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Hules, 1944, the Central Government hereby exempts waste yarn (hard waste) falling under Item No 18E 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.;

Explanation.—For the purposes of this notification—

(a) "waste yarn" in the case of yarn containing more than 40 per cent. of cotton and partly any other fibre or fibres, wherein the wool or silk content, if any, hoin" less than 40 per cent, by weight shall mean,—-

(1) short lengths of such yarn in tangled masa not capable of being dis- entangled without considerable labour; or

(ii) short lengths, not ext:eedinfj throe metres, of such yarn even if they are not in the form of an entangled mass¹; or

(iii) yarn not exceeding three metres in length, in loom beam ends com- monly known as "lap-waste" or "Antri";

(b) waste yarn", in the case of yarn containinK 40 per cent, or more by

weight of wool, shall he—

(i) irregular in shape;

(li) loosely spun; (ill) established hy visunl examination and handling that the yarn is incapable of beinp directly used for weaving into fabrics; and

(iv) packed in gunny baps.

[No. 172/72.1

G.S.R. 362(E).—In exercise of the powera conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely:'—

1. These rules may be called the Central Excise (Ninth Amendment) Rules, 1972.

2. In the Central Excise Rules, 1944, after rule ME, the following rule shall be inserted, namely:—

"96EE. Procedure for removal of yarn (other than cott&n yarn or jute yarn) from one factory to avother without payment of duty.— (1) Any yarn; other than cotton yarn or jute yarn, aa may toe specified by the Central Government by notification in the Official Gazette (hereinafter referred to as the said yarn), may be removed without payment of duty from one factory to another factory of the same manufacturer for the purpose of manufacture of cotton fabrics sub- ject to the observance of the procedure hereinafter prescribed.

(2) For the purposes of this rule, "factory" means a factory working with

the aid of power in which—

(a) the said yarn is spun; or

(b) the said yarn is spun and cotton fabrics are woven; or (c) only cotton fabrics are woven and the duty thereon is paid on square metre, ad valorem or weight basis, as the case may be.

(3) When the said yarn is removed from one factory to another factory of the same manufacturer, the consignor shall, before the goods are removed, enter into a bond and follow the procedure required by rules 153, 156-A and 156-B as modified by rule 173-N:

Provided further that, in the event of death, insolvency or insufficiency of rule to remove the said yarn from one factory to another factory of the same manufacturer, to enter intp a general bond with such surety or sufficient security, in such amount, and under such condi- tions as¹ the Collector approves, for the removal, from time to time, of any goods from one factory to another factory aforesaid, and for the due arrival and receipt thereof at the factory of destination with- in such time as the proper officer directs:

Provided further that, in the event of death, insolvency or insufficiency or the surety or where the amount of bond is inadequate, the Collector may, in his discretion, demand a fresh bond, and may, if the secu- rity furnished for a bond is not adequate, demand additional secu- rity."

[No. 173/72.]

G.S.B. 353(EL—In exercise of the powers conferred by rule 98EE of the Central Excise Rules, 1944, the Central Government hereby specifies that the pro- cedure laid down In that rule shall apply to yarn containing two or more of (a) synthetic staple fibre of cellulosic origin, (b) jute (including Bimlipatam jute or mesta flbre) and (c) cotton, wherein the jute (including Bimlipatam jute or mesta fibre) content, if any, is less than 50 pej cent, by weight of such yarn and falling under Item No. 18E of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1044).

[No. 174/72.]

G.S.E. 354(E).—In exercise of the powers conferred by sub-rule (11 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. 10fl/70-Central Excise, dated the 1st May, 1970, the Central Government hereby exempts processed rayon and artificial silk fabrics falling under sub-item (1J_. of Item No. 22 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1&44), 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) of the said Table.

THE TABLE

Description

CO

Processed rayoi or artificial silk fabrics whose value per square metre—

(i) docs not exceed Rs. 3-00

(ii) exceeds Rs. 3-00 hut does not exceed Rs. 4'00

(iii") exceeds Rs. 4'00 bur does not excoed Rs. 5-00

(iv) exceeds Rs. 5-00 but docs n°t exceed Rs. 6-oo

(v) exceeds Rs. fi-00 but does not exceed Rs. y oo

(vi) exceeds Rs. 7-03 but Joes noi exceed Rs. 8-oo

Rate of duty

( 2)

2% ad valorem

6 paisc per square metre plus 8% of the differential amount between value of the fabric per square metre and Rs. 3" 00 per square metre.

14 paise per square metre plus 9% of tne differential amount between the value of tho fabric per square metro and Ri. 4'00 per square metre.

23 paise per square metre phis 17% of the differential amount between the value thi fabric:per square metre and Rs. 5 00 per square metre.

40 paisc por square metre phis 18% of the differential amount between the value of the fabric per square metre and Rs. 6-oo per square metre.

58 paise per square metre plus 18% of the differential amount between the value the fabric per square metre and Rs. 7-00 per square metre.

(vii) exceeds Rs. 8'0o. but docs not exceed Rs.-g-oo

(viii) exceeds Rs. 9'00 but doe8 not exceed Rs.

io-oo

(ix) exceeds Rs. IO'Oo .

76 paise per s quare metre plus 13 % of the differential amount between the value ofthe fabric persquare metre and Rs. 8 -oo per square metre.

89 paise per square metre plus 11 % of the differential amount between the value of the fabric per square metre and Rs. 9-00 per square metre.

9-.5% ad valorem.

Provided that the duty payable on each consignment of rayon or artificial silk fabrics shall be reduced by five per cent, if such fabrics are cleared from the processing factory without cutting any fents rags chindies or any portion of these fabrics, whether damaged or 'not:

Provided further that nothing contained In this notification shall apply to fents,

Explanation^-For the purpose of this notification,—

(i) the expression "processed" means all processes which are ordinarily carried on with the aid of power or steam other than the process of calendering with plain rollers;

(ii) the expression "fents" means bona flde cut pieces which are 92 centi metres or more but not exceeding 1.5 metres in length and which ajre damaged in the body of the faiaric and not merely at the edges.

[No. 175/72.]

G.s.R. 35u(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 m ihe notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 80/69-CE, dated the 1st March, 1969, namely:—

In the said notification, S. No. 3 and the entry relating thereto shall be omitted.

[No. 176/72.]

G.S.E. 366(E).—In exercise of the powers conferred by sub-sections (2) and (3) of section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 138/70-Ccntrul Excises, dated the 13th June, 1970, namely:—

In the said notification, before the Table the following proviso shall be in- serted, namely:—

"Provided that nothing contained in this notification shall apply to fents, that is to say, bana fide cut pieces which are 92 centimetres or more but not exceeding 1.5 metres in length and which are damaged in the body of the fabric and not merely at the edges."

[No. 177/72.]

G.SJt. 357 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with srub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts fents of processed, rayon and artificial -silk fabrics of the description specified ir> column (2) of the Table hereto annex- ed and falling under sub-Item (1) nf Item No. 22 of the First Schedule to the Central Excises and Salt Act, 1944 Q of 1944) —

(i) from so much of the duty of excise leviable thereon under the .second mentioned Act as¹ is in excess of the duty specified in the correspond- ing entry in column (3) of the said Table; and

(ii) from so much of the additional duty of excise leviable thereon under the first mentioned Act as is in excess of the duty specified in the corresponding entry in column (4) of the said Table,

THE TAJILE

Description

Rate of duty of Rate of additional

duty of excise

excises.

s. No.

( 2)

(3)

cn

(4)

1. Fents of processed ayon or artificial silk 5% ad valorem

2 5% ad valoTtm fabr'cs rn^ta'rirg 5'^ cr moix b> weight of fibre or yarn of non-crllulosio origin other than polyamidc.

2.

ad valorem

Fents of processed rayon or artificial silk 3%

1% ad valorem fabrics containing 50% or mo e try Weight of polyamidc fibre or yarn.

O ' 5% ad valrem

','a ad valorem

Fjnts of other processes rayOn or artificial 1^

3.

silk fabrics.

Explanation—For the purposes of this notification,—

G.S.K. 3S8(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 the Additional Duties of Excise (Goods of Special jnportance) 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. 107/70-Central Excises, dated the 1st May, 1970, the Central Government hereby exempts processed ray- on and artificial silk fabrics falling under sub-item (1) of Item No. 22 of 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 ao much of the additional duty

of excise leviable thereon under the first mentioned Act as is In excess of the duty specified In the corresponding entry in column (2) of the said Table.

THE TBLB

Decreiptlon

CD

Rate of additional duty.

( 2)

Procosdod rayon or artificial silk fabrics whose value per square metre—

(0 does not exceed Rs. 3-00

1% ad vahrem

(ii) exceeds Rs. 3'00 but docs not ex °'d Rs. 4-00 4-00

( iii) exceeds Rs. 4 00 But does notjexeced Rs. 5-00

(iv) exceeds FB. 5'00 but fdocs not exceed Rs. 6-oo

fvi) exceeds Rs. 7-00 but docs not exceed Rs. 8-oo

3 paise per iquare metre plus 7% of the differential amount between the value 0 the fabric per square metre and Rs. 3'00 per square metre.

10 palsc per square metro plus 7% of tho differential amount between the value of the fabric per square metre ana Ps. 4-00 per square metre.

17 paise per square metre plus 7% of the differential amount between the value 0. the fabric per square metre and Rs. 5-00 per square metre.

24 paise per square metre plus 7% of the different ial amount between the value of the fabric per square metre ana Ss. 6-oo per square metre.

31 paise per square metre plus 7% of the differencial amount between the value of th* fabric per square metre and Rs, 7-oo per square metre.

( rii) exceeds Rs. 8-00 but does not exceed 3!

Rs. 9-00

(yiii) exceeds Rs. 9-00 but docs ot cxtceed Rs. io-oo

(ix) exceeds Rfl. io-ooj.

1 paise per square metre plus 7% of the differential amount betweebn the value of the fabric per square metre and Rs, 8-oo per square metre.

45 paiso per square metro plus 5 % of the differential amount between the value of the fabric per square metre and Rs 9-00 por square metre.

5 '5% a

Provided that the duty payable on each consignment of rayon or artificial silk fabrics shall be reduced by five per cent if such fabrics are cleared from the processing factoiry without cutting any fents, rags, chindies or any portion of these fabrics, whether damaged or not:

Provided further that nothing contained In this notification shall apply to fents.

Explanation.—For the purposes of this notification,—

(i) the expression "processed" means all processes which are ordinarily carried on with the aid of power or steam other than the process of calendering with plain rollers;

p /8 THE GAZETTE OF INDIA EXTRAORDINARY [PART IJ~

(ii) the expression "fents" means bona fide cut pieces which are 92 centi- metres or more but not exceeding 1.5 metres in length and which are damaged in the body of the fabric and not merely at the edges.

[No. 179/72.]

B. K. AGABWAL, Under Secy.

SEC. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 940/9

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NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS, DELHI, 1 9 72