REGISTERED No. D. 221
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (I)
PUBLISHED BY AUTHORITY
No. 23] NEW DELHI, THURSDAY, FEBRUARY 1, 1973/MAGHA 12, 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 1st February 1973
G.S.R. 46(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 section 3 of the Mineral Products (Additional Duties of Excise and Customs) Act, 1958 (27 of 1958), the Central Government hereby exempts Low Sulphur Heavy Stock [falling under Item No 10 or Item No. 11A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)1 cleared from a refinery having a throughput on a half-yearly basis whether wholly of indigenous crude oil or partly of indigenous crude oil and partly of imported crude oil in which not less than sixty per cent of the total throughput consists of indigenous crude oil, if such Low Sulphur Heavy Stock it. intended to be used as fuel for generation of electrical energy by electricity undertakings owned or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a crson licensed under Part II of the Indian Electricity Act 1910 (9 of 1910), to supply electrical energy or a person who has obtained sanction under section 28 of the Indian Electricity Act, 1910, to engage in' the business of supplying electrical -enery except those who produce electrical energy not for sale but produce it for their own consumption or for supply to their own undertakings, from
(a) the whole of the duty of excise leviable under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944); and
( 109)
I , 0 THE OAZJiTTE OF INDIA LXTRAORDINARV TPART II—fb) the whole of the additional duty of excise leviable under section 3 of the Mineral Products (Additional Duties of Excise and Customs) Act, 1938 (27 of 1958):
Provided that—
(i) it is proved to the satisfaction of the Assistant Collector of Central Excise that such Low Sulphur Heavy Stock is intended to be so used; and
(ii) the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed:
Provided further that any refinery producing the said Low Sulphur Heavy Stock partly from indigenous crude oil and partly from imported crude oil shall file a declaration before the Assistant Collector of Central Excise to the effect that the- throughput on a half-yearly basis consists of not less than sixty per cent of Indigenous crude oil and where such throughput in respect of indigenous crude oil falls below the said limit, the refinery shall pay the duty leviable thereon.
Eocplanation.—For the purposes of this notification, the expression "half-yearly" means a period of aix months commencing on the 1st January and ending with the 30th June, or a period of six months commencing from the 1st July and ending with the 31st December, in a year but the first half-year for the year 1973 shall be a period commencing from the 1st February, 1973 and ending with th" 30th June 1979.
[No. 181/73.]
SEC, 3(0] THE GAZETTE OF INDIA EXTRAORDINARY TilG.S.R. 47(E).-^In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), namely:—
(1) No. 160/63-Central Excises, dated the 21st September, 1963; (2) No. 182/63-Central Excises, dated the 21 at September, 1963.
[No. lft/73.]
G.S.R. "
™ e ,C1£t rt1^x c l s Mineral Products (Additional Duties of Excise and Customs) Act, 1958 (27 of 1958), the Central Government hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) namely:—
(1) No. 161/63-Central Excises, dated the 21at September, 1963; (2) No. 193/63-Central Excises, dated the 21st September, 1963.