REGISTERED No. D. 221
The Gazette of India
EXTRAORDINARY
PART I—Section 1
PUBLISHED BY AUTHORITY
NO. 8] NEW DELHI, TUESDAY, JANUARY 9,1973/PAUSA 19, 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)
RESOLUTION
New Delhi, the 9th January 1973
No. A. 11013/E/122/72-Ad. IV.—The Government of India have decided to appoint a Committee to examine the present Tobacco Excise Tariff in all its aspects with a view to having a judicious and rational tariff structure and administering this Tariff effectively, efficiently and economically through simpli- fied practical procedures. The Committee will be composed of the following: —
Chairman
Shri Sivaraman, former Cabinet Secretary and now Vice-Chairman of the National Commission on Agriculture, New Delhi.
Members
1. Shri B. N. Banerji, former Chairman of the Central Board of Excise and Customs; former Special Secretary to the Government of India in the Ministry of Foreign Trade; . and former Chairman of the Tariff Commission.
2. Shri J. Banerjee, Member (Central Excise), Central Board of Excise,
and Customs.
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26 THE GAZETTE OF INDIA EXTRAORDINARY [PART I—SEC. 1JShrl Daya Sagaiy an officer of the Indian Customs and Central Excise Ser- vice, will act as Secretary to the Committee.
2. The Committee will have the following terms of reference: —
(i) To review the working of the Tobacco Excise Tariff as in force at present in all its aspects including its merits and demerits and particularly to enquire—
(a) whether the physical form criterion in the Tobacco Tariff has served the purpose for which it was introduced, particularly when the actual use of tobacco still continues to determine the final rate of duty applicable to tobacco;
(b) whether it is necessary to prescribe different rates depending upon
the end-use of tobacco;
(c) whether all tobacco can be subjected to one flat rate of duty and, if not, the categories into which tobacco should be divided for purposes of classification and the criteria to be adopted for such classification; and
(d) feasibility of eliminating duty on tobacco grown in sparse grow- ing areas or alternatively evolving a compounded levy for t o- bBcco grown in such areas.
(ii) To review the existing administrative arrangements for assessment and collection of duty and to consider the simplification of these arrangements and procedures so as to safeguard the interests of revenue and economise on staff by a judicious rationalisation of checks on growers and curers and intensification of checks at revenue-yielding points. The Committee will keep in view the overall position that a large complement of staff remains engaged on the administration of excises other than tobacco and it may not be possible to exclusively employ the staff for tobacco excise work at all points;
(ill) To review the existing system of storage in curers' premises and In warehouses, movement in-bond; whether the in-bond movements should be restricted and the period for which in-bond storage Should be allowed;
(iv|) To consider the question of losses in tobacco occuring due to dryage and the method to be adopted for condoning these including the feasibility of dispensine with accountal of losses by suitable adjust- ment of duty rates taking into normal dryage of different varieties and making the warehouse licensee or curer or dealer accountable for the entire quantity received; and
(v) To mane any other recommendations germane to objectives of this enquiry.
S. The Committee will submit its report to the Ministry of Finance (Depart- ment of Revenue and Insurance) by middle of July, 1973.
ORDER
Ordered that a copy of t he Resolution be communicated to all concerned and that it be published in the Gazette of India for general information.
M. R. YARDI, Secy
[PART I—SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 27 28 THE GAZETTE OF INDIA EXTRAORDINARY [PA"T I—SHC. 1J