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REGISTERED NO. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 246] NEW DELHI, THURSDAY, SEPTEMBER 28, 1972/ASVINA 6, 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

CENTRAL EXCISES

New Delhi, the 28th. September 1972

G.S.R. 418(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 sugar, described in column (2) of the Table below and falling under sub-item (1) of Item No. 1 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 specified in the corresponding entry in column (3) of the said Table.

(1153)

1154 THE GAZETTE OF INDIA EXTRAORDINARY [PAIT D A-

TABLE

Duty of excise Diacrlptlon of sugar

S. No.

( 2)

(3)

Rupees forty per quintal.

Sugar produced in a factory during the period commencing from the iat day of October, 1972 and ending with the 30th day of November, 1972 which is in excess of the quantity of sugar produced during the corresponding period in 1971.

Rupees twenty per quintal Sugar producedin a factory during the period commencing from the 1st day of December, 1972 and ending with the 30th day of April, 1973 which is In excess of 115% of the quan- tity of sugar produced during the period commencing from the ist day of December31971 and ending with the 30th day of April, 1973.

Rupees twenty per quintal Sugar produced in a factory during the period commenciug from the 1st day of May, 1973 and ending with 30th day of June, 1973 which is in excess of the quantity of sugar produced during the corresponding period In 1972.

Rupees twenty, per quintal Sugar produced In a factory during the period commencing from the ist day of July 1973 and ending with the 30th day of September! 1973 which is in excess of tjie quantity of sugar produced during the corresponding period in 1972.

Provided that the exemption under this notification shall not be admissible* to, u. factory—

((a) which did not work during the base period, or

(b) which had only a trial run in the base period, or

of October, 1972:

Provided further that In computing the production ot sugar during the periods mentioned In column (2) of the said Table,—

(a) the data, as furnished In Form R.G. l prescribed in Appendix I to the Central Excise Rules, 1944, or In such other record as the Collector may prescribe under rule 53 or rule 173G of the said rules, shall be adopted;

[(b> any sugar obtained from reprocessing of sugar-house products left over fn process at the end of the base period or earlier shall be taken into account: and

~(e> any sugar obtained by refining gur or khandsarl sugar, or any sugar obtained by reprocessing of defective or damaged sugar or brown sugar, if the same has already been included In the quantity of sugar produced, shall not be taken into account

SkBOL 3(1)] THE GAZETTE,OF INDIA EXTRAORDINARY 1155;

Explanation I—A factory shall be deemed to have had a trial run during the base period only if, on first going into production, the period during which actual crushing was done during the base period was less than 40 per cent of the average duration of the season In the State in which the factory is situated.

Explanation II—In this notification, the expression, 'base period', means the period commencing from the Is* day of October, 1971 and ending with, the 30th day of September, 1972.

[No. 203/72.J.

2 156 TI& GAZETTE OF INDIA EXTfcAOKDlNAkV [FAST II— Stic. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 1157

G.S.R. 419(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 sugar falling under sub-item (1) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and produced in a factory which commences production for the first time on or after the 1st day of October, 1972, from 30 much of the duty, of excise leviable thereon as is equivalent to rupees forty per quintal: on the quantity of sugar produced during the period commencing from the 1st day of October, 1972 and ending with the 30th day of September, 1973:

Provided that the exemption under this notification shall be applicable only to such quantity of sugar as is produced in excess of five thousand metric tonnes:

Provided further that in computing the production of sugar,—

(a) the data, as furnished in Form R.G. 1 prescribed In Appendix I to the Central Excise Rules, 1944, or In such other record as the Collector- may prescribe under rule 53 or rule 173G of the said rules shall be- adopted;

(b) any sugar obtained by refining gur or khandsarl sugar, or any sugar obtained by reprocessing of defective or damaged sugar or brown sugar shall not be taken into account.

[No. 204/72.1;

S. R. NARAYANAN, Under Secy..

115 8 T HE GAZETTE OF INDIA EXTRAORDINARY [PART II—