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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THE GAZETTE OF INDIA EXTRAORDINARY

[PART I—SEC. 1J

Shrl 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;

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 to-

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

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 th e Resolution be communicated to all concerned

and that it be published in the Gazette of India for general information.

M. R. YARDI, Secy