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REGISTERED No. D.221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 252] NEW DELHI, THURSDAY, OCTOBER 4, 1973/ASVINA 12, 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 and Insurance)

NOTIFICATION

CENTRAL EXCISES

New Delhi, the 4th October, 1973

G. S. R- 470(E),—In exercise of the powers conferred by sub-rule (I) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby axempts sugar described in column (2) of the Table below and falling under sub-item (1) of Item No. 1 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 specified in the corresponding entry in column (3) of the said Table.

TABLE

SI. No.

Description of Sugar

Duty of excise

1

2

3

I Sugar produced ' in a factory during the period commencing from Forty rupees the 1st day of October, 1973 and ending with the 30th day of per quintal. November, 1973 which is in excess of the quantity of sugar produced during the corresponding period in 1972.

(1485)

Sugar produced in a factory during the period commencing Twenty lupecs from the ist day of December, 1973 and ending with the 30th per quintal, day of April, 1974 which is in excess of no per cent of the quar lity of sugar produced durirf. the period commencing from the 1st day of December, 1972 and ending with the 30th day of April, 1973-

Sugar produced in a factory during the period commencing from Thirty rupees per 3

the 1 st day of May, 1974 and cr ding with the 30th day of June, quintal. 1974 which is in excess of 110 pur cert of the quantity of sugar produced during the corresponding period in 1973.

Sugar produced in a factory during the period commencing from Twenty rupees per 4

the istdtyof July, 1974 and ending with the 30th day of Septem- quintal, ber, 1974 which is in excess of no per cent of the quantity of sugar produced during the corresponding period in 1973.

Sugar produced during the period commencing from the 1st day of Thirty rupees per 5

October, 1973 and ending with the 23Cth day of September, 1974, quintal, by a factory which commenced production on or after the 1st day of October, 1972, which is in excess often thousand metric tonnes.

6 Sugar produced during the period commencing from the 1st day Thirty rupees per of O rtober, 1973 and ending with the 301I1 day of September quintal. 1974, by a factory which commenced production for the first time on or after the ist day of October, 1973 which is in excess of five thousand metric tonnes.

Provided that the exemption mentioned against serial numbers 1 to 4 of the said Table Bhall not be admissible to a factory which did not work during the base period.

2. In computing the production of sugar during the periods mentioned in column (2) of the

iaid Table—

(g) in respect of a factory mentioned in the said Table—

(j) the dataj as furnished in Form R. G. 1 prescribed in Appendix I to the Central Excise Rules, 1944, or in such other record as the Collector may prescribe under rule 53 or rule 173-G of the said rules, shall be adopted ; and

(j") any sugar obtained by refining gur or khandsari sugar shall not be taken into account;

(b) in respect of a factory mentioned in serial numbers 1 to 4 of the Eaid Table—

("') any sugar obtained by reprocessing of sugar-house products left over in process at the end of the base period or earlier shall be taken into account ; and

(ti) any sugar obtained by reprocessing of defective or damaged sugar or brown sugar if the same has already been included in the quantity of sugar produced, shall not be taken in. to account.

Explanation-—In this notification, the expression "base period" means the period com- mencing from the ist day of October, 1972, and ending with the 30th day of September, 1973.

[No. 189/73]

S. R. NARAYANAN, Under Secy.

PRINTED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI, 1 9 73