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The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

NO. 240] NEW DELHI, FRIDAY, SEPTEMBER 28, 1973/ ASV1NA 6, 1895

Separate paging is given to this Part in order that it may be filed as a separate compilation.

MINISTRY OF FINANCE (Department of Revenue & Insurance) NOTIFICATION CENTRAL EXCISES New Delhi, the 28th September 1973

G.S.R 456(E).—In exercise of the powers conferred by sub-rule (11 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) No. 97/62-Central Excises dated the 2nd June, 1962, the Central Government hereby exempts parts of refrigerating and air-conditioning appliances and machinery, all sorts [falling under sub-item (3) of Item No. 29-A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and used in the factory of production in the manufacture of refrigerators or air-conditioners or refrigerat- ing or air-conditioning appliances, falling under sub-item (1) or sub-item (2) of the said Item No. 29-A, on which the duty of excise is leviable, whether in whole or in part] from the whole of the duty of excise leviable thereon:

provided that where indigenous or imported parts, falling under sub-item (3}of the said Item No. 29-A and received from outside the factory, are used in the manufacture of refrigerators, air-conditioners and other refrigerating and air-conditioning appliances falling under sub-item (1) or sub-item (2) of the said Item No. 29-A, such goods falling under the said sub-item (1) or sub-item (2) shall be exempted from so much of the duty of excise leviable thereon, as is equivalent to the amount of the duty of excise, or the additional duty under section 2A of the Indian Tariff Act, 1934 (1 of 1934), paid on such parts. [No. 186/73(C-E):] S. K. GHOSHAL. Under Secy, (1423)