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REGISTERED No. D. 221

The Gazette of India

EXTRAORDINARY

PART II-Section 3-Sub- Section (i)

PUBLISHED BY AUTHORITY

NO 45] NEW DELHI, THURSDAY, MARCH 1, 1973/FHALGUNA 10, 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

CUSTOMS

New Delhi, the 1st March 1973

Q.S.R.74(E).—In exercise of the powers conferred by sub-section (i)of section 25''of the Cus toms Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in,the public interest so to do, hereby rescinds the following notifications of the Government "of India in the Ministry of Finance, Department of Revenue or Department of Revenue and Insurance,as the case may be, namely:—;

1. No. 18—Customs, dated the 1st March, 1961. 2. No. 36—Customs, dated the 23rd March, 1961. 3. No. 76—Customs, dated the 1st March, 1963. 4. No. 33—Customs, dated the 28th February, 1965. 5. No. 29.—Customs, dated the 1st March, 1968 6. No. 30—Customs, dated the 1st March, 1968. 7. No. 49—Customs, dated the 9th May, 1970 8. No. 76—Customs, dated the 12th August, 1970. 9. No. 2—Customs, dated the 16th January, 1971. 10. No. 54—Customs, dated the 29th May, 1971. 11. No. 99—Customs, dated the 13th December, 1971.

[No. 21/F. No. Bud(Cus)/73.1

(237)

G.S.R.75(E).—In exercise of the powers conferred by bub-section (i) of section 25 of the Cus- t oms Act, 1962 (52 of 1962):, the Central Government, King satisfied that it is necessary in the public interest so to do, hereby directs that the notifications of the Government of India in the Ministry of Finance, Revenue Division, Department of Revenue, Dep"utment of Revenue end Company Law or the Department ol Revenue und Insurant.!.,.:, die case may be specified in column (3) of the Table hereto annexed shall be further amended or amended, ns the case may be, in the manner specified in column (3) of the said Table.

THE TABLE

Amendment

Notification number and date

Serial

No.

(2)

(3)

( i)

1. 44—Customs, dated the 20th May, 1950. In the Schedule annexed to the said notifica- tion, the entries in columns 2, 3 and 4 against Ser ial No. 10 shall be omitted.

( 2)

( I)

2.

(3)

197—Customs, dated the 3 m August, 1957

3-

For the figures and words "30 per cent, ad valorem and "20 per cent, ad valorem", the figures and words "40 per cent, aa valorem" and "30 per cent, ad valorem" shall, respectively, be substituted.

308—Customs, dated the 21st December, 1957. 48—Customs, dated the 15th February, 1958.

143.—Customs, dated the joth May, 1958. 150—Customs, dated the 10th May, 1958.

86.—Customs, dated the 20th August, i960.

6—Customs, dated the m February, 1964.

9—Customs, dated the 8th February,

1964.

57—Customs, dated the 1st Aprils 1964

80—Customs, dated the 13th May, 1964.

13—Customs, dated the 8th January, 1966.

10—Customs, dated the n th February, 1967.

46—Customs, dated the 3rd May, 1967. 80—Customs, dated the 21st May, 1968, 54—Customs, dated the 19th February, 1969.

65—Customs, dated the 26th February, 1969.

46—Customs, dated the 29th May, 1971. 48—Customs, dated the 29th May, 1971. 17—Customs, dated the 17th February, 1973-

86—Customs, dated the 26th June, 1962.

4.

71—Customs, dated the 28th April, 1964. 5-

6. 117—Customs, da Led the 20th August, 1965.

118—Customs, dated the 20th August, 7-

1965.

8.

In each of the said notifications, for tho figures and words "30 per cent ad valorem"* 'the figures and words "40 per cent, aa valorem" shall be substituted.

[n the Schedule annexed to the said notifica- tion, Serial Nos. 6 and 7 and the entries relating thereto shall be omitted.

For the words "ten per cent, ad valorem", the figures and words "40 per cent, ad valorem" shall be substituted.

In the Table annexed to the said notification:

(i) the entries in columns (2) and (3) against Serial Nos. 13, 30, 43, 72, 73, 74, 75, 76, 77, 78, 79, 80, 83, 84, 85 and 92 shall be omitted; and

(ii) the entries in columns (2), (3) and (4) against Serial Nos, 7r, 9r, 95, 96 and 97 shall be omitted.

n the Table annexed to the said notification, the entries in columns (2), (3) and (4) against Serial No. 13, and Serial No. 16 and the entries relating thereto shall be omitted.

43—Customs, dated the 29th May, 1971. '. n the Table annexed to the said notification, the entries in columns (2) and (3) against Serial Nos. 2 and 3 and Serial Nos. 40 to 62 (both inclusive) shall be omitted.

(3)

(2)

( I)

44~Customs, dated the 29th May, 1971.

9-

For the figures and words "30 per cent, ad valorem", the figures and words "60 per cent, ad valorem" shall be substituted.

[No. 22/F. No. Bud Cus)/73.]

G.S.R.76(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Cus- toms Act, 1963 (52 to 1962), the Central Government, being satisfied that It is necessary In the public interest so to do, hereby exempts tallow falling under Item No. 15(3) of the First Schedule to the Indian Tariff Act, 1934 (32 of I934)> when imported Into India, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of 30 per cent, ad valorem.

[No. 23/F. No. Bud(Cus)/73.]

G SR 77(E) In exercise of the powers conferred by sub-section (1) of section 25 of the Cus- toms Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts stainless steel strips falling under Item No. 63(2oA) of the First Schedule to the Indian Tariff Act, 1934 (3i of 1934), when imported into India, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of—

(i) 5° Pcr c e n t- °^ valorem, if manufactured in the United Kingdom; and

(ii) 60 per cent, ad valorem, in other cases,

[No. 24/F. No. Bud (Cus)/73.]

O.S.R. 78(E).—In exercise of the powers conferred by snb-sectlon (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 25 of the Finance Bill, 197? vhicri clause, by virtue of the declaration made under the Provisional Collection ot 1 axes ACT* 1931(16 of 1931), has the force of law, the Central Government, being satisfied that it is necjMSttryr in the public interest so to do, hereby exempts the goods specified in column (2) 01 the 1 able- below, being goods mentioned in the First Schedule to the Indian Tariff Act, 1934 (32 ot I934;* from so much of the auxiliary duty of customs leviable thereon under sub-clause (1) ot clause 25 of the said Finance Bill as is in excess the rate specified in column (3)of the said Table;

Provided that nothing contained in this notification shall affect the exemption granted under any other notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) for the time being in force, from the auxiliary duty of customs in res- pect of the goods referred to in thiB notification.

THE TABLE

Description of goods SI. No.

(2)

(1)

1.

Rate of auxiliary duty of customs

(3)

Ten per cent, of the value of the goods aa determined in accordance with the provi- sions Lf section 14 of the Customs Act, 1962 (52 of 1962).

Goods in respect of which the rate of duty of customs specified in the said First Schedule read with any relevant notification of the Government of India for the time being in force, is 60 per cent, ad valorem or more but less than 100 per cent, ad valorem.

2.

Five per cent of the value of the goods as determined in accordance with the provi- sions of section 14 of the Customs Act, 1962 (52 of 1962).

Goods in respect of which the rate of duty of customs specified in the said First Sche- dule read with any relevant notification of the Government of India for the time being in force, is less than 60 per cent. ad valorem or nil.

3.

Five per cent, of the value of the goods as determined in accordance with the provi- sions of section 14 of the Customs Act, 1962 (52 of 1962).

Goods in respect of which duty of customs specified in the said First Schedule read with any relevant notification of the Go- vernment of India for the time being in force,is—

(i) at a specific rate i or (ii) at a specific rate or ad valorem rate, whichever is less or higher as the case may be; or

< I)

(3)

( 2)

(iii) at a specific rate and ad valorem rate.

Crude petroleum falling under Item No. 27 Rs. 9- 50 per metric tonne.

4-

(10) of the said First Schedule.

Explanation: For the purposes of SI. Nos. 1 and 2 in the above Table, the expression ''the rate of duty of customs specified in the said First Schedule read with any relevant notification of the Government of India", in relation to any article liable to twe or more different rates of duty^ means that rate of duty which is the highest of those rates.

[No. 25/F. No. Bud (CwO/73.]

G.S.R. 79 (E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clauBe (4) of clause 25 of the Finance Bill, 1973, which clause, by virtue of the declaration made under the [Provisional Collection of Taxes Act, 193* (16 of 1931), has the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling under Items Nos. 10, 10(1), 10(2), 15(3), 15(9), 27(4X3), 27(5)(a), 27(6), 27(7)(b), 27(8), 44(5)- 44(6% 45(1), 46(3), 47(8;.. 50(3) 62, 72, 7zA(i) 72A(ii), 72(1), 72(2), 72(3). 7²(⁸). 72(9)> 72(13). 72(i4)(a)(i). 72(i4)(a)(ii), 72(i4)(a)(iii), 72,(14)^) 72(15), 72(l6)3 72(17), 72(18), 72(19)* 72(20), 72(21), 72(22), 72(23), 72(24), 72(25), 72(34), 72(39; 72(40)(a), 72(40)(b), 75(i8Xa), 75(i8)(b)(i), 86(2), 86(3) and 86(4) of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), from the payment of the auxiliary duty of customs leviable thereon under sub-clausc(i) of clause 25 of the said Finance Bill.

[No. 26/F, No. Bud(Cus)'73].

G.S.R. 8o(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Cus- toms Act, 1962 (52 of 1962), read with sub-clause(4) of clause 25 of the Finance Bill, 1973 which clause, by virtue of the declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931)3 has the force of law, the Central Government, being satisfied that it is necessary in the public Interest so to do, hereby exempts goods which are exempt from the duty of customs specified in the First Schedule to the Indian Tariff Act, 1934 (32 of 1934) by virtue of the notifications of the Government of India, in the Ministry of finance, specified in the Schedule below, from payment of the auxiliary duty :of customs leviable thereon under sub-clause (1) of clause 25 of the Baid Finance Bill.

THE SCHEDULE

I,

2.

3- 4. 5- 6.

7. 8.

9.

10.

11.

12.

13.

14-

15-

16.

17.

iS.

19.

20,

21.

22

23

24.

25.

26.

27.

28.

29.

30.

3i.

No. 31—Customs, dated the 2nd April, 1949. No. 2-Custorns, dated the 10th January, 1953. No. 43-Customs, dated the 6th June, r953. No. I2-Customs, dated the 25th February, 1963. No. 75-Ciwtoins, dated the 31st July, 1954. No. I36-Custom8, dated the 30th November, 1956. No, 3-Customs, dated the 8th January, 1957. No.ii3-Customs, dated the 16th May, 1957. No. 220-Customs, dated the 12th October, 1957. No. es-Customs' dated the 22nd February, 1958. No. 67-Customs dated the 22nd February, 1958. No. io6-Custoin8, dated the 29th March, 1958, No. 84-Customs, dated the 10th , May 1958. No. 148-CuBtorna dated the 10th May, 1958. No. 151-Custoins, dated the 10th May, 1958. No. 259-Customs, dated t h e n th October, 1958. No- 26o-Cnstorns, dated the n th October, 195S. No. 26i-Custom8j dated the n th October, 195S. No. 262-Customs, dated the n th October, 1958. No. 269-Custpms, dated the 25th October, 1958. No. 271-Customs, dated the 25th October, 1958. No. 273-Customs, dated the 25th October, 1958. No. 275-Customa, dated the 25th October, 1958. No. 276-Customs, dated the 25th October, 1958. No. 84-Customs, dated the 13th August, i960. No. 132-Customs, dated the 9th December, 1961. Nn. 26-Customs, dated the 19th February, 1962. No. 46-Customs, dated the 21st April, 1962. No. 116-Customs, dated the 1st September, 1962. No. 136-Customs, dated the 29th September, 1962. No, 168-Customs, dated the 8th November, 1962. No. 169-Customs, dated the 8th November, 1962. No. 170-Customs dated the 8th November, 1962. No. 43-Ciwtoms, dated the 1st February, 1963. No. 92-Customs, dated the 9th March, 1963.

32. 33. 34. 35-

 36.  No.  93-Customs, dated  the 27th  April, 1963.
 37.  No.  i8o-Cuatoms, dated  the 20th July, 1963.
 33.  No.  2io-Customs, dated  the 7th  September, 1963.
 39-  No.  67-Customs, dated  the 30th April, 1966,
 40.  No.  93-Customs, dated  the 4th  June, 1966.
 4i-  No.  135-Customs, dated  the 20th June, 1966.
 42.  No.  I74-Cu8tom3, dated  the 24th September,  1966.
 43-  No.  181-Customs, dated  the  1st October,  1966.
 44-  No.  23-Cuatoms, dated  the  1st April,  1967.
 45-  No.  85-Customs, dated  the  5th August,  1967.
 46.  No.  101-Customs, dated the 21st October, 1967.
 47.  No.  114-Customs  dated,  the 25th November,  1967.
 48.  No.  5i>Customs, dated  the 26th March, 1968.
 49  No. 1 :54-Customs, dated  the 9th November,  1968.
 50.  No.  3i-Customa, dated the 8th February, 1969.
 51.  No.  38-Customa, dated  the  12th April, 1969.
 52-  No.  98-Customo, dated  the 21st June, 1969.
*53.  No.  iO7-Custom8, dated  the  19th July, 1969.
 54.  No.  to9-Customs, dated  the 26th July, 1969.
 55-  No.  lo-Customs, dated  the 7th  March,  1970.
 56.  No.  48-Customs, dated  the  16th May,  1970.
 57-  No.  7i-Customs, dated  the  1st August,  1970.
 58    No, , 80-CuBtomB, dated  the 29th August, 1970.
 59-  No.  iO3-Customs, dated  the  5th December,  1970.
[6o.  No.  6-Customs, dated  the  1st January, 1971,
 61.  No.  32-Custom9, dated  the 31st March, 1971.
  62.  No. 36-Customa,  dated  the  1st May, 1971.
  63.  No. 39-CustomSj dated  the  22nd  May, 1971.
  64.  No. 40-Customs, dated the 22nd  May, 1971.
  65.  No. 62-Customs, dated  the 22nd  June, 1971.
  66.  No. 66-Customs, dated the  31st July, 1971.
  67.  No. 84-Customa, dated the  n th  September,  1971.
  68.  No. 89-Customs, dated the  30th  October, 1971.
  69.  No. 52-Customs, datd the 6th 1 April, 1972.
  70.  No. 64-Customs, dated the  13th May, 1972.
  71.  No. 79-Custom8, dated the  io^h June, 1972.
  72.  No, , 8i-Custom8, dated  the  10th June,  1972.
       No, ,  86--Customs, dated the 24th June, 1972.
  73-
       No  . 97-Customs, dated the  19th August, 1972.
  74-
       No  .  102-Customs, dated  the  19th August,  1972.
  75-
       No  .  110-Customs,  dated  the 23rd  September,  1972.
  76.
     .  Nc 1. 127-CuBtoms, dated  the  28th  November,  1972.
   77.
       No
  78.      .  Ii-Customs,  dated  the 3rd  February,  1972.
                                                             [No.  27/F. No,  Bud.(Cus)/73.]

G.S.R.8i(E) .—In exercise of the powers conferred by sub-section (i) of section 25 of tho •Customs Actj 1962 (52 of 1962), read with sub-clause (,4) of clause 25 of the Finance Bill, 1973 which clause, by virtue of the declaration made under the Provisional Collection of Taxes, Act 1931 (16 of 1931)5 has the force of law, the Central Government, being satisfied that it is necCB- .sary ill the public interest so to do, hereby exempts goods which are exempt from a part of the duty of customs specified in the First Schedule to the Indian Tariff Act, 1934 (32 of 1934) by virtue of the notifications of the Government of India, in the Ministry of Finance, specified in the Schedule below, from payment of the auxiliary duty of customs leviable on such goods under sub-clause (1) of clause 25 of the said Finance Bill,

THE SCHEDULE

 I. No.   197-Customs,  dated  the  31st  August,  1957.
 2.  No.  308-Customa,  dated  the  21st December,  1957.
 3- No.  48-Customs,  dated  the  15th  February, 1958.
4-  No.  143-Customs,  dated  the  10th  May, 1958.
5-  No.  150-Customs,  dated  the  ioth  May, 1958.
    No.  86-Customs,  dated  the  20th  August,  i960.
6.
    No,  6-Custom8,  dated  the  ist  February,  1964.
7.

8. 9.

10.

11.

12.

13- 14. 15. 16. 17- 18.

19-

No. 9-Custom35 dated the 8th February, 1964. No. 57~Cu8toms, dated the 1st April, 1964. No. 71-Customs, dated the 28th April, 1964. No. 80-Customs, dated the 13th May, 1964. No. 13-Customs, dated the 8th January, 1966. No. io-Cuttomo, dated the n th February, 1967. No. 46-Customs, dated the 3rd May, 1967. No. 80-CustomSj dated the 21st May, 1968. No. 54-Customs, dated the 19th February, 1969. No. 65-Customa, dated the 26th February, 1969. No. 46-CuBtoms, dated the 29th May, 1971. No. 48-Customs, dated the 29th May, 1971. No. 17-Customs, dated the 17th February, 1973.

20.

[No. 28/F. No. Bud(Cu9)/73-]

G.S.R. 82(E).—In" exercise of the powers conferred by sub-section (i) of section 23 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) °f clause 35 of the Finance Bill, 1973 which clause , by virtue of the declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 193T) , has the force of law, the Central Government, being satisfied that it is neces- Bary in the public interest so to do, hereby exempts sheep fairing under Item No. 1 of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), when imported into India for the purpose of breeding only, from the whole of the auxiliary duty of customs levilablc thereon under sub- clause (1) of clause 25 of the said Finance Bill.

[No. 29/F. No. Bud (Cus)/73.1

G.S.R. 83 (E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of r962), read with sub-clause (4) of clause 25 of the Finance Bill, 1973 which clause, by virtue of the declaration made under the Provisional Collection of Taxes Act, 1931 (16 of I93r)j has the force of law, the Central Government, being satisfied that it is neces- sary in the public interest so to do, hereby exempts raw cashewnuts falling under Item No. 8 of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), when imported into India, from the whole of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 25 of the said Finance Bill, subject to the following conditions, namely:—

(1) that the importer makes a declaration at the time of import that the raw cashewnuta are being imported for processing and re-cxpoit;

(ii) that the raw cashcwmits are re-exported in the form of cashew kernels within six months of the date of importation or within such extended period not exceeding one year , as the Collector of Customs may allow; and

(iii) that the weight of cashew kernels exported is not less than 25 per cent, of the weight of raw cashewnuts imported, or where it is proved to the satisfaction of the Collector of Customs concerned that the kernels were obtained only from imported raw cashew- nuts, such lower percentage of the weight of the raw cashewnuts imported, as the Collector of Customs may in each case determine:

Provided that the importer executes a bond, with such surety or sufficient security as the Collector of Customs approves, undertaking—•

(a) to re-export the raw cashewnuts after processing within six months of the date of importation or within such extended period not exceeding one year, as the Collectoi of Customs may allow;

(b) to produce the cashew kernels before the Collector of Customs prior to re-export;

and

(c) to pay the au\ilinry duty of customs, if the re-export does not laki.¹ place within the- perind specified in condition (ii).

[No. 30/F. No. Bud (Cus)/73.]

G.S.R. 84 (E).—Tn exercise of the powers conferred by sub-section (1) of section 25 of the- Customs Act, 1962 (52 of T962), read with sub-climse (4) of clause 25 of the Finance Bill, 1973 which clause, by virtue of the declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931): has the force of law, the Central Government, being satisfied that it is neces- sary in the public interest so to do, hereby exempts medicinal and other contraceptives falling under Items Nos. 2B, 28A, 39(1) or 87 of the First Schedule to the Indian Tariff Act, r934 (32 oF 1934), from the whole of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 25 of the said Finance Bill.

[No. 31/F. No. Bud (Cus)/73.]I

G.S.R. 8i <2').—In exercise of the pinvers conferred hy sub-section (i) of section 25 of the Customs Act, 1962 (52 of 19621, read with sub-clause (4) of clause 25 of the Finance Bill, 1973 whicli clause, hy virtue of the declaration made under the Provisional Collection of Ttixes Act, 1931 (16 of 19311, h"i the force ofluw, the Ccnteral Government, being satisfied that it is nec- essary in thr pLi-liciniL-ivst so 10 do, hereby etc -pts palm oil fulling under Item No. 15 (6) of the first Schedule to the Indian Tariff Act, 11)34 (32 of 1934), when impo. ted into India for use in the m.mufnclnrc of v.^.noNpp.ti, from s>i much of' the auxilury duty of customs leviable thereon, under stub-Jause (,'H of clause 25 of ihi: said Finance Bill as is in excess of 5 percent of the valueas detcr.nine in uccoidance wiih ll,r provisions of section 14 o]" the first mentioned Act.

[No. 32/F. No. BudcCus)/73.]

G.S.R. 86 (E).—In exercise of the powers conferred by sub-section (1) of section 2"; of the •Customs Act, 1962 (52 of T962', read with sub-clause (4) of clause 25 of the Finance Bill, 1973 'Which clause by virtue of the declaration made under the provisional Collection of Taxes Act, 1931 (16 ol" 1931).-, has the force of law , the Centeral Government, being satisfied that it -'s nec- •cBsary ir the public intrest so to do, hereby exempts cincmMi-graph films, exposed, failing under Items No. zyu). of the First Sohedul? to the Imiiin Tariff Act, 1^34 132 of 1934;, when im- ported into Indi:;, iroi'i NO TTUI'II of" the n^yilia'y lul> ' t customs levki'ile therein under sub- -clause II) el cliiiibt- 25 ol the s.iifl !''ii.arff Bill as i, in "ccss of 5 per cent, of the value of the ••cinematograph films, 0 posed, crlcuhiled i't lliu ruL: 1 R.S. I. 94 per linear metre.

[No. 33/F. No. Bud (Cus) I73.]

G.S.R. 87 (E).—In exercise of the powers conferred by sub-seclion(i) of section 25 of the Cus- toms Act, 1962 (52 of 1962,1, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempis goods specified in column (3) of The Table hereto annexed and filling under the itrms specified in column (2) of the said Table, of the First Schedule !n the Central Excises and Sidt Act, T944 (1 of 1944)1 from so much of the addition! rln \ which U leviable thereon under section 2A of the Indian Tariff Act, 193,1 (3³ of 1934% when imported into India as is equal to Ihe auxiliary duty of excise leviable on such goods under sub-clavse (J) of clause 28 of ihc Finance Hill 1973, which clause, by virtue of the declaration made under the Provisional Collection of Taxes Ai_t, 1^1 (16 of i q ? i\ has the force of law.

THK TABLE

SI. No.

I cm No. uf the First Schedule to the Cen- tral Excises and Salt Act, 1944.

Description

( 2)

(3)

i- 26 Steel Ingots including steel melting scrap.

2. 26A . . . Cupper and copper alloys containing not less than fifty per cent

hy weight ol" copper.

3. 26AA , . . Iron or steel products.

4. 26B/ . . . Zinc.

5. 27 . .. Aluminium.

6. 28 . .. Tinpiate and tinned sheets including tin taggers, and cuttings of such plates, sheets or taggers.

[No. 34/F. No. Bud(Cus),'73.]

G.S.R. 88 (E).—In exercise of the powers conferred* by sub-section (i) of section 62 of the Finance Act, 1972 (16 of 1972), the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 72- Customs, dated the 28th May, 1972

[No. 35/F. No. Bud(Cus)/73.]

G.S.R. 8a(H\—In exercise of th^ powers conferred hy sub-scction(i) of section 25 of the Cus- toms Act, 1962 (52 of 1962¹), read with sub-section [4) of section 62 of the Finance Act, 1972 U"fcKjJ T972), ihe Centra] Government hereby rescinds the following notifications of the Gov- ernment of India in the Ministry of Finance (Department of Revenue and Insurance), namely:—

1. No. 73-CuBtoms, dated the 2Kr.l1 May, 1972. 2. No, 74-Customs, dutol the 2Sth May, 1972. 3. No. 75-CuKtoms, dared the 2X1I1 May, 1972 4. No. 83-Cus:oms, dated the 10th June, T972 ; 5. No. 122-Customs, dated the 28th October, 1972 6. No. 130-Customs, dared the 30th December, 1972.

[No, 36 IF. NO. Bud(Cus)/73.] B, N. MIARMA, tlndi.-. Secy.

(Department of Revenue and Insurance)

CENTRAL EXCISES

New Delhi, the Jit March, 1973

G.S.R. -")o ft).—In exercise, of the p.iwers conferred by sub-rulc(i) of rule 8 cif ihcCenij-ul THE TABLE

T

3

I

3

28/64-Central Excises, dated the 1st March,

3-

1964.

In the said notification, the words and figure " sub-item II of " shall be omit- ted.

i4A/66-Ceqtral Excises, dated the 26th

4.

February, 1966.

In the said notification, for the figures " 4 - 1 5" the figures "25-00 " shall be substituted.

81/66-Central Excises, dated the 21st May,

5-

1966-

In the said notification, for the figures "227-50 " the figutts " 225-60" shall be substituted.

208/67-Cei-irral Excises, dated the 8th

6.

September, 1967.

. In the said n itification clause (it) of the proviso shall be omitted and clause (ni) of the proviso shall be renumbered as clause (12) thereof.

217/67-Ontral Excises, dated the 23rd .

7-

September, 1967.

In the said notification, for the figures "163-70", the figures "250-00" shall be substituted.

7i/6S-GentraI Excises, dated the 1st April,

8.

1968.

In the said notification, for the words " used for the resoling or retreading of tyres ", the words " uacd for resolingj retreading or repairing of tyres" shall be substituted.

144/68-Centxal Excises, dated the 13th July,

9.

In the said notification, the words and figure, "sub-item I of" shall be omitted.

1968.

In the said notification, the entry against 70/69-Central Excises, dated the 1st March,

1 0.

item (viii) shall be omitted.

1969.

So/69-G2ntraI Excises, dated the rst March,

i i.

1969.

In the said notification, the entry against item 2 and the Explanation at the end shall be omitted.

50/70-Ccntral Excises, dated the 1st March,

1 2.

1970.

In the said notification, for the words " fifty- three and one-third percent ad valorem", the words tffifcy per cent ad valorem"' shall be substituted.

59/71-CentraI Excises, dated the 29th May.

13.

1971.

, In the Table annexed to the said notifica- tion, in column (3)againstS.No.2 for the words and figures " Rxtpees forty-five per kilolitre at 15 degrees Centrigrade thermometer ", the words and figure* " Rupees four hundred and twenty- five per kilolitre at 15 degrees Centri- grade thermometer " shall be substitu- ted.

128/70-Ccntral Excises, dated the 6th June

14

1970.

, In the opening portion of the said notifica- tion, for the words, figures and brackets " falling under sub-item I (1) of Item No. 19", the words "figures, brackets and letter "falling under sub-ilem I (1) and I (iA) of Item No, 19 " shall be subs- tituted.

99/71-Ontral Excises, dated the 29th May,

IS

1971.

In the said notification, in the Schedule., after item iij the following item shall be in- serted, namely:—

"12. Filfrr elements, inserts and cart-

rid gts".

If

Yi In each of the said notifications, for the words 1 " and ti."¹ rod ends ", the words c':i<-roi ii ends and filter elements, inserts; and cartridges " shall be substituted.

5 101/71-Central Excises, dated the 29th Ma; 1971 153/71-Central Excises, tet: the 26th July, 1971- i55/7i-C?ntn Excises, dated the 26th July, 1971.

I

3

3i/72-C:ntal Excises, dated ihc 17th March,

17.

T972.

In thtf Tat.Ji- annexed 10 tho siiid notifies- tin", in column (4) cgi'ivst Serial No 2, fir the words ' Thirty-four rupees and fifty paise ", the worts " Four tuples and f'irLy puise " shall he subs- tituted.

35/72-Ccntral Excises, dated the 17th

1 8.

March, 1972.

In the Table annexed to the said notifica- tion, the enirifs in columns (2), ^3) and (4) against S. No, 1 shall be omit- ted. |J

44/72-Central Excises, dated the 17th

19.

March, 1972.

In the Table annexed to the said notifica- tion, in column (2), against SI. Noa. 1 aid 2, for the figures and brackets " I (T"> " and " I (2) " , th<* brackets and figures,,"(1 V and "12)" shall respectively be substituted.

97/72-Central Excises, dated the 17th

2 0.

March, 1972.

In th'* said nofifica'inn, for the words 'cund electric horr.s", the Wore]s " electric horns and filtrr i-Iemenis, insrris and cartridges " Rhall be substitutrc'.

In the Table annexed to the said notification, 168/72-Central Excises, dated the 24th

2 1.

July, 1972.

in column (2I against S. No. 6, for the words " synthetic staple fibre of ccllu- losic origin", the words "synthetic staple fibre of non-cellulosic otigin" shall be substituted.

208/72-Central Excises, dared the 14th Oc-

2 2.

tober, 1972.

In the said notification, for ihe words "uRed for resoling or retreading of tyres" the words " used for resoling retreading or repairing of tyres ", shall be substi-

tuted.

[No. 27/73.]

G.S.R- 91 (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 instant coffee falling under sub-item (2) of Item No. 2 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)1 from so much of the duty of excise leviable thereon as is in excess of 17-5 per cent ad valorem plus the duty for the time being leviable under sub-item (1) of the said item on ured coffee used in the manufacture of such instant coffee, if not already paid.

[No. 28/73.]

G.S.R. 9:(E).—-In exercise of the powers conferred by sub-rule (l) of rule 8 of the Central Excise Ruk's, 1944, read with sub-section (3) of section 3 olthe Additional Duties of Exdse (Goods of^Special Importance) Act, 7457 (s8 of i<)57\ the Centra! Government hereby exempts un- manufactured tobacco if flue cured and used for the manufacture of smoking mixtures for pipes and cigarettes fulling umlcv :;;.ib-ite-n TI'2"I of I'frm No. & of the First Schedule to the Central Excises and Salt ACT, 1044 <'T of JQ44¹, from so much of the additional duty of excise, leviable thereon under Lhe first m^nLioncd Act, as is m excess of sixty palse per kilogram.

[No. 29/73]

G.S.R. 93(E). —In exercise of the powers conferred by sub-rule (r) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cigarettes of the description specified in column (1) of the Table hereto annexed and falling under sub-item 11(2) of Item No. 4 of the First Schcdnule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of the duty sped [led in the corresponding entry in column, (2) thereof.

THE TABLE

Description

( i)

Duty

( 2)

Cigarettes of which the value per one thousand—

(i) does not exceed rupees ten .

00 exceeds rupees ten .

seventy-five per cent, ad valorem.

seventy-five per cent, ad valorem plus three percent, ad valorem for every additional rupee or part thereof in excess of a value of rupees ten per one thousand.

[No. 30/73]

G.S.R. 94(E).—In exercise of the powers conferred hy sub-rule (i) of rule 8 of the Central Excise Rules, 1944, read with aub-scction (3) of section 3 of the Additional Duties of Excise (Goodsof Special Importance) Act, 1957(58 of 1957"), the Central Government hereby exempts cigarettes of the description specified in column (1) of the Table hereto annexed and falling under sub-item 11(2) of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the additional duty of excise leviable thereon under the first men- tioned Act, as is in excess of the duty specified in the corresponding entry in column (2) of the said Tablofc

THE TABLE

Description

Duty

( 2)

( i)

Cigarettes of which the value per one thousand—

(i) does not exceed rupceB ten .

Twenty-five per cent ad valorem

(K) exceeds rupees ten . . , Twenty-five per cunt, ad valorem plus two percent, ad valorem for every additional rupee or part thereof in excess ol" a value of rupees ten per one tousand.

[No. 3r/73.]

G.S.R. 95(E).—In exercise of the powers conferred by sub-rule(i) of rule 8 of the Central Excise- Rules, 1944, the Central Government hereby exempts smoking mixtures for pipes and cigarettes falling under sub-item 11(4) of Item No. 4 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 in excess of one hundred and fifty per cent, ad valorem.

[No. 32/73)

G.S.R. 96(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 Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957I, the Central Government hereby exempts smoking mixtures for pipes and cigarettes falling under sub-item 11(4) of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the additional duty ol excise- leviable thereon under the first mentioned Act, as is in excess of fifty per cent, ad valorem.

[No.. 33/73.]:

G.S.R. 97(E).—In exercise of the powers conferred by sub-rule (i) of rule 8 of thi-¹ (.\ntral Excise Rules, 1944, the Central Government hereby exempts motor spirit known r," I c ienc, ethyl benzene, benzol, toluerr, toluol and light solvent naptha and falling under Jlem No. fi of the First Schedule to ihe Central Exdses and Salt Act, 1944 (1 of 1944'j, Irom so much of ihc dttry of excise leviable thereon as is in excess of Rs. 34-00 per kilo-litre at 15 degrees Centigrade thermo- mecr:

Provided that —

(a) the Collector of Central Excise is salitfial that the stud motor spirit is intended for use as solvent in the formulation of pcsiicidal solutions, sprays and suspensions; and

(h) where such use is elsewhere than in the factory of production, the exemption shell be allowable only if the procedure laid down in Chapter X of the said rules is followed.

[No. 3473.]

G.S.R. 98(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 c>\' the Central Excise Rules, iy44, the Central Government hereby exempts motor spirit known as benzene, ethyl benzene, benzol, tpluene, toluol and light solvent napiha and falling under Item No, 6 of the First Schedule to the Central Excises and Salt Act, IQ44 fi of 1944)) from so much of the duty of excise leviable thereon as is in excess of Rs. 150.00 per fulo-litre at 15 degrees Centigrade thermo- meter:

Provided that—

,(a) the Collector of Central Excise is satisfied that the said motor spirit is intended for use—

(i) as an entraining fluid in the production of dehydrated alcohol;

(ii) as solvent or diluent of thinner for the manufacture nf paints, varnishes, lacquers and allied materials or for use in painling; tor the manulutfurc of adhesives, rubber solutions, water-pruoling eomposiuoris and similar products in the production of plastics; for decreasing or denning;

(Mil as solvent for the extraction of alkaloids or other arrive ..principles from plant and animal products;

(iv) for chemical conversion into chemicals, drugs, dyes, e^ril. "i: os or synthetic rubbers or for intermediates thereof;

(v) as a preservative for compositions used in sizing textiles;

(vi) as solvent, thinner or diluent for the extraction, iso].Ui *n or purification of articles of the nature 01 diws, chemicals, perfumery chemicals and concentrates, dyes, synthetic re-sins, explosives produced in synlhctic, partly synthetic or other chemical processes of manufacturing them;

(vii) as a medium and hydrogen-acceptor in ihe manufacture of camphor; or (viii) as 3 devaxitiR solvent in the process of purification" of feed stock for the manufacture of lubricating oils; and

(b) where such use is elsewhere then in the factory of production, ihe exemption shall be allowable only if the procedure laid down in^Chapier X of the said rules 13 followed.

[No. 35/73-1

G.S.R. 99(E).—In exercise of the powers conferred by sub-rale (t"i of rule S of the Central Excise Rules, 1944, the Central Government hereby exempts blended or compounded lubricating, oils and greases manufactured—

(i) wholly out o( imported base mineral oils; or

(if) wholly or partly out of indigenous base mineral oils,

and falling under Item No. 11B of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1044) s from so much of the duty of excise leviable thereon as is in excess of fifteen per cent ad valorem.

{{^{{FOOTNOTE *}}}}.j0 Provided that a manufacturer availing of the benefit of the exemption under this notification shall not he permitted in respect of such blended or compounded lubricating oils and greases to avail of the special proceduic prescribed under rule 56-A of the aforesaid rules and shall also*not be eligible to utilise the credit standing in the Entry book of proforma credit in form R.G.-2J Part-II prescribed under the said rule.

[No. 36/73.]

G S R. ioo(E).—In exercise of the powers'conferred by sub-rule.(i) of rule 8[ of the Central Excise Rules, 1944, the Central Government 'hereby exempts blended and compounded lubri- "••flRting oils and greases (hereinafterjin this notification referred to as "the said goods") falling undcr^Iiem No. 11B of the First Schedulc.ro the^Central Excises and Salt Act, 1944 (1 of 1944), upto a quantity not exceeding one hundred metric tonnes, cleared for home consumption, on or afier the rst day of April in any financial year by or on behalf of a manufacturer fiom one or more factories, from t)it whole "of the duty of excise- leviable thereon:

Provided that—

(i) tins excmpiion shall apply only to the first clearances of the said goods upto a quantity not exceeding one hundred meiiic tonnes in a financial year;

(ii) this exemption shall not apply to the said goods manufactured by a manufacturer if the total quant ty of the said goods so cleared in the preceding financial year had exceeded iwo hundred metrir tonntsj

(iii) Where the said goods are manufactured by a manufacturer who had no clearances in tae preceding financial year, this exemption shall be applicable if thequantity of he said goods cleared during the financial year does not exceed two hundred metric tonnes; and

(iv) where a factory in which the said goods arc produced is run at different times in any financial year by different manufacturers the quantity of the said goods so cleared from such factory in any such ycer at nil rate' if duty shall not ty rd one hundred metric tonnes:

Prov. .led further that a manufacturer shall b<- permitted to clear"for home consumption during the period commencing on the 1st March, 1973 and ending on the 31st March, I973> the said goods upto a quantity n°t exceeding ten metric tonnes, subject to the condition that the quan- tity of the said goods cleared for home consumption , by or on behalf of such maufacturer from one or 1 ore factories during that period does not exceed twenty metric tonnes.

[No. 37/73.]

O.S.R. IOI(E).—In exercise of the powers conferred by sub-rule (T) of rule 8 of the Central Excise Kules, I944J the Central Government hereby exempts goods of the description specified in column (2) ofthc Table hereto annexed and falling under Item No. 15A of the First JSchednle to the Central Excises and Salt Act, 1944(1 of 1944), from the whole of the duty of excise leviable thereon subject to the conditions laid down in the corresponding entry in column (3") ofthc said Table.

THE TABLE

Description

Conditions

SI. No.

2

3

1. Polyester polymer chips .

Nil.

Cellulose acetate

If used in the manufacture of acetate yarn:

2.

Provided that where such use is elsewhere than in the factory of production, the exemption shall be allowable only if the procedure laid down in Chapter X of the said rules is followed.

If used in the manufacture of nylon yam:

Polyarnule chips

3-

Provided that where such use is elsewhere than in the factory of production, the exemption shall be allowable orly if the procedure laid down in Chapter X of the sail rules is followed.

If produced out of any of the following materials or a Acrylic sheets ,

" combination thereof, namely: —

(i) artificial resins or plastic materials in any form falling under sub-item (1) of the aforesaid Item No. 15A on which the appropriate duty of excise or the additional duty under section 2A of the Indian Tariff Actj 1934 (32 of 1934), as the case may be, has already been paid; or

(ii) scrap of plastics.

[No. 38/73.I

G.S.R. ioa(E).—In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts—

(i) rigid polyvinyl chloride films of thickness below 0-25 mm,

(ii) flexible polyvinyl chloride films of thickness below 0-2$ mm, and

(iii) polyvinyl chloride lay flat tubings, falling under sub-item (2) of Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and produced by extrusion process, by an industrial unit in respect of which an officer not below the rank of an Assistant Collec- tor of Central Excise is satisfied that the capital investment on the plant and machinery installed therein, as on the date of the initial installation of such plant and machinery, is not more than Ra. 7-5 lakhs, from the whole of the duty of excise leviable thereon.

3. This notification shall have effect notwithstandinganything. contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 70/71-Ccntral Excises, dated the 29th May, 1971 or No. 72/71-Ccntral Excises, dated tho 29th May, 1971.

[No. 39/73.]

iG S R 03CE).—In exercise of the powers conferred by sub-rule (1) of rule S of the Central Excise Rules, 1944, the Central Government hereby makes the following amendments to the noti- fication of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 47/72—Central Excises, dated the 17th March, 1972, namely:—

In the said notification,—

(a) in the Table, in column (3), for the letters,, figures and word "Rs. 4-00 crores", the- words "two crores of rupees" shall be substituted j

(b) in the first proviso, for the letters, figures and word "Rs. 1 25 crores", the words "fifty lakhs of rupees" shall be substituted.

2. This notification shall come into force on the ist day of April, 1973-

[No. 40/73.I

G.S.R. 104CE).—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 further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenu e and Insurance), No. 16/68-Central Excises* dated the 1st February, 1968, namely :—

In the said notification, In the Table, after S. No, r and the entries relating thereto, the follow-

ing S. Noa. and entries shall be inserted, namely :—

( 2) ( I)

Commercial plywood—

" iA

(3)

(a) In area 5625 square centimetres or Jess Duty in excess of 15% ad valorem

(b) in area exceeding 5625 square centi-

metres.

Duty in excess of 20% ad valorem

Batten boards and block boards (including

i B.

Duty in excess of 20% advalorem flush-doors') having both faces of commer- cial plywood.

i C.

Duty in excess of 20% ad valorem" Veneered particle boards excluding particle boards with decorative veneers on one or both sides.

[No. 41/73.1

G.S.R.io5(E).—In exercise of the powers conferred by sub-rulcd)of rule 8 of the Central Excise- Rules, I944J the Central Government hereby directs that :n respect of paper, all sorts, other than newsprint and all varieties of boards, falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and containing not less than 40 percent by weight of bagasse, jute stalks or cereal straw in the form of pulp, the duty of excise leviable thereon shall be reduced by an amount as is equivalent to the amount of the duty calculated at the rate of 9 paise per kg.

[No. 42/73.]

G.S.R. 1061 Ej.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts paper, all sorts, other than straw btiard and mill board, falling under Item No, 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of I944\ produced in a factory which commences manufacture for the first time on or after TSt April, 1973. from so much of the duty of excise leviable thereon under the said Item read with any notification for the time being in force issued by the Central Government, under the aforesaid rule, as is in excess of 85 per cent, of such duty.

Explanation.—For die purposes of this notification, the expressions "mill board" and "straw board" shall have the meanings respectively assigned to them in the Explanation to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 35/64-Central Excises, dated the 1st March, 1964.

[No. 43/73.]

G.S.R. I07 E .—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rulc.i, 1944, the Ccnrral Government hereby exempts paper, all sorts, other than straw board and mill board, falling under Item No, 17 of the First Schedule to the Central EXCISLS and Salt Act, 1944 (I of 1944)5 produced in a facotry existing i.nmcdiately buiore 1st April, 1973, the production capacity of which has been enlarged and brought into operation on or after 1st April, 1973, to the extent such production is attibuiable to the enlarged capacity, from so much of the d ity of excise leviable Thereon under the said Item, read with any notitication for the time being in force issued by the Central Government under the aforesaid rub, as is in excess of 85 per cent, of such duty:

Provided that nothing in this notification shall apply in any financial year to a factory when the- total quantity of paper, all sorts other than straw board and mill board, produced therein in the preceding financial year exceeded 30,000 metric tonnes.

Explanation.—Vot the purposes of this notification, the expressions "mill board" and "straw board" shall have the meanings respectively assigned to them in the Explanation to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 35/64— Central Excises, dated the 1st March, 1964,

[No. 44/73-1

GS.R. ioB(E)—In exercise of the powers conferred by sub-rule (1) 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. 208/67-Central Excises, dated the 8th September, 1967, the Central Government hereby exempts paper, all sorts, other than paper boards, newsprint, cigarette tissue, glassine paper, grease proof paper, coated paper and paper of a substance not exceeding 25 grammes per square metre and falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter in this notification referred to as the "said paper"), cleared by any manufacturer for home con- sumption -luring uny financial year, upto the quantity ^prescribed in column (1) of the Table below, from so much of the duty of excise leviable thereon under the said Item read with any notification for the time being in force issued by the Central Government under the said rul c, as.is 3pj;ifl:i in the corresponding entry in column (2) of the said Table:

THE TABLE

Quantity

Extent of exemption (percentage

of the duty leviable)

( 2)

( 1)

On the 1st 1000 metric tonnes

75

On the next 1000 metric tonnes

On the next 2000 metric tonnes

15

Provided that :—

-, (i) the said paper is manufactured in a factory having no plant attached thereto for making •baftiboo pulp;

(li) the said exemption shall not be admissible to a manufacturer who in respect of the first 4000 metric tonnes of the said paper (for which exemption under thit noiifiiHticr is available) cleared during the financial year avails of the concessions admissible under the notifications of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 4i/73-Central Excises, daied the ist March; 1973, 43/73-Central Excises, dated tlae 1st March 1973 and 44/73-Ccntral excises, dated the Ist March, 1973 ;

(iii) where a factory producing the said paper is run at different times in any financial year by different manufacturers, the quantity of the said paper cleared from such factory in any such financial year under the provisions of this notification shall not^ exceed in the aggregate the •limits specified in column (1) of the Table.

2. This notification shall come into force on the 1st day of April, 1973.

[No. 45/73]

G.S.R. io9''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 goods of the description ipecilied in column (2) of the Table hereto annexed and falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act, 19,14 C¹ of 1944), from so much of the duty of excise leviable thereon as is in excess of the duty specified and, subject to the conditions laid down, in the corres- ponding entries in columns (31 and (41 respectively of the said Table.

THE TABLK

Duty

Description

Conditions SI. No.

(2)

(3)

{{^{{FOOTNOTE (1}}}}

(4)

1.

Nil

45 paise per Kilogram.

Paper und pape board fal'ing uiu'er sub- item(3)of the aforesaid Item No. 17

Nil 2,

40 paise per Kilogram

Solid fibre board falling under sub-item (4) of the aibresaid Item No. J7.

Nil Pressed jute felt sheets

3-

45 pais: per Kilogram

(I)

(2)

(3)

(4)

4. Following varieties of paper, namely:—

(i) Waxed paper . . .. Nil. *

(ii) Polythene coated paper , , Nil.

(iii) Crepe paper Nil

If it is proved to the satisfaction of the proper officer that the appropriate duty

of excise or addi- - tional duty leviable under section 2 A of the Indian Tariff Act, 1934 (32 of 1934), as the cas e may be, has been already paid in res- pect of the paper used in their manu- facture.

(iv) Converted types of paper, commonly Nil kjiownas imitation flint paper or lea- therette paper, or plastic coated paper, or by any other name, obtained by one aide of paper being subjected to printing of colour, with or without design, irrespective of the fact whether or not Buch paper is subsequently varnished or glazed by chemicals or embossed and falling under sub-item (4) of the aforesaid Item No. 17.

(v) Gummed paper obtained by gum Nil. being applied to one side of paper and falling under sub-item (4) of the aforesaid Item No. 17.

5. Metal coated paper Nil.

If it is pioved to the satisfaction of the proper officer that the appropriate duty of excise or additional duly levi- able under section 2A of the Indian Tariff Act, 1934 (32 of 1934)3 as the case may be has been al- ready paid in respect of the base paper used in the manu- facture.

6. Corrugated paper (other than corrugated Nil.

board).

If— (i) it consists of a single fluted sheet of paper; and

(ii) it is manufac- tured out of paper on which the ap- propriate duty of ex- cise or additional duty leviable under section 2A of the Indian Tariff Act, i934> (32 of 1934), aa the case may be has been already paid.

G.S.R. lio(B).—.In exercise of the powers conferred by sub-rule (i) of rule 3 of the Centra Excise Rulesj 1944, the Central Government hereby exempts rayon and synthetic fibres and yarn falling under Item No. 18 of the First Schedule 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 of excise eviable thereon as is in excess of the duty specified in the corresponding entry in column (3) there- of.

T H :; TABLE

J*

Duty

Description

SI. No.

1

2

3

Rs. per kilogram

1. Staple fibre tow:—

I ' 00 (i) of cellukreic origin (ii) of non-ccllulosic origin: —

6-00 U) acrylic fibre (b) polyester fibre:—

(A) of not more than 1 deniers (B) of more than 2 deniers

(c) Others

3<$'9O 31-90 30-00

"Provided that where staple fibre is made out of two which has paid the appropriate amount of the duty of excise, or the additional duty under section 2A of the Indian Tariff Act, 1934 (32 of 1934), as the case may b ;, the duty payable on such staple fibre shall be nil.

2. RayoD and synthetic yarn consisting entirely of ccllulosic derivatives or regene- rated cellulose or both:— . . . . . . ..

(a) Acetate yarn—

(a) below 75 deniers • • • • • • • • Io"35 (ii) 75 deniers and above but below 100 deniers • • • • •]• 80 (iii) 100 deniers and above but below 120 deniers • • • 5-80 (iv) 120 deniers and above but below 150 deniers" • • • 4-00 (v) 150 deniers and above but below 350 deniers • • • • 3'70 (vi) 350 deniers and above but not above 1100 deniers • • 3^05 (viij above 1100 deniers • • • • • • • • 2-55

(b) Others :—

(i) below 75 deniers • • • • • • • • • 11'40 (iii 75 deniers and above but below 100 deniers • • • • j-40 ("iii) 100 deniers and above but below 120 deniers • • • 5"25 (iv) 120 deniers and above but below 150 deniers- • • • 4" 35 (v) T50 deniers and above but below 350 deniers • • • • 3'75

(vi) 350 deniers and above but not above iroo deniers • • 2-50 (vii) above 1100 deniers • • • • • • • 2-00

3. Other synthetic yarn:—

(a) Man-made metallic yarn:—

40-00

35-O0

25-00

20 • oa (i) below 30 deniers . . . . . .. (ii) 30 deniers and above but below 75 deniers (iii) 75 deniers and above but below 100 deniers (iv) roo deniers and above but not above 750 deniers (v) above 750 deniers • • • • - ••

5 00

I

2

3

( b) P o l y a m i de ( n y l o n) y a m—

( i) b e l ow 35 d e n i e rs ( i l) 35 d e n i e rs u nd a b o ve b ut b e l ow 8o d e n i e rs . . .. ( H i) 8o d e n i e rs a nd a b o ve b ut b e l ow no d e n i e re . . .. ( i v) no d e n i c rs a nd a b o ve b ut b e l ow 1 50 d e n i e rs • ( v) 1 50 d e n i e rs a nd a b o ve b ut n ot a b o ve 7 50 d e n i e rs • • • ( v i) a b o ve 7 50 d e n i c rs • • • • • • • ••

38-50 33-50 28'50 05 23 II- 50' 5-85

( c) P o l y e s t er y a r n—

( I) b e l ow 30 d e n i e rs • • • • • .. ( i i) 30 d e n i e rs a nd a b o ve b ut b e l ow 75 d e n i e rs . . .. ( i i l) 75 d e n i e rs a nd a b o ve b ut b e l ow 1 00 d e n i e rs . . .. ( i v) 1 00 d e n i e ra a nd a b o ve b ut n ot a b o ve 7 50 d e n i e rs • • ( v) a b o ve 7 50 d e n i e rs • • • • • • . ."

41'90 3<)'9O 26-90 21-90 6-90'

( d) O t h e r s—

( i) b e l ow 30 d e n i e ra

40-00-

35' 00 ( i i) 30 d e n i c rs a nd a b o ve b ut b e l ow 75 d e n i e ra . . .. ( i l l) 75 d e n i c rs a nd a b o ve b ut b e l ow 1 00 d e n i e ra . . .. ( i v) 1 00 d e n i e rs a nd a b o ve b ut n ot a b o ve 7 50 d e n i e rs • • • ( v) a b o ve 7 50 d e n i e rs • • • • • •

25'00

20'00'

5-00

G S.R. in (E) —In exercise of the powers conferred by sub-rule(i) of rule 8 of the Centra Excise Rules, 1944, the Central Government hereby exempts rayon and synthetic fibres and -yarn falling under Item No. 18 of the First Schedule to the Central Excises and Salt Act, 1944 (iof 1944), and specified in column (2) of the Table hereto annexed from, so much of the duty of excise leviable thereon as is in excess of thi duty specified In the corresponding entry In column (3) thereof.

THE TABLE

S.Nc >. Description

Duty

2

3

Ks. per kilogram T. Glass fibre and yarn—

I. Glass fibre—

(i) Staple fibre (including glass tissues) (ii) Glass wool

3-00 1-50

II. Continuous filament yarn—

(a) Textile yarn—

4-00 6*oo (i) next exceeding 225s counts (ii) exceeding 225s counts but not exceeding 450s counts (iii) exceeding 450s counts

8-0

(b) Others

2-50C

2. Ai}y other mineral fibres ani y\c.i, \vhnh:r continuous or otherwise^ such

as rock woo], slagwool and the like

Nil

Yarn spun wholly out of glass fibres

Nil 3.

Etplinthi.—7or ths parpjjss of this notification, the expression 'count' meants the sizo of single yarn expressed aj the number of 100 yard lengths per pound.

[No. 48/73].

O S.R, HI (E).—In exercise of tho powers conferred by sub-rule (1) of rule 8 of the kral Esclgc Rulesj 1944, the C-ntral Government rureby aiies the following amendment to notification of the Government of India in the Ministry of Finance (Department of Revenue Insurance) No. 52/72-Central Excises, dated the 17th Marchj 1972, namely:—

In the said notification,, in the Table, for the entries In columns (2) and (3) against S. No. , the following entries shall be substitutedj namely:—

2

3

"(2) manufactured on other systems—

S-oo

(i) of 40 counts and above

(ii) +£ above 20 counts but below 40 counts . . ..

5-co

(iii) of 20 counts and b:low . . . . . . ..

3-oo'

G.S.R. 113 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Centra] Government hereby exempts yarn, all sorts, other than the yarn ccntnwr.g rny two cr mcic cf the fities spec ficd in the Schedule hereto annexed, ailing ur.derklum No. ifE of ihe First Schecule to the Central Excises arc! Salt, Act, 1944 1 of 1544), from the whole of the duty of excise leviable thereon.

T HE SCHEDULE

I. Cotton.

2. Silk.

Wool.

3-

Jute (including Bimlipatflrn )utc or mesta fibre).

4-

Man-made fibre*.

5-

6. Flax,

Ramie.

7.

[No. 50/73.I

G.S.R. 114 (E).—In exercise of the powers conferred by sub-rule fi) of rule 8 of the Cen- tral Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance ) Act, 1957 (58 of 1957), the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance (Department of Revenue end 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

Amendment

S.No '. Notification No, and date.

1

2

3

1. No, 91/69-Central Excises, dated the istMarch,

1969.

In the said notification,— (1) in the Table, the entries in columns (2), (3) and (4) occurring against S. Nos. 9, 21 and 22 shall be omitted; (2) Explanation. 1 shall be omitted and in Explanation 2 the figures "a"" shall be omitted.

2. No. 130/69—Central Excises, dated the 29th April, 1969. No. 127/70—C:ntral Excises, dated the 6th June, 1970.

In each of the said notifications, for the words, figures andbrackets "falling under sub-item I(i) of Item. No. 19'V thc words, figures, brackets and letter^, fnlHng under sub-items (I)(i) aneff- I(iA) of Item No. 19" shall be subsj stiuted.

ufc,

No. 144/70—Central Excises, dated the n th

3.

[July, 1970.

In the said notification, after the wordgi figures and brackets "Item No. 191(1 W the words figures, brackets and letmp "and Item No. i9i(iA)" shall j"* inserted.

[No. 51^

.. H5(E").—In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise I944, the Central Government hereby exempts cotton fabrics of the description specified wnn (3) of the Ta.ile hereto annexed and falling under the sub-itema Bpccifled In ihe ponding entry In column (2) of the said Table, of Item No. 19 of the First Schedule Central Excises and Salt Act, 1944 (1 of 1944), from BO much of the duty of excise e thereon as is in excess of the duty specified in ihe corresponding entry in column (4) said Table.

THE TABLE

Description

Duty

Sub- item No,

2

3

4

Cotton fabrics, other than blankets, not exceed- 6-25 percent ad vojorem.

( i)

ing Us. 2-50 per square metre in value.

Blankets not exceeding Rs. 4 per square metre 6-25 percent ad valorem.

(1)

in value.

Other cotton fabrics

12- 5 percent ad valorem.

(1) TA)

Fents of fabrics specified against S. No, 1 and 4-0 percent ad valorem.

( 1)

2 above.

I

2

4

3

per cent ad

S.No.

valorem,

Fonts of fabrics specified against <

7-5

5.

3 above.

I(i>o*nd ICrA)

2'0

cent

per

. 1 and

ad

Rags of fabrics specified against S.No,

valorem,

i-

2 above.

per

40

ccnt

Rags of fabrics specified against S.No. 3 above.

ad valorem.

7. I(i) and I(i A)

Explanation,—For the purposes of this notification :—

(a) the expression "fents" means,—

(i) bona fide cut-picceB of cotton fabrics (excluding cut-pieces of towels) of lengbt 45 centimetres or more but not exceeding 90 centimeters where the width of the fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples;

(ii) damaged cotton fabrics (excluding damaged towels,) of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabric is one metre or more, and of length 6$ centimetres or more but not exceding 135 centimetres where the width of the fabric is less than one metre; and

(iii) cut-pieces of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabric is one m^tre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre cut from damaged dhotics or sarces.

(b) the expression "rags" means,— (i) bone fide cut-pieces of cotton fabrics of length more than 23 centimetres but less than 45 centimetres where the width of the fabric is one metre or more, and of length more than 23 centimetres but less than 65 centimetres where the width of the fabric is less than one metre, arising durin g the normal course of manu- facturing (including processing) or packing or drawing samples, and

(ii) cut-pieces of damaged or sub-standard cotton fabrics of lenth more than 23 centi- metres but less than 45 centimetres where the width of the fabric is one metre or more, and of length more than 23 centimetres but less than 65 centimetres where the width of the fabric is less than one metre.

[No. 52/73]

G.S.R. 116 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the- Ccntral Excise Rules, 194^ the Central Government hereby exempts fents and rags of cotton fabrics of the description specified in column (2) of the Table hereto annexed and falling under sub-item 1(2) of Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (r of 1944*), from, so much of the duty of excise leviable thereon as is in excess of the duty specified in the corresponding entry in column (3) or column (4), as the ca&e may be, of the said Tabl--,

THE TABLE

Description

S.No

Fents R,ag5

2

1

3 4

Rs. per Ulomgram

Superfine fabrics—

1.

o-6o 0-30

2-QO 1-00 (a) grey • (b) bleached or dyed or hoth (c") processed, other than bleached or dyed or both

4"OO 2'OO,

2. Fine fabrics—

(a) grey (b) bleached or dyed or toth (c) processed, other than bleached or dyed or both

o-3O 0-15 1 • 00 0-50. 2-00 I-OO

Medium—A fabrics—

3.

. ..

(a) grey (b) bleached or dyed or both. (c) processed, other than bleached or dyed or both.

Nil Nil o-io 0-05 0-50 0•25

Medium—B fabrics—

4-

(ni grey (b) bleached gr dyed or both (c) processed, other than bleached or dyed or both.

Nil Nil Nil Nil O-io Nil

2

3

4

Coarse fabrics—

(a) grey (b) bleached or dyed or both (c) processedi othir than bleached or dyed or both

Nil Nil o- io

Nil Nil Nil

Cotton fabrics specified below:

(a) Cotton fabrics generally described as malime type fabrics or fabrics in which the warp and weft yarn are connected and fastened together by chain stitches barred against each other

I -10

Nil

(b) Non-woven bonded fabrics which are webs or mats of

fibres held together by bonding materials or by any other process

O-IO

Nil

PUnation:—For the purposes ot mis notihcation, the expressions "tents and rags" shall have the meanings respectively assigned to them in the Explanation to the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 52/73-Central Excises, dated the 1st March, 1973.

[No. 53/73]

G.S.R. 117 (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 Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts fents and rags of cotton fabrics of the description specified in column (2) of the Table hereto annexed and falling under sub-item 1(2) of Item No. T9 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the additional excise duty leviable thereon under the first mentioned Act, as is in excess of the duty specified in the corresponding entry in column (3) or column (4), as the case may be, of the said Table,

TIIE TABLE

!. D e s c r i p t i on

F e n ts Rags S. Nc

1

2

3

4

Paise per

kilogram

S u p e r f i ne fabrics . . . . . . ..

1.

80

40

F i ne fabrics . . . . . . . ..

2,

50

25

M e d i u m -A fabrics . • • • • • ••

20

3-

10

M e d i u m -B fabrics • • • • • • ••

15

4-

Nil

10

C o a r se fabrics . . . • • • • ••

5.

Nil

C o t t on fabrics specified b e l ow \—

6.

(a) C o t t on fabrics generally d e s c r i b ed as m a l i me t y pe fabrics or fabrics in w h i ch t he w a rp a nd weft y a rn a re c o n n e c t ed a nd fastened t o g e t h er by c h a in stitches b a r r ed against e a ch o t h e r. . . . . . . ..

Nil

15

(b) N o n - w o v en b o n d ed fabrics w h i ch a re w e bs or m a ts or fibres h e ld t o g e t h er by b o n d i ng m a t e r i a ls or by a ny o t h er p r o c e s s. .

•

Nil

15

{Explanation ,— For the purposes of this notification, the expression "fents" and "rags" shall have the same meanings respectively assigned to them in the Explanation to the notification of the Government of India hi the Ministry of Finance (Depart- ment of Revenue and Insurance) No. 52/73-Central Excises, dated the 1st March, 1973-

[No. 54'73-]

G.S.R. 118 (E)-—In exercise of the powers conferred by sub-ruled") of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts fents and rags of cotton fabrics of the description specified in column (2) of the Table hereto annexed, and resulting out of such fabrics manufactured on a handloom or produced by factories working under the special procedure laid down in Rule 96-I of the said rules, and processed Math the aid of power, from so much of the duty leviable thereon under sub-item 1(2) of Item No. 19 of the First Schedule to tho Central Excises and Salt Act, 1944 (1 of 1944), as is in excess of the duty specified in the corres- ponding entry in column (3) or column (4), as the case may be, of the said Table,

T HE TABLE

S.No.

Fen's

Dcs^npdun

Rags

1

2

3

4

kilogram

Rupees per

S u p e r f i ne f a b r i cs • . . . . . ..

1.

2-20

I-10

2. Fine fabrics

I'10

0-55

Medium-A fabrics

3.

o-io cos

I

2

3

4

-it-

4.    Medium-B  fabrics—
      GO    Bleached or dyed  or hoth                                 Nil         Nil
      (b)   Others                                                     O - IO     Nil
5-    Coarse  fabrics—
      (a)   Bleached or dyed or both                                   Nil        Nil
      (W    Others                                                     o-io       Nil

Explanation ;— For the purposes of this notification, the expressions "fents" and "rags" shalt have the meanings respectively assigned to them in the Explanation to the noti- fication of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 52/73-Central Excises^ dated the ist March,. 1973-1

[No. 55/73-]

G.S.R. 119 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempt cotton fabrics falling under sub-Item I(i) of Item 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (2) of the Table hereto annexed from 90 much of the duty of excise leviable tnoreon as is In excess of the duty specified in the corresponding entry in column (3) of the said Table :

THE TABLE

). Description

Duty S.Nt

2

1

3

Cotton fabrics, other than blankets—

I.

(a) not exceeding Rs. 2-50 per square metre

In value

5 per cent ad valorem.

(b) exceeding Rs. 2-50 per square metre In

value

10 per cent ad valorem.

Blankets—

(a) not exceeding Rs. 4-00 per square metre in value . . . . . .. 5 per cent ad valorem.

(b) exceeding Rs. 4-00 per square metre in

value •

10 per cent ad valorem.

Fents

4 per cent ad valorem. 3-

Rags

2 per cent ad valorem. 4-

Provided that nothing contained in this notification shall apply to cotton fabrics which in the grey stage are manufactured in a composite mill.

Explanation —For the purposes of this notification—

(a) the expression "composite mill" means a manufacturer who is engaged in spinning of cotton twist, yarn or thread, or weaving of cotton fabrics or processing of cotton fabrics with the aid of power and has a proprietary interest in ac least two of such manufacturing activities;

(•2) the expressions "fents" and "rags" shall have the meanings respectively assigned to them in the Explanation to the notification of the Government of Indiu in the Mi- ni? i.ry ill" Finance I'ncinrtment of Revenue and Insurance) No, 52/73-Cenlral Hxcises, dated the 1st March, 1973.

[No. 56/73.]

G.S.R. nofE)¹—In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duty of Excioe (Good* of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts fents ttn-1 rags of cotton falling fabrics under sub-item 1(2) of Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)] resulting out of further processing of processed cotton fabrics on which appropriate addiiional duty of f excise leviable under the first mentioned Act has been paid, from the whole of the additional duty of excise leviable thereon.

Explanation :—For the purposes of this notification, expression "fents" and "rags" shall have the meanings respectively assigned to them in the Explanation to the noti fication of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 52/73-Central Excises, dated the 1st March, I973-

[No. 57/73,]

G.SJl. I S I ( E) In exercise of the powers conferred by Bub-rule (1) of rule 8 of the Centra Excise Rules, 1944, the Central Government hereby makes the following further amendments to the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 175/72-Ccntral Excises, dated the 24th July, 1972, namely :—

In the said notification, for the existing provisos and the Explanation, the following provisos and Explanation shall be substituted, namely :—

"Provided that—

(i) the duty payable on rayon or artificial silk fabrics processed with the aid of machine! operated without the aid of power or steam, other than the process of calendering with plain rollers, whether done with or without the aid of power or steam, shall be reduced by forty percent;

(ii) the duty payable on each consignment of rayon or artificial silk fabrics shall be re- duced by five percent, 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 ; and

(iii) nothing contained in this notification shall apply to fents und rags.

Explanation :—For the purposes of thiB notification—

(i) the expression "processed" means any process which is ordinarily conducted with the aid of machines whether operated with or without the aid of power or steam;

(ii) the expression "fents" means—

(a) bond fide cut-pieces of rayon or artificial silk fabrics of length 45 centimetres o* more but not exceeding 90 centimetres where the width of the fabric 1B one metre or more, and of length 65 centimetres or more hut not exceeding 13s ccnti- metres where the width of the fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples; and

(b) damaged rayon or artificial silk fabrics of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabric is one metre or more and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre.

(iii) the expression "rags" means—

(a) borta fide cut-pieces of rayon or artificial silk fabrics of length more than 23 centi- metres but less than 45 centimetres where the width of the fabric is 1 metre or more, and of length more than 23 centimetres but less than 65 centimetres where the width of the fabric is less than 1 metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples, and

(b) cut pieceB of damaged or sub-standard rayon or artificial silk fabrics of length more than 23 centimetres but less than 45 centimetres where the width of tho fabric is one metre or more and of length more than 23 centimetres but less than 65 centimetres where width of the fabric is less than one metre.

[No. 58/73]

G.S.R. 122 (E).—In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, 1944; read with sub-section (3) of section 3 of the Additional Duties of Excise ("Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby makes the following further amendment to the notification of the Government of India in the Ministry of Flnance(Department of Revenue and Insurance) No. 179/72-Central Excises, dated he 34th July, 1972, namely :—

In the said notification, for the existing provisos and the Explanation, the following pro- visos and Explanation shall be substituted, jjnmely :—

"Provided that—

(i) the duty payable on rayon or artificial silk fabrics processed with the aid of machines operated without the aid of power, or steam, other than the process of calendering with plain rollers, whether done with or without the aid of power or steam, shall be reduced by forty percent;

(ii) the duty payable on each consignment of rayon or artificial silk fabrics shall be reduced by five percent if such fabrics are cleared from the processing factory with- out cutting any fents, rags, chindics or any portion of these fabrics, whether damaged or not; and

(iii) nothing contained in this notification shall apply to fents arid rags.

Explanation.— For the purposes of this notification the expressions "processed", "fents" and "rags" shall have the same meanings respectively assigned to them in the Ex- planation to the Notification of the Government of India in the Ministry of Fi- nance (Department of Revenue and Insurance) No, 175/72-Central Excise dated the 24th July, 1972."

[No. 59/73.]

O. S. R. 123 (E).—In exercise of the powers conferred by subtulc (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby cxuinp s f.-nis and rags of pro- cesssed rayon and artificial silk fabrics of the description specified in column (2) of the Table hereto annexed and falling under sub-item. (1) of Item No. 22 of the First Schedule to the Cen- tral Excises and Sai ' ";t, 1944 (1 of 1944) from so much of the duly of excise leviable thereon as In excess of the duty specified in the corresponding entry in column (3) or column (4), as the case maybe, of the said Table.

THE TABLE

Description

Fents

Rags s. No.

2

z

3

4

I Processed rayon or artificial silk fabrics,

(a) containing 50 per cent or more by weight of— TS perjeent. t'dvilor:m

4¹ 0 per cent. ad valorem (i) polyester fibre or yarn or both; or

t 2

3

4

(il) acrylic fibre or yarn or both; or

(ill) " combination of (1) and (li)

cent by weight of—

5-0 percent.

ad valorem

2-5 percent

ad valorem

(0 polyester fibre or yarn or both;

(H) acrylic fibre or yarn or both; or

(iil) a combination of (i) and (11),

but excluding fents, or as the case may be, rags, of fabrics

containing more than 50 percent by weight of polyarnide

fibre or yarn or both.

(c) containing more than 50 per cent by weight of polya-

mide fibre or yarn or both.

3*0 per cent.

advalortm

i-o per cent.

ad valorem

2'0 per cent

advalortm

i'O percent

ad valorem

(d) containing 30 per cent or more but not more than 50

per cent by weight of polyamide fibre or yarn or both,

but excuding fents or as the case may be rags, of fabrics

containing 30 percent or more but less than 50 percent

by weight of—

(ii) acrylic fibre or yarn or both; or

(Hi) a combination of (i) and (ii)

2 Other processed rayon or artificial silk fabrics.

nil

a

i"0 percent.

id valorem

Explanation;—For the purposes of this notification, the expressions "processed", "fentt"

and "rags" shall have the meanings respectively assigned to them in the Explanation to the

notification of the Government of India in the Ministry of Finance (Department of Revenue and

Insurance) No. 175/72 Central Excises, dated the 24th July, 1972.

[No. 60/73.]

G.S.R. 114 (E\—In exercise of the powers conferred by sub-rule (i) of rule 8 of th" Central Excise Rules, T944, read with sub-section (3) uf section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (j8 of 1957)3 the Central Government hereby exempts ftntg and r^g9 of processed rayon or artificial silkfebricsof the description specified in column (a) of the Taol? hereto annexed arid falling under sub-item (1) of Item No. 22 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of • 1J4), from so much of the additional excise duty leviable thereon as is in excess of theduty sp cinej in the corresponding entry in column {3) or column (4), as the case may be^ of the said Table.

T HE TABLE

Description

Fents

Rags s. No

2

1

3

4

1. Processed rayon or artificial silk fabrics—

(a) containing 50 percent or more by weight of— 2-5 per cent. ad valorem

1*0 per c"nt. ad valorem (i) polyester fibre or yarn or both;

3

(ii) acrylic fibre or yarn or both; or

(iii) a combination of (i) and (ii")

(b) containing 30 percent or more but less than 50

i-o per cent per cent by weight of—

2'5 percent ad valorem ad valorem (i) Polyester fibre or yarn or both;

(ii) acrylic fibre or yarn or both; or

(lii) a combination of (i) and (ii)

but exclUdingfenis, or an the cane may be, rags, of fabrics containing m \e 1 han 50 per cent by weight of poly- aml^c fibre or yarn or both.

(c) containing ni-'te than 50 percent, by weight of

polyamuie fibre or yarn or both.

i-o per cent ad valorem

o-s per cent¹ ad valorem

i-o per cent. ad valorem

0-5 per cent aa valorem (d) containing 30 percent or more but not more than 50 percent, by weight of polyarnide fibre or yarn or both, but excluding fents, or as the case may be, rags, of fabrics containing 30 per cent or more but less than 50 per cent, by weight of—

(i) polyester fibre or yarn or both;

(ii) acrylic fibre or yarn or both; or

(ili) a combination of (i) and (ii)

2, Other processed rayon or artificial silk fabrics

nil

0-5 per cent. ad valorttn.

Explanation.—The expressions "processed", "fenra" and "rags" shall have the meaning! respectively assigned to them in the Explanation to the notification of the Government of Indii inthe Ministry of Finance (Department of Revenue and Insurance) No. 175/72. Central Excises dated ihc 24th July, 1972.

[No. 61/73].

G.S.R. i>5 (E).—In exercise of ifce powers conferred by sub-sections (2) and (3) of sectio⁰'' 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby m"k° the following further amendments in the rorlfication of the Government of India in the Ministry of Fnance (Department of Revenue and Insurance), No. 138/70-Cenrral Excises, dated the 13th. June 1970, namely :—

In the said notification,—

namely:— "Provided that nothing contained in this notification shall apply to fentt and rags.,"

(2) after the Table the following Explanation shall be inserted, namely :

"Explanation—For the purposes of this notfication, the expression* "fents" and "rags" shal have the meanings respectively assigned^ to them in the Explanation" to the notification of the Government. of India in the Ministry of Finanse (Department of Revenue and:

Insurance) No. 175/72-Central Excises, dated tht 241I1 July, 1&72.

[No. 62/73]

t>.S.R.i26(E)-—In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Kales, 19^4, the Central Government hereby exempts textile fabrics (other than such fabrics con- 1 tuning any two or more of the fibres specified in the Schedule hereto airxxed) falling under Item No. 12AA 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.

THE SCHEDULI

1. Cotton.

2. S)lk.

3. Wool.

4. Jute (including Bimlipatam ](. le 01 me^a fibie).

5. Man-made fibres.

6. Flax.

•'. Ramie.

B, K. \i;.\R\X'ALj Undei Secy,

(Department of Revenue and Insurance)

CENTRAL EXCtSES

New Delhi, the 1st March 197?

GSR.i^7^fc,).—-In exercise of the powers conferred hy sub-rule (i") of rule R of the Central Excise Rules 1944, the Central Government hereby exempts laboratory glassware falling under aub-itcm (2) of Item No. 23A of the First Schedule to the Central Excises and Salt Act, 1944 (r of 1044), from, 50 much of the duty of excise leviable th?rcon as is in excess of five per cent.ai/yjj tram

[No. 64/73.]

G.S.R. ia8(E)—In exercise of the powers conferred by tub-rule (I) of iule 8 of the Central Excise Rules 944, the Central Government hereby exempts steel ingots falling under Item No. 26 of the First Schedule to the Central Excises andiSalt Act, 1944 (1 of 1944) and manufactured with the aid of electric furnace from so much of the duty of excise leviable thereon, as is in excess- of flfty/rupees per metric tonne:

Provided that such steel ingots are manufactured from any of the following materials, name ly :—

(a) old iron or steel melting scrap,

(b) a combination of the material referred to at (a) above with fresh unused steel melting

scrap on which the appropriate duty of excise has been paid; and

(c) iron in any crude form falling under Item No. 25 of the said First Schedule on which.

the appropriae duty of excise has been paid, in combination with the materials referred to at (a) and (b) above.

[No. 65/73.]

G.S.R. 139 (E).—In exercise of trie powers conferred by sub-rule (1) of rule 8 oi the Central EXCIBC Rules, 1944, the Central Government hereby exempts steel ingots fallit g under Item No. 26 of the First S-hedule to the Central Excises and Salt Act3 1944 (1 of 1944), from the whole of the duty of excise leviable thereon:

Provided that—

(a) such steel ingots are manufactured exclusively from fresh unused steel melting scrap on which the appropriate duty of excise leviable under the aforesaid Item No, 26 of the said First Schedule has already been paid; and

(b) no set-off or proforma credit has been availed of in respect of the duty paid on such steel melting scrap used in the manufacture of such steel ingots.

[No. 66/73]

G.S.R.IJOCE),—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts iron or steel products falling under Item No. 26AA of the First Schedule 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 of excise lcriablc thereon as is in excess of the duty specified in the corresponding entries in column (3) of the said Table, subject to the conditions laid down in the corresponding entries in column (4) thereof.

THE TABLE

Description

Conditions S.No.

Duty

2

1

3

4

Rs. per m. tonne

1. All forms of semi-flnished steel falling under

tub-item (1) of Item 26AA—

(a) made from steel ingots on which duty at the appropriate rate has already been paid

(b) Others

65-00 NIL 165 • 00 NIL

All products falling under sub-item (ia) of

2.

Item 26AA (other than rails and slee- per bars covered by SI. No. 3 below)—

(a) made from steel ingots on which duty at the appropriate rate has already been paid

65-00 NIL

I

4 2 3

(b) made from semi-finished steel falling under sub-item (i'l of Item 26AA on which appropriate duty of excise or additional duty under section 2A of the Indian Tariff Act, 1934 (32 of 1934), as the case may be, has already been paid NIL NIL

(c)J Others

165-00 NIL

Rails and Sleeper bars—

3-

(a) made from steel ingots or semi-finish- ed steel on which duty at the appro- priate rate has already been paid • NIL

(i)] others

100 • 00

"1 If it ia proved to the satifaction of the Collector of Central Excise that the rails or sleeper bars, as the case may be, are actually used for railway track and the procedure set out in Chapter X of the Central Ex- cise Rules, !944J is followed.

Steel castings—

4-

(a) made from steel ingots or semi-finished steel on which duty at the appropriate rate has already been paid • • NIL NIL

(b) others

ioo-oo NIL

Provided that in the case of the products mentioned against S, Nos. i(b), 2(c), 3(b) and 4(b) of the aforesaid Table, manufactured with the aid of electric furnace from any of the following materlalsj namely:—

(0 old iron or steel melting scrap ;

(ii) a combination of the material referred to at (i) above with fresh unused steel melting scrap on which the appropriate duty of excise has been paid ; and

(HI¹) iron in any crude form falling under Item No. 25 of the said First Schedule on which the appropriate duty of excise has been paidj in combination with the materials referred to at (i) and (ii) above,

the duty specified against the corresponding entries in column (3) of the said Table shall be reduced by fifty rupees per metric tonne.

[No. 67/73]

G.S.R.131 (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 iron or steel products falling under Item No. 26AA of the First Schedule to the Central Excsies and Salt Act, 1944 (1 of 1944) and specified in column (2) of the Table hereto annexed, from somuch of the duty of excise leviable thereon as is in excess of the duty specified in the corresponding entiles Incolumn (3) of the said Table, subject to the conditions laid down in the corresponding entries In column ^4) thereof.

T HE TABLE

Description

Rate of Condition • a.No

duty

1

2

3 4

Rs. p e r]

metric tonne

r. AD products falling under sub-item tit) of Item 26AA except uncoated plates, gal- vanised forms and galvanised plates and sheets, all sorts, including plain and corrugated—

325'00 N IL

(a) cold rolled sheets

225. co N IL

(b) others . . . ..

2. Uncoated plates . . . ..

175-00 N IL

Galvanised plates and Bhccts, all sorts, in-

3-

cluding plain and corrugated.

425-00 NIL

Flats—

4-

(a ) not exceeding 5 mm. in thickness

225 '00 NIL

(b) exceeding 5 mm. but not exceeding

1 If the Collector of Central 10 mm. in thickness.

175-00 1 Excise is satisfied that such flats

> are not intended foruaelnthe 1 manufacture of pipes and tub- J es.

(c) exceeding IO mm. in thickness

00 N IL

165-

00

Skelp . . . . ' .

NIL

5-

325-

6. Strip!—

00

(a) strips of iron and steel not below 5 mm.

NIL

175-

but net exceeding 10mm. in thickness - Mid of not lesB than 600 mm. in width.

00

(fr) other cold tolled strips .

NIL

325-

00

(c) other hot rolled strips .

225- NIL

00

175-

Seamless pripes and tubes

NIL

7-

Provided that —

(a) in the case of the products mentionedin theaforesaid Table merufLCturtd wilt the aid of electric furnace from any of the following materials, namely :—

(1) old iron or Bteel melting scrap ;

(j'O a combination of the material referred to at ("') above with frt6h unused steel melting scrap on which the appropriate duty of excise has itcn psid ; prd

("'n) iron in any crude form falling under Item No, 25 of the said First Schedule en which the appropriate duty of excise has been paid, in comtinaticn with the materials referred to at (i) and (t") above,

the duty specified against the corresponding entries in column (3) of the said Tttble EIIEII t e reduced by fifty rupees per metric tonne,

(i) Where the products mentioned'n the aforesaid Table are made frcm steel ingots or semi-finished steel, as the case may be, on which the appropriate duty of excise has- already been paid, the duty specified in the correspcr.ding entries in column (3) it ci col shall be reduced f y an amount equal to the duty cf excise already paid en such sieel ngota or semi-finished steel used in the manufacture of such products.

[No. 68/73J

G.S-R. I3Z(EV—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Joules, 1944, the Central Government hereby exempts iron or steel producti falling under sub-item (iv) ofltem No. 26AA of the First Schedule to the Central Excises and Salt Act, 1944(1 of 1044) and specified in column (2) of the Table hereto annexed, from the whole of the duty of excise levi- able thereon subject toihe conditions laid down in the corresponding entries in column (3) thereof.

THB TABLE

Conditions

Description

S-No.

2

1

3

Iron pipes, cast or spun

t

If made from iron in any crude form falling under item No. 25 of the said First Sche- dule on which the appropriate duty of excise has already been paid.

2 Steel pipes and tubes other than seamless

pipes and tubes.

If made from plates, sheets, strips, skelp hoops or flats not exceeding 5 mm, in thickness , on which rhe duty of excise fli the appropriate rate has already been paid.

[No. 69/73]

G.S.R.I33(K).—In exercise of the powers conferred by Bub-rule (i) of rule 8 of the Central Excise Rules, 1944 , the Central Government hereby exempts forms made from plates or sheet* of iron or steel and falling under sub-ium (2Y) of Item 26AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and of the description specified in column (2) of the Table hereto annexed from so much of the duty of excise leviable thereor, as is in excess of tht amount specified in the corresponding entriesin column (3) ofthe said Table.

THE TABLE

Description Duty

S-No

1

²

3

Rupees per metric tonne

1 Galvanised forms, the following namely :—

ridges, ribs, channels, channel pipes, rain water pipes and fittings therefor, if rivetted or otheiwise built up of plates or sheets—

(a) ifmade from plates or sheets on which the app- 425-00 ropriate duty of excise has not been paid.

(6) ifade from galvanised plates or sheets on which NIL the appropriate duty of excise has already been paid.

Others—if made from plates or sheeis, whether galvanised NIL, 2 (

or not, on which the appropriate duty of excise has already been paid.

Provided that the duty specified against S. No. t(a) of the aforesaid Table shall be reduce^." by the amount equivalent to the duty of excise or the additional duty under section 2A of the IndianTarifTAct, 1934(32 of I934)'as Uncase maybe, already paidon plates or sheeis (othcS than galvanised plaits or sheets) so used in the manufacture thereof.

[No. 70/73I

G.S.R.i34(E).—In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts tin plate and tinned sheets in;. eluding tinned taggers and cuttings of such plates, sheets, or taggers falling under Item'No; 28 of the First Schedule to the Central Excises and Salt Act, 1944(1 of I944\ from sonrich ofth" •duty of excise leviable thereon as is in excess of five hundred and twenty rupees per metric tonne.

[No. 7i/73]

G.S.R.i35(E).—In exercise of the powers conferred by[sub-rule (i) of rule 8 of the Central Excise Rules, 19441 the Central Government hereby directs that in the notification of the Govern- nrnent of India in the Ministry of Finance (Department of Revenue and Insurance), No. 132/68- Central excises dated the 13th June, 1968 for the words "forty-per cent ad valorem", the words •sixty per cent, ad valorem shall be substituted.

[No. 71A/73]

G.S.R.I3*(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. 183 72-Central Excises, dated the 12th August, 1972, namely:—

For the existing second proviso in the said notification, the following proviso shall be subs- tituted, namely:—

"Provided further that nothing contained in this notification shall apply to the following, namely :—

(a) variable speed motors;

(b) dual speed or multi-speed motors; and

(c) traction motors,

whatever may be their ampereage and voltage or voltage and horsepower and

(d) electric motors designed to work at a pressure not exceeding 50 volts."

[No. 72/73]

O.S.R- i37(E).--In exercise of the powe. a Lon,te'T d W sub ml fi'.cl HileC8)oI ' h: central Excise Rules 1944) ^ Central Government hereby exempts filter elements, inseits and cartridges (hereinafter in this notification referred to as "filters") fulling under Item No. 34 A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), up to a value not exceeding rupees one lakh, cleared for home consumption, on or after the first day of April in any financial year by os on behalf of a manufacturer from one or more factories, from the whole of the duty of excise levi- ble thereon:

Provided that—

(i) this exemption shall not apply to any such filters manufactured by a manufacturer, if the total value of such filters so cleared by such manufacturer during such financial year exceeds rupees two lakhs;

(ii) where a factory producing the said filters is tun at different times of any financial year by different manufacturers, the value of the said filters so cleared in any such year at nil rate of duty shall not exceed rupees one lakh;

(iii) in the case of such filters manufactured by a manufacturer the value of which so cleared during such financial year exceeds rupees one lakh but does not exceed rupees two lakhs, this exemption shall apply only to the first clearances thereof upto a value not exceeding rupees one lakh.

Provided further that—

(i) a manufacturer shall be permitted to clear for home consumption during the period, commencing on the ist March, 1973 and ending with the 31st March, 1973, filters up to a value not exceeding ten thousand rupees subject to the condition thatjthc value of the said filters cleared for home consumption, by or on behalf of sch manufactuer from one or more factories during the financial year 1972-73 does not exceed rupees two lakhs;

(ii) if a manufactures other parts of motor Vehicles, namely, brakclinings RIy—clutch-facings, engine valves, gaskets, nozzles and noz/leholders, pistons, piston rings, shock aborbers, thin-walled bearings, tie-rod ends and electric horn* falling under Item No. 34A of the aforesaid Schedule, the total value of the clearances of all these aforesaid parts including filters at nil rate of duty shall not exceed rupees one lakh during such financial year.

(iii) nothing contained in this notification shall apply to manufacturers of the said parts who avail exemption under the notification of the Government of India in the Ministry o Finance (Department of Revenue and Insurance¹) No. 101/71-Central Buwjses, dated the 29th May, 1971 or 153/71-Central Excises, dated the 26th July, 1971.

[No. 73/73]

G.S.R.I33(E).—In excrciseiof the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, t nc Central Government hereby exempts gramophone records falling under Item No. 37A. of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and of the description specified in column (2) 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 corr.sponding entry in column (3) thereof:

THE TABLE

S. No

Description

Duty

1

2

3

1. Gramophone records commonly known as "L,, P." or Ten pat cent, ad valorem.

long playing records.

2. Other gramophone records

Nil.

[No. 74/73]

G.S.R. I39(E)-—In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, 11544, the Central Goverment hereby exempts wire rcjes falling under Item No. 63 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) trcm the whole of the duty of excise leviable thereon, if such wire ropes are intented to Ve used in the further manufacture of wire ropes falling under the aforesaid iiem en which the whole of tl c c'uty of excise is liveble:

Provided that where such uee is elsewhere then in the ftctoiy of prcc'ucticn, the exerrtp- tion contained in this notification shall be allcWEblc enly if the prccedure laid down in rule 56A of the said Rules is followed.

[No. 75/73}

G.S.R. 140CE5.—In exercise of the powers conferred by sut-rule (1) of rule 8 of the Central Excise RU1CB,IQ44, the Ccnuel d. veirrrcnt heiety txeiripts cair/en black falling under Item No. 64 of the First Schedule to the Central Excises und Salt Act3 1944 (1 of 1944), up to a value not exceeding rupees cue Ipkh, cleared for heme consumption on or after the ist day of April in eny fnencial yeer by rr en behalf of a manufacturer frcm one 'or more factories, ficm the whole el the duty of excise leviable thereon:

Provided that —

(i) this exemption Ehall not apply to eny 6iich carbon bleck menufectured by a manufac- turer if the total value of tuc hart en black so cleared by such manufacturer during such financial year exceeds rupees two lakhs;

-.(}}) where carbon black is pnu"uced in any factory and such factory is run at different times in any financial year by different manufacturers, the value of such carbon black so clear- ed from auch factory in any such year at nil rate of duty shall n._.t exceed rupees one lakh J

(iiil in the case of su;'i carbjn black manufactured by a manufacturer the value of which so cleared during such lmanciui year exceeds rupees otic lakh but 'does not exceed rupees two lakhs, this exemption shall apply only to the first clearances thereof upto a value not exceeding rupees one lakh :

Provided further lhat a manufacturer shall be permitted to cloai for home consumption during the period commencing on the 1st March, T973 and ending on the 3rst March, 1973, such carbou black upto a value n .it exceeding ten thousand rupees subject to the condition that the value of such carbou black cleared for hun? consumption by or on behalf of such manufacturer from one or mire factories during that period docs not exceed twenty thousand rupees.

[No. 76/73]

G.S.K. 141(fe).—In exercise of the powers conferred by sub-rule (I) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts inorganic accelerators falling under Item No. 65 of the First Schedule to the Central Excises a nd Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.

Explafictilon.—For the purpose of this notification the term "inorganic accelerators" shall moan accelerators which are inorganic compounds, such as Zinc Oxide, Magnesium Oxide and litharge.

[77/73.]

G.S.R. I41(E).—In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts accelerators and antioxidants falling under Item No. 65 of the First Schedule to the Central excises and Salt Act, 1944 (1 of 1944) and consumed within the factory in which they are produced, for further manufacture of any other kind or variety of accelerators or antioxidants, as the case may be, and falling under the said Item of the said Schedule, from the whole of the duty of excise leviable thereon :

Provided that where such consumption is elsewhere than in the factory of production, the exemption contained in this notification shall be allowable only if the procedure laid down in rule 56A of the said rules is followed.

[No. 78/73]

G.S.R. i43fE).—In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 197/62- CVntral Excises, dated the 17th November, I9

In the Table annexed to the said notification)—•

(1) in column (2), against serial No. r,-—

Ct) for the entry "Caustic Soda, whether in a solid form or in lye", the followng entry shall be substituted, namely :—

" Caustic Soda and Caustic Potash, whether in a solid form or in lye".

(JV) for the entry " Cosmetics and Toilet preparations not containing any Alcohol or opium, Indian Hemp or Other Narcotic drugs or Narcotics, namely, preparations for the care of the skin and preparations for the care of the hair , the following entry shall be substituted, namely :—

" Cosm-Hcs and Toilet preparations falling under Item No. 14F of the First Schedule to the Central Exds's and Salt Act, 1944 (1 of 1944)"-

(in) the folirwing entries ;hall be added at the end, namely :—

" Tool tins in any form or size, unmounted, of sintered carbides of metals.

Wire roues of iron or Bteel.

Carbon Mack (including lamp black and acetylene black).

Rubber processing chemicals falling under Item No. 65 of the First Schedule to the Ceniral Excises and Salt Ad, t944 d of 1944) ".

(2) in column d\ against Serial No. 3, for the word " cigarettes ", the words " cigarettes and smoking mixtures for pipes and cigarettes" shall be substituted.

[No. 79 73]

G.S.R. i44fE;.—In exercise of the powers conferred by sub-rule (i) of rule 56A of the Central Excise Rules, 1944, the Central Government hereby malt.es the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue)^ No. 223/62-Central Excises, dated the 29th December, 1962, namely :—

In the said notification, after Item No. 37, the following items shall be inserted, namely :

"38. Wire ropes of iron or steel.

39. Rubber processing diemicalsj namely (i) accelerators and (ii) antioxidants ".

[No. 80/73]

G.S.R.I45(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 uf of the Central Excise Rules, 1944, read with sub-clause 5 of clause 28 of the Finance Bill, 1973, which clause has by virtue of the declaration under the Provisional Collection of Taxes ude Act, 1931 (16 of 1931) the force of law, the Ceniral Government hereby exempts all t'i; items falling in the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter called the Central Excises Act), other than those specified in column (2) of the Table hereto annexed and of the description mentioned in column (3) thereof, from the whole of the auxiliary duty of excise leviable hereon under sub-clause 1 of clause 28 of the Finance Bill, 1973.

THE TABLE

SI. No.

Item No. of the First to the Central

Schedule Excises

Description

Act.

¹

2

3

2

3

4

•

5

6

27

7

28

8

G.S.R.146CE).—In t^eiuse of the pcwers conferred by tub-ink- (ij of rule 8 ol the Cential '"tfxeise Rules, 1944, read with sub-clause 5 of clause 28 of the Finance Bill,, 1973, which clause has,, by virlue of a declaration made under the Provisional Collection of Taxes Actj 1931 (16 of 1931), the force of law and the notification of the Government of India in the Ministry of .Finance (Department of Revenue and Insurance) No. 81/73-Central .Excises, dated the 1st March, 1973, the Central Government hereby excmpLs the excisable goods specified in column (3) of the Table hereto annexed and falling under the Items, specified in column (2) of the said Table, of the Firs: Schedule to the Central Excises and Salt Act, 1944 (i of 1944), (here- inafter called the Central Excises Act), from so much of the auxiliary duty of excise leviable there- on under sub-clause 1 of clause 28 aforesaid, as is in excess of the duty specified in [he corresponding entry in column (4) of the said Table.

THE TABLE

L

Item No. in the

First Schedule

SI. No.

Description

to the Central Excises Act

>uty as percentage of duty leviable under the Central excises Act, read with any notification for the time being in force issued under the said Act or the rules made there

under.

1

2

3

4

Juie twist, yarn, thread, rope and twine, all sorts

Fifty 2

26

3

4

5

26AA("M) 6

7

8 37

28

9

G.S.R. i47(E)-—In exercise of the powers conferred by sub-rule (j) of rule 8 of the Central Excise Rules, 1944, read with sub-clause 5 of clause 28 of the Finance Bill, 1973, which clause has,by virtue of a declaration made under the Provisional Collection ofTaxes Act, 1931 (16 of TO?I), the force of law, the Central Government hereby exempts excisable goods specified in the Tattle annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No, 81/73 Central Excises, dated the 1st March, 1973 and is respect of which goods a notification under sub-rule (i) of rule 8 of the aforesaid rules has been issued by the Central Government exempting them, from so much of the duty of excise leviable thereon as is equivalent to the amount of duty of excise already paid on other excisable goods (hereinafter referred to as "the intermediate products") used in their manufacture and which are specified in the respective notifications, from so much of the auxiliary duty of excise leviable thereon as is equivalent to the auxiliary duty of excise already paid on the intermediate products specified in the respective notifications.

[No, 83/73]

G.S.R. I48(E>—In exercise of the powers conferred by rules 12,12A and 191A of the Central Excise Rules, 1944 read with clause 28 of the Finance Bill, 1973, which clause haB, by virtue of a declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby directs that where any goods hayc been subjected to an auxiliary duty of excise under the aforesaid clause and where on the export of such goods to any country or territory outside India other than Nepal, Bhutan and Sikkim, the Central Government, by a noti- fication under the said rules 12 and 12A orthc CcntralBoard of Excise and Customs, by a declaration under the said rule 19 r A, as the case may be, has permitted the rebate of excise duty paid on such gooda under the Central Excises and Salt Act, 1944 (i of 1944), a rebate of the auxiliary duty of excise shall also be made subject to the same conditions as govern the rebate of excise duty.

[No. 84/73]

G.S-R. I49(E)'—In exercise of the powers conferred by rule I91-B of the Central Excise Rules 1944, read with clause 28 of the Finance Bill, 1973, which clause has, by virtue of a declaration madeynder the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby directs that where any goods are ltable to auxiliary duty of excise tmder the aforesaid clause and where the Central Government has, by a notification issued under the said rule 191-B, permited the manufacture of specified articles in hand from specified excisable goods, manufacture of such articles in bond from such excisable goods shall also be permissible for the purposes of the aforesaid clause subject to the same conditions as govern such manufacture under the aforesaid rule 191-B.

[No. 85/73]

O.S.R. i5o(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (4) of section 65 of the Finance Act, 1972 (16 of 1972) the Central Government hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), namely:—

1. No. 144/72-Central Excises, dated the 28th May, 1972.

2. No. 145/72 Central Excises, dated the 28th May, 1972.

3. No. 146/72-Central Excises, dated the 28th May, 1972.

4. No. 147/72-Central Excises dated the 28th May, 1972.

[No. 86/73]

G.S.R. I JI (E).—In exercise of the powers conferred by sub-rule (i) 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 Reven ue. Department of Revenue and Company Law, or, as the case may be, Department of Revenue and Insurance, namely:—

  I. No.  14/57-Ccntral  Excises, dated  the 23rd  February,  1957.
 2. No. 6i/57-C;ntral  Excises, dated  the 27th May, 1957.
 3- No. 79/59-C:ntral  Excises, dated  the 26th  September,  1959.
 4. No.  18/61-Cintral Excises, dated  the  1st March, 1961.
 5. No.  i45/6i-C:ntral  Excises, dated  the  1st July, 1961.
 6. No. 26/62-Cintral  Excises, dated  the 24th April,  1962.
 7- No.  155/63-Ctntral Excises, dated  the  2ist  September,  1963.
  8. No. 4o/64-C;ntral Excises, dated  the  1st March,  1964.
 9. No. 43/64-C:ntral Excises, dated  the  1st March,  1964.
1 0. No. 46/65-Central Excises, dated  the 28th  February,  1965.
1 1. No.  86/65-C:ntral  Excises, dated  the  1st June,  1965.
1 2. No.  133/65-Csntrttl Excises, dated  the 20th August,  1965.
13. No.  163/65-Cintral Excises, dated  the  1st October,  1965.
14. No.  i76/65-C:ntral  Excises, dated  the  6th November,  1965.
15- No.  i94/65-C;ntral  Excises, dated  the  8th December,  1965.
16. No. 2O2/65-C;ntral Excises,  djated  the 27th December,  1965.
17. No. 43/66-C:ntral Excises, dated  the 24th  March,  1966.
18. No.  136/67-Cintral  Excises, dated  the  3rd  July,  1967.
19. No. 244/67-C:ntral Excises, dated the 4th November,  1967.
2 0, No. 72/69-C:ntral Excises, dated the  1st March,  1969.
2 1. No. 73/69-C:ntral Excises, dated  the  1st March,  1969.
2 2. No.  129/69-Cintral  Excises, dated  the 29th April, 1969.
23- No.  165/70-Cmtral  Excises, dated  the 5th September,  1970.
2 4. No.  143/71-Central Excises, dated  the 26th  July, 1971.
2 5. No. 15/72-Csntral Excises, dated  the 24th  January,  1972.
2 6. No.  33/72-C:ntral  Excises, dated  the  17th March,  1972.
27. No.  43/72-Ceniral  Excises, dated  the  17th March,  1972.
28- No, 48/72-Central Excises, dated  the  17th  March,  1972.
2 9. No.  51/72-Centrfll  Excises, dated  the  17th March,  1972.
30.  No. 66/72-Central Excises, dated  the  17th March,  1972.
3 i. No. 71/72-Centrttl Excises, dated  the  17th  March,  1972.
3 2. No. 72/72-Ceirtral  Excises,  dated  the  17th March,  1972.

33- No. 81/72-Ceitfral Excises, dated the 17th March, 1972. 34. No. 180/72-Central Excises, dated the 29th July, 1972. 35- No. 207/72-Central Excises, dated the 6th October, 1972.

[No. 87/73]

G.S.R. i5i(E).—In cxcrc se of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with subjection (3) of section 3 of Additional Duties of Excise (Goods of Special Importance) Act, 1957(58 of 1957), the Central Government hereby rescinds the follow- ing notifications of the Government of India in the Ministry of Finance (Department of Revei.uc and Insutance), namely :—

1. No. 136/69 Central Excises, dated the 8th May, 1969.

2. No, 34/72-Central Excises, dated the 17th March, 1972.

3. No. 178/72-Central Excises, dated the 24th July, 1972-

[No. 88/73]

R. JAYARAMAN, Under Secy.

PRINTFD BY THE MANAGER. GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW 1FIHI AND PUBI IRTIFD BY TIIF MANAGER OF PUBI ICA1 IONS. DELHI, 1973