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REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 49] NEW DELHI, SATURDAY, MARCH 1, 1975/PHALGUNA 10, 1896

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 1st March 1975

G.S.R. 65(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944. the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance, Revenue Division, Department of Revenue, or Department of Revenue and Insurance, as the case may be, specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table,

THE TABLE

Amendment.

Notification No. and date

S.No.

(3)

( 1)

(2)

1 23-Central Excises, dated the 29th April,

1955.

In the said notification, for the entry against item No. (6), the entry "Lake colours'' shall be substituted.

2 30/63-Central Excises, dated the 1st March,

1963.

In the Table annexed to the said notification. for the entry in column (3) against S. No> 2, the entry "Two rupees and fifty paise' shall be substituted.

( 439 )

{{^{{FOOTNOTE (3)}}}}

( I)

,3)

112/66-Central Excises, dated the 9th

³

July, 1966.

In the proviso to the said notification,—(i) in item (viii), the words and figure "with power output of 5 watts and less, and" shall be deleted ; (ii) after item (viii), the following item shall be inserted, namely :—

81/70-Central Excises, dated the 1 jth Aprilr

4

1970.

90/70-Central Excises, dated the 1st May,

5

1970.

63/71-Central Excises, dated the 29th May,

6

1971.

"(ix) speakers and speaker systems". In the Table annexed ro the said notification, for the expression "subject to a maximum of 75 pake per kg.", wherever it occurs, the expression "subject to a maximum of 85 paise per kg." shall be substituted. In the Table annexed to the said notifi- cation, for the entries in the column under the heading "Rate of duty per kilogram" against Zones I, II, III, IV and V, the entries "0.40", "0.60", "1.40", "1.10" and "1.30" shall, respectively, be substituted. In the Table annexed to the said notification, Serial No. 3, and the entries under columns 2, 3, 4 and 5 against Serial No. 3, shall be omicted.l

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

7

1971.

In the Schedule annexed to the said notifi- cation, for item No. 6, the following shall be substituted, namely :—

"6 (a) Pistons

(b) Piston rings (c) Gudgeon pins (d) Circlips".|

("') ioi/71-Central Excises, dated the 29th

8

May, 1971.

In cech of the said notifications, for the words "piston rings" the words "piston rings* gudgeon pins, circlips" nhall be substituted- (") 153/71-Centra] Excises, dated the 26th

July, 1971.

152/71-CentraI Excises, dated the 26th July,

9

1971.

10 31/72-Central Excises, dated the 17th March,

1973-

In the said notification, for the words "ten per cent, ad valorem", the words "fifteen per cent, ad valorem." shall be substituted. In the Table annexed to the said rotifiratiorij for the entry in column (4) against Serial, No. 6, the entry "Two rupees and twenty- five paise", shall be substituted.

II 35/72-CenTrHl Excises, dated the 17th March,

1972.

12

13

14

(3)

( 2)

(I)

32/73-Central Excises, dated the ist March;,

15

1973-

In the said notification, for the words "one hundred and fifty" the words "one hundred and fifty five" shall be substituted.

27/74-Ccntral Excises, dated the ist March,

16

1974-

In the Table annexed to the said notification* for the entry in column (3) against S. No- ij the entry "sixty-five paise per kilogram" shall be substituted.

In the said notification, for the brackets 46/74-Central Exci&es, dated the ist March,

17

words, letters and figures,

1974'

"[other than (i) radiograms, (ii) radios with extra space in cabinet for fitting in record players or record changers, and (iii) broad- cast television receiver sets] falling under Item No. 33A''> the words, brackets, figures and letters "falling under sub-item (2) of item No. 33A" shall be substituted

[No. 14/75]

P.. N. MALHOTRA, Under Secy.

G.S.R. 66(E).—In pursuance of rule 92-B of the Central Excise Rules, 1944, fread with sub-section (3) of section 3 of the Additional Duties of Excise*

1. No. 57/67-Central Excises, dated the 15th April, 1967. 2. No, 58/67-Central Excises, dated the 15th April, 1967.

[No. 15/751

G.S.R. 67 (E).—In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Ruls, 1944, namely: —

1. Short title and commencement.—(1) These rules may be called the Central Excise (Fourth Amendment) Rules, 1975.

(2) They shall come into force on the date of their publication in the Official Gazette.

2 Omission of rules 92A to 92F and the headlno above such rules.—(1) In the Central Excise Rules 1944, in Chapter V, the heading, "C-l. Khandsarl Suftar" and rules 92A, to 92V., shall be omitted.

(2) Nothing in sub-rule (1) shall affect anything done or any action taken under any of the rules so omitted, before such omission.

[No. 16/751

G.S.R. 68(E).—In exercise of the powers conferred by sub-section (2) of Motion 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby fixes tariff values, for the Kbandsari sugar falling under sub-item (2) c.f Item No. 1 of the First Schedule to the said Act and chargeable with duty ad valorem, of

(a) two hundred and eighty rupees per quintal, when such Khandsari sugar is manufactured in the units working with the aid of sulphitation plant.

(b1 two hundred and forty rupees per quintal when such Khandsarl sugar is manufactured in the units working without the aid of sulphitation plant.

[No. 17/75]

G.S.R. 69(E).—In exercise of the powers conferred by sub-rule (1) of rule 173-A 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 and Insurance) No. 171/69-Central 'Excises, dated the 21st June, 1969, namely:—

In the said notification, in clause (2),—

(1) for the figure '1', the figures '1(1)', shall be substituted; (2) for the figures "4-II,", the figures "4-11(1),", "4-11(2),", "4-II-(3) (i),",

and "4-11(4),", shall be substituted;

(3) for the word and figures "42 and 43", the word and figures "42 43

and 68" shall be substituted.

[No. 18/75]

4 46

I • S. G A Z E T TE OF I N D IA E X T R A O R D I N A RY T P A RT I I—

G.S.R. 7(KE).—^In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Bules, 1944,, the Central Government hereby exempts "other biris", falling under Item No. 411(3) (li), and "chewing tobacco", falfiilf under Item No. 411(5), 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:

Provided that no such exemption shall extend to any biris or chewing tobacco which are sold under a brand name, whether registered or not, that is to say, a name or a mark, such as, a symbol, monogram, label, signature or invented words or any writing which is used in relation to such biris or chewing tobacco for the purpose of indicating, or So as to indicate, a connection in the course of trade between the biris or chewing tobacca and some person using such name or mark with or without any indication of the identity of thai person.

[No. 19/75]

G.S.R. 71(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 "chewing tobacco¹', falling under sub-item 11(5) of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), of which the value does not exceed Ten rupees per kilogram from so much of the duty oif excise leviable thereon as is in excess of five per cent, ad valorem.

[No. 20/75]

G.S.R. 72(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1907 (58 of 1957) the Central Government hereby exempts "other biris" falling under Item No. 4H(3)(ii) of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) from the whole of the additional duties of excise leviable thereon under the first mentioned Act:

Provided that no such exemption shall extend to any biris which are sold under a brand name, whether registered or not, that is to say, a name or a mark such as a symbol, monogram, label, signature or invented words or any writing 'which'is used in relation to such biris for the purpose of Indicating, or

60 as to indicate, a connection in the course of trade between the birls and somo person using such name or mark with or without any indication of the identity of that person.

[No. 21/75]

CjS.R. 73(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 snufl, falling under sub-ifem 11(6) of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), which having been cleared on payment of the duty of excise leviable thereon, ia repacked, labelled or re-labelled, from the whole of the duty of excise leviable on such repacked, labelled or re-labelled snufl.

[No. 22/75] LAJJA RAM, Under Secy.

G.S.R, 74(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. 230/72-Central Excises, dated the 15th December, 1972, the Central Government hereby exempts those vegetable products, falling under Item No. 13 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), in the manufacture of which indigenous cotton seed oil is used and cleared from a factory during the four months commencing on the 1st day of March, 1975 and ending with 30th day of June, 1975 and thereafter on a six-monthly basis, from so much of the duty of excise leviable thereon, as Is equivalent to the amount calculated, at the rate specified in column (3) of the Table hereto annexed, on

the quantity of indigenous cotton seed oil used in the manufacture of such vege- table product to the extent specified In column (2) of the said Table:—

THB TABLE

Extent of indigenous Cotton seed oil used in the manu-

facture of vegetable product.

Rate per metric tonne of indi- genous cotton seed oil s. No.

( 2)

(3) ( i)

i

Rupees two hundred On such quantity of indigenous cotton seed oil used in the manufacture of the said vegetable ptoduct as is in excess of 30 per cent, but not in excess of 40 per^ cent, of the total weight of the said vegetable product!

Rupees two hundred and fifty 2

On such quantity of indigenous cotton seed oil used in the manufacture of the said vegetable product as is in excess of 40 per cent, but not in excess of 50 per cent. of the total weight of the said vegetable product.

Rupees two hundred 3

On such balance quantity of ir\digenous cotton seed oil used in the manufacture of the said vegetable product as is in excess of 50 p;r cent, of the total weight of the said vegetable product.

Provided that—

(I) no such exemption from duty shall be admissible in respect of the aaid vegetable product where the indigenous cotton seed oil used in the manufacture thereof does not exceed 30 per cent, of the total weight of the said vegetable product;

(II) the quantum of the concession available under each. Serial No. repre- senting the slab rates aforesaid shall be computed separately and totalled up:

Provided further that the aforesaid exemption shall be calculated initially for a period of four months commencing on the 1st day of March, 1975 and ending with the 30th day of June, 1975 and thereafter on a six-monthly basis, and the amount so calculated shall be credited In the assessee's account-current, main- tained under rule 173-G of the Central Excise Rules, 1944.

Explanation.—In this notification, the expression 'six-monthly basis' means a period of six months, the first period commencing on the 1st day of July, 1975 and ending wl'th the 31st day of December, 1975.

[No. 23/75]

G.S.R. 75(E).—In exercise of the powers conferred by sub-rule (1) of rule of the Central Excise Rules, 1944, the Central Government hereby exempts eacff variety of—

(i) soap, household and laundry, falling under sub-item (1) of Item 15 of the First Schedule to the Central Excises and Salt Act, 1944, and

(ii) soap, other sorts, falling under sub-i'tem (2) of Item 15 of the Firet Schedule to the Central Excises and Salt Act, 1944,

from so much of the duty at excise leviable thereon, as is equivalent to tha amount of duty calculated at the rate of 'twenty-two rupees and fUty paise per metric tonne of such soap, subject to the condition that the percentage of neem, karanj, kusum, and sal oils or a combination thereof is not less "than three in the total oils used In the manufacture of such soap:

Provided that in the case of use of such oils in excess of three per cent, the aforesaid exemption shall be increased further by seven rupees and fifty paise per metric tonne of soap for each such percentage point increase;

Provided further that the exemption available under this notification in rela- tion to each variety of soap falling under sub-item (1) of Item 15, or, as the case may be, sub-Item (2) of Item 15 shall be calculated separately and the exemption available in relation to one variety of soap under sub-item (1) or sub-item (2), as the case may be, shall be adjusted only against the duty leviable on th,at variety of soap,

[No. 24/73]

G.S.R. 76(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 each variety of—

(i) Soap, household and laundry, falling under sub-item. (1) oi Item 15 of the First Schedule to the Central Excises and Salt Act, 1944, and

(ii) Soap, other sorts, falling under sub-item (2) of item 15 of the First Schedule to the Central Excises and Salt Act, 1944,

made from indigenous rice bran oil or from a mixture of such oil with any other oils, from so much of the duty of excise leviable thereon as is equivalent to the amount of duty calculated at the rate of three rupees and fifty palse per metric tonne of such soap for each additional percentage point increase In the use of such rice bran oil which is in excess of twenty-five per cent, of the total oils used in the manufacture of such soap:

Provided that the exemption available under this notification in relation to each variety of soap falling under sub-item (1) of Item 15, or, as the case may be, sub-Item (2) of Item 15, shall be calculated separately and the exemption avail- able in relation to one variety of soap under sub-item (1) or sub-item (2), as the case may be, shall be adjusted only against the duty leviable on that variety of soap.

[No. 25/75]'

G.S.R. 77(E),—In exercise of the powers conferred by sub-rule (1) of rule &• of the Central Excise Rules, 1944, the Central Government hereby exempts Print- Ing and writing paper falling under sub-item (3) of Item No. 17 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 sixty paise per kilogram.

Explanation.—For the purpose of this notification, the term 'Printing alnd writing paper' shall be deemed to exclude paper commonly known as 'poster paper'.

[No. 26/75] P. N. MALHOTRA, Under Secy.

G.S.R. 78(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 •of the Central Excise Rules, 1944, and in super-session of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 52/72-Central Excises, dated the 17th March, 1972, the Central Government hereby exempts yarn spun out of synthetic staple fibres falling under Item No. 18(i) 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 corresponding entry in column (3) thereof;

THE TABLE

S. No. Description

Duty

( 2)

(3) (0

(Rs. per kllog ram) I. Yarn spun-—

(a) wholly out of synthetic staple fibre of ccllulosic origin, or . . .. •'(t>) o-.it of staple fibre aforesaid and cotton only, provided that the cotton content of t he y a rn does n ot exceed io p er c e n t, of its w e i g h t— . . ..

(i) of 84 or m o re c o u n ts

4-00

•("'") of 69 or m o re c o u n ts b ut less t h an 84 c o u n ts

3 20

(iii) of 51 or m o re c o u n ts b ut less t h an 69 c o u n ts

2-80

(iv) of 40 or m o re c o u n ts b ut l i sa t h an 51 c o u n ts . . . ..

(u) of 34 or m o re cour>tB b ut less t h an 40 c o u n ts

2-40 l-6o

( w) of 29 or m o re c o u n ts b ut less t h an 34 c o u n ts

(vii) of 22 or m o re c o u n ts b ut less t h an 29 c o u n ts

1-45 0 .65

(viii) of 14 or m o re c o u n ts b ut less t h an 22 c o u n ts . . . ..

0-30

(ix) of less t h an 14 c o u n ts

0 13

(c) o ut of staple f i b re aforesaid imd f>ny n a t u r al fibre o t h er t h an c o t t o n, p r o v i d ed t h at t he n a t u r al f i b re c o n t e nt of t he y a rn d o es n ot e x c e ed 10 p er c e n t, of its w e i g h t,

1 2 - 00

Yarn spun—

2.

(a) wholly out of synthetic staple fibre of non-ccllulosic origin, other than acrylic fibre, or .

(b) partly out of the staple fibre aforesaid and partly an other fibre or fibres (including acrylic fibre) provided that the natural fibre content if an v of the Yarn does not exceed 10 per cent, of its weijjht^of the non-cellulosic fibre content of it is—

(0 50 per cent, or more

24100

(3) ( I)

1920

(it) less t h an 50 p er c e n t, b ut n ot less t h im 2 5 p er c e n t. . . ..

16-00

( M I) less t h an 25 p er c e n t, b ut m o te t h an 10 p er c e n t. . . . ..

12'00

(iv) 10 p er c e n t, or lean

Y am s p un e i t h er w h o l ly o ut of acrylic fibre or p a r t ly of s u ch fibre a nd p a r t ly of

3-

a ny n a t u r al fibres t he n a t u r al fibre c o n t e nt of s u ch y a rn b e i ng n ot m o re t h an 10 p er c e nt

(1) m a n u f a c t u r ed 00 w o r s t ed s y s t e m—

II-20

(a) hand knitting

(6) others—

22'40

(i) of 40 counts and above

12 80 (it) of above 20 counts hut below 40 counts

(HI) of 20 counts a nd below. . .

6-40 (2) manufactured on other systems—

12- 80

(1) of 40 counts a nd above

8-00

(it) of above 2P counts b ut below 40 counts . . . . ..

(iit) of 20 counts a nd below

4-80

ExpUMatiorij—For the purposes of this notification, the term 'count' means New French Count.

[No. 27/75]

G.S.R. 79(E).—iln 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. 47/73-Central Excises, dated the 1st March, 1973, 'the Central Government hereby exempts rayon and synthetic fibres and yarn falling under Item No. 18(i) 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 du'ty of excise leviable thereon as is in excess of the duty specified in the corresponding entry in column (3) thereof.

THE TABLE

D u ty

D e s c r i p t i on

s.

N o.

(3) ( 1)

00

( R s. p er K i l o g r a m) 7. S t e p le fibre a nd t o w—

( i) of c e l l u l o s ic o r i g in . . . ..

1-50

( i i) of n o n - c e l l u l o B ic o r i g i n—

6-00

40-00

30' 00 ( e) a c r y l ic fibre . . . .. ( b) p o l y e s t er fibre . . .. ( c) o t h e rs . . . ..

(3)

( 2)

CD

Provided that where staple fibre is made out of tow which has paid the appropriate amount of the duty of exclscj or the additional duty under section. 2a of the Indian Tariff Act, 1934(32 of 1934)588 the case may be, the duty payable on such Btaple fibre shall be nil i

Provided further that nylon staple fibres, falling under thiB Item, shall be exempted upto and inclusive of the 1st day of January, 1976, from so much of the duty of excise leviable thereon as is in excess of Rs 6/- per Kilogram.

. Rayon and synthetic yarn consisting entirely of celluloelc derivatives or 2

regenerated cellulose or both—

(a) Acet&te yarn—

(i) below 75 dtriiers (ii) 75 den if rs and above but below 100 deniers (iii) 100 denicrs and above but below 120 deniers (iv) 120 deniers and above but below 150 denier-B (v) 150 deniers and above but below 350 deniers

(vi) 350 deniers and above but not alovc n oo deniers (vil) above T 100 deniers.

H 50 10-90 8-10 5 60 5'2O 4 25 2-55

(b) Others—

19-95 12-95 9'25 7 7° 6.60

4-40 (i) below 75 deniers (11) 75 deniers and above but below IOO deniers (iii) 100 denicrs and above but below I20 deniers (iv) 120 denicrs and above but below 150 deniers (V) 150 deniers and above but below 350 deniers (vi) 350 deniers and above but not above 1100 dctilers (vii) above 1100 denicrs, . . . . . ..

2'5°

Other Synthetic yarn—

3-

(a) Man-made metallic yarn —

(i) below 3o deniers

(ii) 30 deniers and above but below 75 deniers

(iii) 75 dcnlerB and above but below 100 deniers

(iv) 100 deniers and above but not above 750 d e n i e r s.

(v) abov" 750 denicrs . . . . . ..

56'00 49" 00 3500 2800 500

(b) Polyamide (nylon) yarn—

(i) below 35 deniers

(li) 35 denicrs and above but below 80 deniers

(iii) 80 deniers and above but below no deniers

(iv) no deniers and above but below 150 deniers

58-80 51-80 44-80 37- 80 (v) 150 deniers and above but not above 750 denicrs

0

(vi) above 750 denicrs . . . . . ..

6'50

(c) Polyester yarn—

(i) below 30 deniers . ,

77-00 70-00 63-00 (ii) 30 deniera and above but below 75 deniers (iii) 75 deniers and above but below 100 denlers (iv) 100 denicrs and above but not above 750 deniers (v) above 750 denier

1500 • •II"JII

(3) (CO

(2)

(d) O t h e r s—

5 6 - 00 (i) b e l ow 30 d en icrs

. . . . . ..

(ii) 30 d e n i e rs a "d e b o ve b ut below 75 d c i i k rs

4 9 00

350O

(iii) 75 d e n i e rs a nd obovc b ut b e l ow 10c d e n i e rs

2800

(iv) 100 d c n l c rs a nd above b ut n ot above 750 d e n i c rs

(v) a b o ve 750 d e n j e r s.

. . . . ..

5 oa

[No. 28/731

G.S.R. 80(£).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance, Depart- ment of Revenue and Insurance, specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.

THE TABLE

Notification No. and date

Amendment

s. No.

(a)

(3)

1. 50/69— Central Excises, dated

the ist March; 1969. .

In the Table annexed to the srld notification, for the entries in column (3) against Si. Nos. iA and 2, the entries "y 40", and " i ' 9 o ", shall, respectively, bo substituted.

(3)

( 2)

( I)

52/69—Central Excises, dated

2-

the 1st March) 1969. .

53/69—Central ExdseB, dated

3-

tbc ist March, 1969. .

In the Table annexed to the said notification, for the entries in column (4), against S. Nos.i., Ai-32., 3-> 4. and 5-, the entries "5 o O ' W S o ". "4-23", "3-85¹', "1 • 70" and e ti* 50" shall respectively, be substituted. In the Table annexed to the said notification, for the entries in column (3), against SI, No. 1., the entry "3 • 00" shall be substituted. pi

80/69—Central Excises, dated In the said notification the entry against item 6 shall 4-

be omitted.

the 1 st March) 1969.

63/72—Central Excises, dated,

5-

the 17th March, 1972.

In the Table annexed to the said notification, for the entries in column (3), against SI. No. iA.,and 2-1 the entries "5-40" and "1-90" shall, respectively, be

substituted.

52/72— Central excises, dated

6.

the 1st March, 1973- .

In the eiad ratification, in the Table annexed, the SI. No. 4> 5, 6 and 7 and the entries against them, and the Explanation at the end, shall be omitted.

56/73— Central Excises, dated

7-

the 1 at March, 1973. .

In the said notification, in the TBHC annexed, the S* Nos. 3 and 4 and the entries egainst them, and Ex- planation (2) at the end, shall be omitted.

In the said notification, the following proviso shall 60/73 — Central Excises, dated

8.

he inserted et the end of the Table, namely;—

the ist March, 1973. •

"Provided that no duty shpll be chargeable on tents and rages" resulting out of the fabrics whose value doea not exceed Rs. 15 per square metre."

106/73— Central Excises, dated

9-

the 28th April 1973. .

In the said notification, in the Explanation, for the letters, figures and words "No. 52/73—Central Excises dated the ist March, 1973" the letters, figures and words "No. 32/75 —Central Excises, dated the m march, 1975", shall be substituted.

[No. 29/75]

''"!. *• i-i • ^ _ '

' • _ ' •' i ,

4 62

' * •• J ti U Ai l l ti U .. i N U lA I I A I K A O, X U , > A iU

( , *' L.

GSM. 81 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in super-session of the notification of the Government of India in the Ministry of Finance (Department of Revenue and^ Insurance) No. 168/72-Central Excises, dated the 24th July, 1972, the Central Government hereby exempts yarn falling under Item No. 18E 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 leviable thereon as ia in excess of the duty specified in the corresponding entry in column (3)] threof:—

THE TABLE

Description

Duty s.

No.

(2)

~ )~

(3)

(R.3. per Kilogram)

i Yarn containing partly synthetic staple fibre of non-cellulosic origin and partly wool, the content of such systhetic staple fibre being more than 50 per cent, by weight of such yarn— if non-cellulosic fibre content of it is—

(i) 60 per cent, or more . . . . . . . ..

24'00

19 20

(il) more than 56 per cent, but less than 60 per cent. (iii) more than 50 per cent but not more than 56 per sent.

1600

2

24-00

19- 20

Yarn containing partly synthetic staple fibre of non-cellulosic origin, other than acrylic fibre, and partly any other fibre or fibres (excluding wool), if the non-cellulosic fibre content, by weight, of such yarn is— (i) 50 per cent, or more . . . . (ii) less than 50 par cent, but not less than 25 pet cent. (iii) less than 25 per cent. but more than 10 per cent

16-00

12- 00

(iv) 10 per cent, or less . . . , , . , ,.

3 Yarn containing partly synthetic staple fibre of cellulosic origin and/or cotton, and partly wool, provided that the content of synthetic staple fibre of celluloaic origin and/or cotton, is more than 50 per cent., by weight of such yarn—

if the wool fibre content of it is—

(i) 40 per cent, or more, but less than 50 per cent.

12- 80

(ii) 20 per cent, or more, but lees than 40 per cent, s

9 60

(iii) less than 20 per cent.

. . # . . ..

6-4O

4 Yarn containing partly wool and/or acrylic fibre and parly any other fibre or fibres, provided that the wool and/or acrylic fibre content is more than 50 per cent, by weight of Buch yarn—•

(1) Worsted yarn—

(a) Hand knitting—

,'5'io (i) grey (ii) Processed and/or dyed

IT 10 (b) Hair belting yarn

NIL

(c) Others—

(i) of 40 counts and above . . . . . ..

24'00

9 20 (ii) of above 20 counts but below 40 counts (iii) of 20 counts and below

5'10

(2) Yarn (containing not less than 60 per cent, of wool and not more than5 per

cent, of virgin wool) commonly Known as shoddy.

i-60

4-00

(3) All others.

(2)

(3) CD

4

Yarn containing partly ailk fibre and partly any other fibre or fibres, provided

5

24'00

that the silk fibre content is more than 50 per cent, by weight or such yam

Yarn containing two or more of (a) synthetic staple fibre of ccllulosic origin,

6

(b) Jute, and (c) cotton provided that the Jut" content, of any, is [less than 50 per cent, by weight of such yarn—

4'O0

(i) of 84 or more counts

3.20

(ii) of 69 or more counts but less than 84 counts.

2- 80 (iii) of 51 or more counts but less than 69 counts.

2-40

(iv) of 40 or more counts but less than 51 counts.

(v) of 34 or more counts but less than 40 counts.

i'6o (vi) of 29 or more counts but less than 34 counts.

i'45

0 65 (vii) of 22 or more counts but less than]29 counts.

(vili) of 14 or more counts but less than 22 counts,

0 30 o-15 (ix) of less than 14 counts.\

. . . . . ..

Yarn containing partly jute and partly any other fibre or fibres (others than

1

0 95 cotton fibre and synthetic staple fibere of non-cellulosic origin), provided that than the jute content is more than 50 per cent, by weight of such yarn. .

1600

8 Yarn, not otherwise specified.

. . . . . ..

Provided that in the case of yarn mentioned against Serial Nos. l(lii), 3, 5 and 8 of the aforesaid Table, the duty shall be reduced further by 'two rupees per kilogram if such yarn is of 34 counts or less.

Explanatidn.—For the purpose of this notification—

(1) the term "jute" shall include "Blmlipatam Jute and mesta fibre"; (ii) the term "count" means "New French Courit".

[No. 30/75]

G SR 82(E).--In pursuance of rule 96J of the Central Excise Bules, 1D44, the Central Government hereby directs that the notification of the Government qf India in the Ministry of Finance (Department of Revenue), specified in column* (2) of the Table hereto annexed shall be further amended, in the manner speci- fied in the corresponding entry in column (3) of the said Table.

THB TABLE

Notification No. & Date

Amendment Serial No.

(3)

W

CD

41/65—Central Excises, dated the 28th In the said notification,

February, 1965.

(a) for the Table, the following Table shall be substituted, namely.—

The Table if the duty If the duty

is paid is paid per quar- per year,

tcr Rs. Rs.

Where not more than 49 powerlooms arc installed. 50- 00 200- 00

(6) in paragraph^, for the words and figures "as prescribed in the above Table in respect of tlie powerloom unit having not more than 4 powcrloom8 installed" the letters figures and words "Ra. 50- 00, if the duty is paid per quarter, and Rs. 200-00, if the duty is paid pcr.year" shall be substituted.

[No. 31/75.]

" T HE TABLE

If the duty is paid per year

If the duty is paid per quar- ter

Rs.

Rs.

Where not more than 49 powerlooms ure

200•00"

installed 5o • 00

G.8.R. 83(E).—In exercise of the powers conferred by sub-rule (1) of rule 6 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. 53/73-Central Excises dated the 1st March, 1973, the Central Government hereby exempts fents and rage 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 (1 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 case may be, of the said Table:

Provided that such fents and rags, cleared in any month, to the extent of eeven and a half per cent, and four per cent, respectively, by weight, of the total clearances of cotton fabrics, other than fents and rags, falling under sub- item 1(2) of Item No. 19, on payment of appropriate duty, or under bond for exports, or partly on payment of appropriate duty and partly under bond for exports, by or on behalf of a manufacturers from one or more factories in the preceding month shall be exempted from so much of the duty of excise leviable thereon as is in excess of the duty specified in the corresponding entry in column (5) or column (6), as the case may be, of the said Table:

Provided further that the extent of clearances of seven and a half per cent. and four per cent., as the case may be, shall be separately and distinctly calculated and separately and distinctly applied for each of the description, as specified in column (2) of the said Table.

THH TABLE

Fents

Fents

Rags

Rags SI. Description No.

(1)

(2)

(3)

(5)

(4)

(6)

(Rupees per kilogram)

1, Superfine fabrics—grey

. ..

3-80

1-90

o-60

2. Superfine fabrics—bleached, or dyed, or both

2 - OO

2 75

0-30 i*oo

5*50

Superfine fabrics—processed other than blea-

3.

12- OO

ched, or dyed , or both

2-60

1-20

Fine fabrics—grey

5-20 0-30

Fine fabrics—bleached, or dyed, or both

I'00

2-00

6-oo o-6o i-oo

°-i5 o- 50 4- 5- 6. Fine fabrics—processed, other than bleached,

or dyed, or both . . . ..

2-60 i-30

Medium-A fabrics—grey

Nil

5-00 0-50

Nil

2-50 0-25

7-

Medium-A fabrics—bleached , or dyed, or

8.

both

O'6o

o-10 0-05

o'3°

9- Medium-A fabrics-processed, other than blea- ched, or dyed, or both

3-50

0-63

o-35

1 0. Medium-B fabrics—grey

0'40

Nil

Nil

i'75 0-20

CD

(2)

(3)

(4)

(6)

(5)

1 1.

0'4O

0'2O

Nil

Nil

1 2.

0'90

i-80

0*05

0-15

13-

0-15

0 05

Medium-B fabrics—bleached, or dyed, or both Medium-B fabrics processed, other than blea- ched, or dyed, or both Coarse fabrics—grey Coarse fabrics—bleached, or dyed, or both

o-10 Nil Nil

Nil Nil Nil 14.

15- Coarse fabrics—processed, other than bleached, or dyed, or both . . . ..

I '00

0*10

Nil

of5o

16.

0-50

r oo

Nil

o-io

17.

0 50

Cotton fabrics, generally described as malimo type fabrics or fabrics in which the warp and weft yarn are connected and fastened together by chain stitches barred against each other . Non-woven bonded fabrics which arc webs or matB of fabrics held together by bonding materials by any other process

I'00

0 10 Nil

Explanation.—For the purposes of this notification:—

(a) the expression "fents" means,—

(i) bona fMe cut-pieces of cotton fabrics (excluding cut-pieces of towels) of length 46 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 iB less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samplea;

(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 65 centi- metres or more but not exceeding 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 metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of th efabric is less than one metre, cut from damaged dhoties or sarees.

(b) the expression "rags" means,—

(i) bona fide cut-pieces of cotton fabrics of length more than 23 centi- metres but less than 45 centimetres where the width of th efabric 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 during the normal course of manufacturing (including processing) or packing or "drawing samples; and (ii) cut-pieces of damaged or sub-standard cotton fabrics of length more than 23 centimetres but less than' 45 centimetres where the width of the fabric is oije metre or more, and of length more than 23 centimetres but leas than 65 centimetres where the width of the fabric is less than one metre.

[No. 32/751

G.S.R. 84(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 tha Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 55/73-Central Excises, dated the 1st March, 1973, 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 96-1 of the said rules, and processed with the aid of power, from so much of the duty of excise 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 correspond- ing entry in column (3) or column (4) as the case may be, of the said Table:

Provided that such fents and raga cleared in any month to the extent of seven and a half per cent and four per cent, respectively, by weight ,ot the total clearances of cotton fabrics, other than fents and rags, falling under sub- item 1(2) of Item No, 19, on payment of appropriate duty, or under bond for exports, or partly on payment of appropriate duty and partly under bond for export, by or on behalf of a manufacturer from one or more factories In the preceding month shall be exempted from so much of the duty of exercise leviable thereon, as in in excess of the duty specified in the corresponding entry in column (5) or column (6), as the case may be, of the said Table:

Provided further that the extent of clearances of seven and a half per cent, and four per cent., as the case may be, shall be separately and distinctly calcu- lated and separately and distinctly, applied for each of the description, as specified in column (2) of the said Table.

T HE TABLE

Tents

Sl.No. Description

Rags Fents Rags

(3)

(6) (I) O)

(4)

Cs)

(Rupees per kilogram)

I.

3'02

6'05

2'20

I- 10

2.

I¹ 10

0-55

0-05

o- io 2-20 o-66 O¹ 10

0'05

Superfine fabrics • * • • • Fine fabrics . . • • Mcdium-A fabrics . . . .. Medium-B fabrics—bleached, or dyed, or both

Nil 4-

0'22

o-44

Medium-B fabrics—others

o- io

5- 6.

Coarse fabrics—bleached, or dyed, or both Coarse fabrics—others

o-O5 o-i5

Nil o- io

Nil Nil

o-O5

7-

Explanation.—For the purposes of this notification, the expression "fents" 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 Insuranee), No, 32/75-Central Excises, dated the 1st March, 1975.

[No. 33/75.1

G.S.R. 85 (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 Qf 1957). the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), specified in column (2) of the Table hereto annexed shall be amended, in the manner specified in the corresponding entry in column (3) of the said Table.

T HE TABLE

Notification No. and date

Amendment

SI. No.

( 1)

(2)

(3)

1 54/73—Cenral Excises, dated the iBt

March, 1973.

In the said notification, in the Explanation, for the letter, figures and words, "No. 62/73—Central Excises, dated the 1st March 1973" the letters, figures and words, "No. 32/75—Central Excises dated the 1st March, 1975" shall be substituted.

( I)

(2)

(3)

2 57/73—Central Excises, dated the 1st

March, 1973.

In the said Notification, in the Explanation, for the lctterSj figures and words "No. 52/73—Central Excises, dated the 1st March, 1973" the letters, figures and words "No. 32/75—Central Excises, dated the 1st March, 1975" shall be substituted.

[No. 34/75 ]

G.S.R. 86(E).—In exercise of the powers conferred by sub-rule (1) oi rule 8 of the Central Excise Rule's, 1944, the Central Government hereby makes the - following further amendment 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, namely:—

In the said notification for the Table, the following Table shall be substituted, namely:—

THE TABLE

R a te of d u ty Description

( 1)

(a)

Processed rayon or artificial silk fabrics whose

value per square metre—

(") d o ea n ot e x c e ed R s- 1 5 * 00

Nil

5 per cent, ad valorem

( M) e x c e e ds R s. 1 5 - 00 . ..

[No. 35/75.]

G.S.R. 87(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 Addtional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby makes the following amendment in the notifica- tion of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 84/69-Central Excises, dated the 1st March, 1989, namely:—

In the said notification, the following proviso shall be inserted at the end, namely:—

"Provided that nothing in this notification shall apply to processed rayon or artificial silk fabrics which are exempted from the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944), by 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 as amended by notifica- tion No, 35/75-Ccntral Excises, dated the 1st March, 1975.""

[No. 36/75] LAJJA RAM, Under Secy.

G.S.R. 88(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 Chinaware and Porcelainware of the description specified in column (3) of th'e Table below and falling under such sub-items of Item No. 23B of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), as are specified In the corresponding entries in column' (2) of the said Table, from so much of the duty of excise leviable thereon as is in excess of the duty leviable at the rates specified in the corresponding entries in column (4) of the said Table.

THE TABLE

Description

Rate of duty S.No. Sub-

Item No.

( 2)

(4)

(3)

( i)

i

35 per cent ad valorem

Sanitaryware

( 2)

2

35 per cent, ad valorem

Glazed Tiles

(3)

[No. 37/75] P. N. MALHOTRA, Under Secy.

G.S.H. 89(E).—In exercise of the powers conferred by sub-ryle (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. 208/73-Central Excises, dated the 13th December. 1973. the Central Government hereby exempts Chinaware and Porcelainware, falling under Item No. 23B of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), upto a value not exceeding rupees one lakh, cleared for home consumption, on or after the first day of April in any financial year by or on.

behalf of the manufacturer from one or more factories, from the duty of excise /leviable thereon;

Provided that—

(i) this exemption shall not be applicable to a manufacturer whose total value of Chinaware and Porcelainware cleared in the preceding financial year had exceeded rupees five lakhs;

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

Provided further that In respect of Chinaware and Porcelainwarc manufac- tured by a manufacturer who has not cleared any such goods in the preceding financial year, this exemption shall be applicable where the value of such Chinaware and Porcelainware cleared during the financial year does not exceed rupees five lakhs.

Explanation.—In computing the value under this notification, where a manu- facturer gets his Chinaware, or Porcelainware, or both, fired in a kiln belonging to or maintained by a Pottery Development Centre run by the Central Govern- ment or a State Government or by the Khadl and Village Industries Commission, the value of the Chinaware or Porcelainware, or both, belonging to the said manufacturer and fired in such a kiln, shall be taken into account.

2. This notification shall come into force on the 1st day of April, 1975.

[No. 38/75.] LAJJA RAM, Under Secy.

G.S.R. 90 (E).—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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 43/74-Central Exlses, dated the 1st March, 1974, namely:—

In the said notification, after the proviso, the following proviso shall be inserted, namely:—

"Provided further that the exemptions under this notification in respect of 'Skelp' and 'Strips' shall cease to have effect on and from the first day of March, 1975."

[No. 39/75]

G.S.It. 91(E). In exercise of the powers conferred by sub-rule (1) of rule 3 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 leviable thereon aa is in excess of the duty specified in the corresponding entries in column (3) of the said Table.

THE TABLE

Description

S . N o.

Rate of duty

(3)

W

CD

Rs. per metric tonne

i Skclp . . . ..

325'00

Strips—

2

(a) strips of iron and steel not below 5 milli- metres b ut n ot exceeding 10 milli- metres in thickness and of not less than 600 millimetres in width

175-00

(b) other cold rollled strips

325-00

(^ other hot rollled strips

225-00

Provided that where the products mentioned in the Table are made from steel ingots, or, as the case may be, from semi-finished steel, on which duty at the appropriate rate has already been paid, the duty specified in the correspond- ing entries in column (3) of the Table shall be reduced by Rs. lOO.Ofl or RE. 165.00' per metric tonne according as they are made from such duty paid steel ingots or duty paid semi-finished steel, respectively.

[No. 40/75.]

G.S.R. 92(E).—In exercise of the powers confered by subrule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts alumiuium lolling under sub-items (a) (i) (a)(ii), (b), (c), (d), (e) and (f) of Item No. 27 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 it in excess of thirty per cent ad valorem, plus, one thousand five hundred rupees per metric tonne,

[No. 41/75]

G-S.K. 93(E).—In exercise of the powers conferre dby sub-rule (1) of rule 8 of 'the Central Kxcise Rules, 1944, the Central Government hereby exempts aluminium falling under Item No. 27 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), declared by the manufacturer to be of electrical conductor grade and required by the Central Government to be supplied and distributed In accordance with the provisions contained in the Aluminium (Control) Order, 1970, as in force for the time being, read with the notifications issued thereunder, from so much of the duty of excise leviable thereon as is in excess of 30 per cent. ad valorem,

[No. 42/75]!

G.S.R. !H(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1941, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 46/70-Central Excises, dalcd the 1st March, 1970, the Central Government hereby exempts aluminium of the description specified in column (3) of the Table hereto annexed and falling- under sub-items specified in the cor- responding entry in column (2) of the said Table, of Item No. 27 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 the duty specified and sub- ject to the conditions laid down jn the corresponding entries in column (4) and (5) respectively of the said Table.

THE TABLE

Conditions

Duty

De criptiln

Sub-

s.

No.

item No.

( 2)

(3)

(5)

(4)

CD

i.

Nil

Plates, sheets, circles, strips and oils in any form or size

(V) &

CO

If produced in ordnance factories belonging to the Central Gov- ernment and intended for col- sumption by the ordnance fac- tories or for supply to the Central Government Departments-

(3)

0)

(5)

f4)

2. (a)

Nil

If manufactured from any of the following materials or a sombi- nation theieof, namely :—

Aluminium in any crude form (including ingots, bars, blocks, slabs bullets, Bhots, pellets), and castings.

(a) old aluminium scrap ; or (b) scrap obtained from virgin metal., or virgin aluminium in any crude form, or a combination of both on which appropriate duty of excise or the additional duty levi- able umV-r section 2A of the Indian Tariff Act, 1934 (32 of 1934)) "s the case may be has already been paid.

Nil

Nil

3. (a) Aluminium recovcied from dross or skimmings of aluminium-

1.

Ai'ivninium articles.

(b),

(1) If in the manufacture of FIU- minium articles, aluminium in any crude form msde from arty of the following materials or combination thereof, are Used, namely i—

(d\ (e) and (f)-

Appropri- ate amount of duty chargeable less one thousand and sixty- five rupees (a) old aluminium scrap; or

per metric tonne.

(b) scrap obtained from virgin metal, or virgin aluminium in any crude form, or a combination of both

on which appropriate duty of excise or ihe additional duty leviable under section 2 A of the Indian Tariff Act, r934 (32 of 1934), as the case may be, has already b:en paid.

(2) The aluminium articles are manufactured by producers who do net produce virgin, alu- minium from bauxite or from alumina or from both, whether in the same factory or in another factory in India.

.'vlmr/iium sheets

(b)

5-

7-2 per cent

ad valorem

If the Collector of Central Ex- ' cise is satisfied that such sheets are intended for use in the electrolysis process, and the procedure set out in Chapter X of the Central Excie Rules, 1944,1s followed.

6.

and (c)

Alu'ni"ium pipts having 12 per cent If used solely in sprinkler equip-, outside diameter of,—. ad valorem ment for agricultural irriga- plus one tion purposes, and the manu- (i) 5-08 centimetres, thousand facturer of such aluminium 7-62 centimetres, and five pipes produces a certificate io-16 centimetres, hundred from the District Agricultural and wall thickness of 1' 27 rupees per Officer or any other Officer millimetres, metric authorised by the State GO- OD 12' 70 centimetres and wall tonne. vernment to the effect that the pipes arc. used solely for the aforesaid agricultural thickness of 1-32 milli- metres,

(iii) 15-24 centimetres and purposes,

wall thickness of 1-47 millimetres.

( I)

( 2)

(3)

(4)

(5)

Nil

(b)

7

Circles having thickness of aiid above 0-56 millimetres but not above 1-22 milli- metres.

(ii If in th-; ni-inufacture of circles, aluminium in any crude form made from any of the following materials, or combination thereof, are used,

namely :—•

(a) old aluminium scrap .; or

(b) scrap obtained from virgin metal, or virgin aluminium in any crude form, or a combination of both on which appropriate duty of excise or ihe additional duty leviable under section 2A of the Indian Tariff Act, 1934 (32 of 1934), as the case may b:, has already b;en paid.

(2) The alumirium circles arc manufactured by producers who do not produce virgin alumi- nium from bauxite or from alu- mina, or, from both, whether in the same factory or in another factory in India.

•8 (b)

Nil

Circles having thickness of and above 0-56 millimetres but not above 1 22 milli- metres.

If manufactured from circles, plates, sheers or strips on which appropriate duty of excise or the additional duty leviable under section 2A of the Indian Tariff Act, 1934 (32 of 1934), as the case may bo, has already been paid.

(b)

9

Nil

Circles having thickness of and above 0-56 nlilli-metrcs but not above 1-22 milli- metres.

21 per cent ad valomm plus one thousand and five hundred rupees per metric tonne.

[No. 43/75]

G.S.R. 95 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (5) of section 22 of the Finance Act, 1974 (20 of 1974), the Central Government hereby rescinds the following notifications of the Government of India In the Ministry of Finance (Department of Hevenue and Insurance), namely;—i

1. No. 88/74-Central Excises, dated the 11th May, 1974. 2. No. 89/74-Central Excises, dated the 11th May, 1974. 3. No. 90/74-Central Excises, dated the 11th May, 1974. 4. No. 91/74-Central Excises, dated the 11th May, 1974. 5. No. 127/74-Central Excises, dated the 1st August, 1974. 6. No. 128/74-Central Excises, dated the 1st August, 1974.

[No. 44/75J

G.S.R. 90(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 ofl the Central Excise Rules, 1944, the Central Government hereby exempts any com- bination of two or more of the following, namely, broadcast television receiver sets, radios (including transistor sets) gramophones (including record players, re- cord playing decks and record changing decks) and tape recorders (including cassette recorders and taps decks), falling under sub-item (4) of Item No. 33A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thejeon as is equivalent to the duty of excise, or the additional duty leviable thereon under section 2A of the Indian Tariff Act, 1934 (32 of 1934),' as the case may be, already paid on broadcast tele- vision receiver sets, radios (including transistor sets), gramophones (including record players, record playing decks and record changer decks) or tape recorders (including cassette recorders), ag the case may be, used in the manufacture or assembling of the said combination.

[No. 45/75]

G.S.R. 97 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in super-session of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 173/68-Central Excises, dated the 14th Septembpr, 1968, the Central Government hereby exempts electric wires and cables 01 the description specified in column (3) of the Table hereto annexed and falling under the sub-items of

Item No. 33B of the First Schedule to the Central Excises and Salt Act, 1944 (1, of 1944), specified in the corresponding entry in column (2) of the said Table, from [So( much of the duty of excise leviable thereon as ia in excess of the duty specified in the corresponding entries in column (4) of the said Table.

THE TABLE

Description

Duty Sub- Item No.

s. No.

(3)

(4) to

w

Winding wires made of copper or aluminium

10 per cent ad valorem I (i)

Telecommunication wires and cables used as— 5 psr cent ad valorem 2 (0

(a) overhead or underground telecommunication

wires and cables;

(b) overground (laid on the ground) telecommu- nication wires and cables, excluding internal housing cables ancillary for telecommunication purposes, Supplied on specific demand for telecommunication purposes.

14-5 per'cent ad valorem G)

3

AH electric wires and cables, excluding those specified against S. Nos. I and i of this Table, manufactured by an Industrial unit in respect of which an officer not below the rank of Assistant Collector of Central Excise is sta satisfied that the capital investment on plant and machinery only, installed ^ therein as on the date of the initUl installation of the plant and machinery, is not more than rupees 7.5 lakhs.

$ pet cent ad vahrtnn 4 0) Winding Wires made of aluminium manufactured by industrial unit in respect of which an officer not below the rank of Assistant Collector of Central Excise is satisfied that the capital in- vestment o" plant and machinery only, installed therein as on the date of the initial Installation of the plant and machinery, is not more than rupees •)• 5 lakhs. ••

(ii) AH electric wires and cables ihanufactured by an 4 per cedt ad valorem 5

Industrial unit in respect of which an officer not below the rank of Assistant Collector of Central Excise is satisfied that the capital in- vesmtnet on plant and machinery only, installed therein as on the date of the initial installation of the plant arid machinery, is not more tha- Rs. 7-5 lakhs, but excluding

(i) Un-ihsulated copper wire* (whether single

or stranded or bunched), and

(ii) winding wires made of copper.

6

All othr electric wires and cables'¹¹*

(ii)

5 per cent ad valorem

[No. 48/f4|

G.S.R. 98(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, 'the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), specified in column (2) of the Table hereto annexed, shall be amended or further amended, as the case may be, In the manner specified in the corresponding entry in column (3) of the said Table.

THE TABLE

Notification No. and date

Amendment

s.

No.

( 2)

(3)

( i)

155/71-Central Excises, dated

i

the 26th July, 1971.

In the third proviso to the said notification, after the words ''piston rings", the words ''gudgeon pins, circlips," shall be inserted.

2

In each of the said notifications, in sub-para (ii) of the second proviso, after the words ''piston rings,", t he words "gudgeon pins, drclips," shall beinserted- 97/72-Ccntral Excises, dated the 17th March, 1972 and 73/73- Central Excises, dated the 1st March, 1973.

In each of the said notifications, the following fimhct 3

proviso shall be added at the end, namely:—

155/71-Central Excises, dated the 26th July, 1971, 97/72- Central Excises, dated the 17th March, T972 and 73/73- Central Excises, dated the 1st March, 1973.

"Provided also that :he value of gudgeon pins and circlips cleared during the period commencing on 1st April, 1974, and ending with 28th February, 197s, shall not be taken into consideration for the purpose of computing the value limit of rupees one lakh specified in the proviso immediately preceding this proviso."

[No. 47/78J

G.S.B. 99(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. 48/74-Central Excises, dated the 1st March, 1974, the Central Government hereby exempts exposed cinematograph films of the description specified In column (2) of the Table hereto annexed and falling under sub-item 11(2) of Item No. 37 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 the duty specified in the corresponding entries in column (3), column 4(a) or 4(b) thereof, as the case may be.

T HE TABLE

Description

s. No.

Amount of duty for Amount films which are of of duty a width 30 milli- fllms metre or above, and which arc 1 below 30 Not Exceed in ft milli- exceeding 4000 metres in 4000 me- metres in width. tres in length length

(2)

(3) (4) 4(b) CO

(Paisc per metre) I.

FILMS MADE IN BLACK AND WHITE OTHER

THAN ADVERTISEMENT SHORTS

c l e a r ed f or h o me c o n s u m p t i on on or a f t er t he d a te of c e r t i f i c a t i on by t he C e n t r al B o a rd of F i lm C e n s o r s.

20 40 75 ( i) F i r st 15 p r i n ts of e a ch p i c t u re . .. 5 ( i i) N e xt 10 p r i n ts of e a ch p i c t u re . .. 15 ( i i i) N e xt 15 p r i n ts of e a ch p i c t u re . .. 35 ( i v) On t he b a l a n ce

60

100

10 20 5° 80

ADVERTISEMENT SHORT MADE IN BLACK

II.

1 00

1 00 AND WHITE

50

FILMS MADE IN COLOUR OTHER THAN AD-

III.

VERTISEMENT SHORTS

20 6 12 200

15 35 80 150 c l e a r ed f or h e me c o n s u m p p t i on on or a f t er t he d a te of c e r t i f i c a t i on by t he C e n t r al B o a rd of F i lm C e n s o rs ( i) F i r st 15 p r i n ts of e a ch p i c t u re . .. 10 ( i i) N e xt 10 p r i n ts of e a ch p i c t u r e, . .. 25 ( i i i) N e xt 15 p r i n ts of e a ch p i c t u re . .. 5° ( i v) On t he b a l a n ce

85

2 00

2 00 ADVERTISEMENT SHORTS MADE IN COLOUR too

IV.

Provided that for determining the rate of duty applicable, under this notification, for any print of a film cleared on or after the first day of March, 1975, the number of prints of the said film already cleared prior to the said date shall be taken into, account:

Provided further that if a film is made partly in black and white and partly

in colour,—•

(i) the lengths made in black and white, and in colour, shall be assessed separately at the rate applicable, respectively, to films in black and white or in colour, as the case may be, and

(ii) the total length of the film (Including black and white and colour) shall be the basis to determine whether assessment under each category is to be made at the r.ates specified in column 4 (a) or 4(b) of the above Table.

Explanation.—For the purposes of this notification, the term 'length' does not include such portion of the films as contains in the certificate issued by the Central Board of Film Censors In respect of that film.

[No. 48/751

G.S.B. 100(E).—In exercise of the powers conferred by sub-rule (!) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts exposed cinematograph films (other than advertisement shorts) falling under sub-item 11(2) of Item No. 37 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;

Provided that this exemption shall not apply to any such film if the total number of prints of that film cleared for home consumption from and after the date of certification by the Central Board of Film Censors exceeds fifteen.

[No. 49/75]

G.S.R. 10KE).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts parts of gramophones, record players, record playing decks or record changer decks falling under sub-item (ii) of Item No. 37A 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 or assembling of goods falling under sub-item (i) of the said Item No. 37A [on which duty of excise is leviable, whether in whole or in part] from the whole of the duty of excise leviable thereon;

Provided that where such parts, whether Indigenous or imported are received from outside the factory of production and are used In the manufacture of assembl- ing of the aforesaid goods falling under sub-item (i) of the said Item No 37A such goods falling under sub-item (i) shall be exempted from so much of the duty f^cise leviable thereon, as is equivalent to the amount of the duty of excise, O,L f 1™0 n al,.d u ty l e v I a b le u n d er section 2A of the Indian Tariff Act, 1934 (32 of 1934), as the case may be, paid on such parts.

[No. 50/75]

G.S.R. 102(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 tape recorders (including cassette recorders) falling under item 37AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of "the du'ty of excise leviable thereon as is in excess of rupees one hundred each.

[No. si/75] P. N. MALHOTRA, Undar Secy.

G.S.R. 103 (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 wool tops, falling under Item No. 43 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 five rupees per kilogram.

[No. 52/75] LAJJA RAM, Under Secy.

G.S.R, 104(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 permanent magnets, falling under Item No. 66 of the First Schedule to Central Excises and Salt Act, 1944 (1' of 1944), from so much of the duty of excise leviable thereon as is in exaess of twenty-five per cent, ad valorem.

[No. 53/75]

G.S.R. 105(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 all goods falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and produced in any factory, including the precincts thereof, whereon not more than forty-nine workers are working, or were working witji the aid of power, or not more than ninety-nine workers are working or were working without the aid of power, on any day of the preceding twelve months, from the whole of the duty of excise leviable thereon.

[No. 34/75],

G.S.R. 106(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 specified in the Schedule annexed hereto, and falling under Item No. 68 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 SCHEDULE

1. All kinds of food products and food preparations, Including—

(1) meat and meat products; (ii) dairy products; (iii) fruit and vegetable products; (iv) fish and sea foods; (v) bakery products; and (vl) grain mill products.

2. Electric light and power.

[No. 55/75}'

G.S.B. 107 (E).—In exercise of the powers conferred by sub-rule (1) of rule &.

of the Central Excise Rules, 1944, 'the Central Government hereby exempts all goods falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), manufactured by the factories belonging to tho- Central Government and intended for use by the Departments of the said Govern- ment, from the whole of the duty of excise leviable thereon.

[No. 56/75]

G.S.B. 108(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 all goods falling under Item No. 6& of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and manufactured by a factory belonging to any of the State Governments for purposes declared by Parliament by law to be incidental to th" ordinary functions of the Government, from the whole of the duty of excise leviable thereon.

[No. 57/75]

G.S.B. 109(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 (foods falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), which are used in the factory of production as inter- mediate goods or component parts of goods falling under the said Item No. 68, from the whole of ithe duty of excise leviable thereon.

[No. 58/75]

G.S.R, 110(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the Jo]lowing 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. 145/63-Central Excises, da'ted the 31st August, 1963. 2. No. 45/72-Central Excises, dated the 17th March, 1972. 3. No. 46/72-Central Excises, dated the 17th March, 1972.

[No. 59/75]

G.S.R. lll(E),—In exercise of the powers conferred by sub-rule (1) of rule 8 of t£e Central Excise Rules, 1944, read with sub-clause (5) of clause 34 of the Finance Bill, 1975, which clause has, by virtue of the declaration made In the •said Bill under the Provisional Collection of Taxes Adfc, 1931 (16 of 1931), the force of law, the Central Government hereby exempts all the goods set forth In the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), other than those comprised in Mems Nos. ID, 41, 411(2), 411(4), 14, 14C, 14D, 14DD, 14F, 14H, 15A, ISA, 16AA, 16B, 17," 1BD, 19, 22A(2) 23; 26; 26A; 28AA; 26B; 27 and 28 of the said Schedule, from the whole of the auxiliary duty of excise leviable thereon under sub-clause (1) of clause 34 of the Finance Bill, 1975.

[No. 60/751

G.S.R. 112 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (5) of clause 34 of the Finance Bill, 1975, which clause has, by virtue of the declaration made In the aaid Bill under the Provisional Collection of Taxes Act, 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. 60/75-Central Excises

tjtated the 1st March, 1975, the Central Government hereby exempts the excisable goods falling under such items of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter called the Central Excises Act), as are specified in column (2) of the Table hereto annexed, from so much of the auxiliary duty of excise leviable thereon under sub-clause (1) of clause 34 aforesaid, as is in excess of the duty specified In the corresponding entry in column (3) of the said Table.

THE TABLE

s.     Item No. in the  First  Schedule     Duty  as  percentage  of  duty  leviable  under  the  Central
No.    to the  Central  Excises  Act.        Excises  Act,  read  with  any notification  for  thcitime
                                             being  in  force  issued  under  the  said  Act  or  the  rule*
                                             made  thereunder.
 {{^{{FOOTNOTE (1)}}}} (2)                                                  (3)
 I.    ID                                    Fifty
 2.    41                                   Ten
 3-   411 (2)                               Ten
 4-    411 (4)                              Ten
 5-    14                                   Fifty   -
 6.    14C                                  Fifty
 7.    14D                                  Twenty
 8.   14DD                                  Twenty
 9.   14F                                    Fifty
1 0.   T 4H                                  Twenty
I I.  !5A                                    Forty
12.    16A                                   Twenty
1 3.   16B                                   T en
14.    17                                    Thirty  three  and  one  third
15-    18D                                   Fifty
16.    19                                    Thirty  three  and  one  third
1 7.   22A   (2)                             Fifty
18.    23                                    T en
19-    26                                    One  hundred
2 0.   26A                                   Seventy  five
2 1.   26B                                   Seventy  five
2 2.   27                                    Thirty  three  and  one  third
23-    28                                    Seventy

Provided that the duty calculated at the percentages specified in column (3) of the said Table shall not in any case exceed twenty per cent, of the value of such goods as determined in accordance with the provisions of section 4 of the- Central Excises Act.

[No. 61/75J¹

G.8.R. 113 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 tof the Central Excise Rules, 1944, read with sub-clause (5) of clause 34 of the .Finance Bill, 1975, which clause has, by virtue of the declaration made in the said BiU under the Provisional Collection of Taxes Act, 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. 60/75-Central Excises, dated the 1st March, 1975, the Central Government hereby exempts iron or steel products, falling under Item No. 28AA of the First Schedule to the Central Excites and Salt Act, 1944 (1 of 1944) (hereinafter called the Central Excises Act), and of the description specified in column (1) of the Table hereto annexed, from so much of the auxiliary duty of excise leviable thereon under sub-clause (1) of clause 34 aforesaid, as is in excess of the duty specified in the corresponding entry in column (2) of the said Table.

THE TABLE

Description

Duty as percentage of duty'leviable under the Central Excises Act read with any notification for the time being in force issued under the Bald Act of the rules made thereunder.

(I)'

( 2)

Iron or Bteel products—

(a) Skelp

Seventy

(b) All other iron or

steel products

One hundred

Provided thai; the duty on rails and sleeper bars used for railway track shall be seventy five per cent, of the 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 thereunder:

Provided further that the duty calculated at the percentages specified In column (2) of the aforesaid Table shall not in any case exceed twenty per cent, of the value of such goods as determined in accordance with the provisions of sectioh 4 of the Central Excises Act.

[No. 62/75]

G.8.R. 114(E),—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (6) of clause 34 of the Finance Bill, 1975, which clause has, by virtue of the declaration made In the said Bill under the Provisional Collection of Taxes Act, 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. 60/75-Central Excises, dated the, let March, 1975, the Central Government hereby exempts Synthetic Rubber of the description specified In column (1) of the Table hereto annexed and falling under Item No. 16AA of the First Schedule to the Central Excises and Salt Act, 1B44 (1 of 1944) (hereinafter called the Central Excises Act), from so much of the auxiliary duty of excise leviable thereon under sub-clause (1) of clause 34 aforesaid, as Is in excess of the duty specified in the corresponding entry in column (2) of the said Table.

THE TABLE

Description

Duty as percentage of the value of the poods determined in accordance with the provisions of section 4 of the Central Excises Act.

( 2) ( i)

Synthetic rubber including Butadiene Acrylonltrlle Rubber, Styrenere Butadiene Rubber and Butyl Rubber, Synthetic Rubber latex, including prcvulcanlsed Synthetic Rubber latex,—

(a) Styrene Butadiene Rubber,—

(i) S-1500 and S-1502 grade, (ii) S-1712 grade, (lii) S-195S grade, ; (iv) Other grade! -;

(b) All others.

5'5 6*25 20 Nil Nil [No. 63/76}

G.S.R. 115(E).—In' exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Holes, 1944, read with sub-clause (5) of clause 34 of the Finance Bill, 1975, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 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. 60/75-Central Excises, dated the 1st March, 1975, the Central Government hereby exempts unmanufactured tobacco falling under sub-items 1(5), 1(6) and 1(8), of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the auxiliary duty of excise leviable thereon under sub-clause (1) of clause 34 aforesaid.

[No. 64/75]"

G.S.R. 116(E).—In exercise of the powers conferred toy sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub^clause (5) of clause 34 of the Finance Bill, 1975, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 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. 60/75-Central Excises, dated the 1st March, 1975, the Central Government hereby exempts paper, all sorts, of the description specified in column (1) of the Table hereto annexed and falling under sub-item (3) of Item No. 17 of the First Schedule ito the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the auxiliary duty of excise leviable thereon under sub-clause (1) of clause 34 aforesaid, subject to the condi- tion specified in column (2) of the said Table.

THE TABLE

Description

Condition

( 2)

CO

Printing and writing paper (including all unblea- ched, badami, cream-laid and cream wove varie- ties thereof, but not including other coloured or tinted varieties), of a substance not exceeding sixty-five grammes per squre metre.

If such paper does not contain any rag in its substance in the form of pulp, and where it contains rag, it also contains in its subtancc not less than forty per cent, by weight of bagaBse, jute stalks or central straw in the form of pulp.

Explanation,—For the purposes of this notification—

(a) 'rag in its substance in the form of pulp¹ does not include pulp made out of soiled raga taken from worn and torn pieces of garments or from soiled, scraps of cloth (collected either from residential quarters or. from streets or from debris dumps) or from such worn and torn pieces of garments and soiled scrapa of cloth;

(b) addition of colour to improve the whiteness of the paper shall not be

considered as making the paper coloured or tinted:

[No. 65/75]

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-clause (5) of clause 34 of the Finance Bill, 1975, which clause has, by virtue of the declaration made in the said Bill under 'Lhe Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, and the notification of the Government of India Jn the Ministry of Finance (Department of Revenue and Insurance) No. 60/75-Central Excises, dated the 1st March, 1975, the Central Government hereby exempts cotton fabrics falling under sub-item 1(2) of Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the auxiliary duty of excise leviable thereon under sub-clauso (1) of clause 34 aforesaid.

[No. 66/75]

G.S.R. 118(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (5) of clause 34 of the Finance Bill, 1975, which clause has, by virtue of the declaration made In the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts excisable goods specified In the notification of the Government of India in the Ministry of Finance (De- partment of Revenue and Insurance) No. 60/75-Central Excises, dated the 1st March, 1975, and in, respect of which goods a notification under sub-rule (1) of rule f) of the aforesaid rules has been issued by the Central Government exempt- ing ithem 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 (herein- after 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. G7/75]

G.S.R. 119(E).—In exercise of the powers conferred by rules 12, 12A and 191A of the Central Excise Rules, 1944, read with clause 34 of the Finance Bill, 1975, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby directs that where uny goods have 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 SikMm, the Central Government, by a notification under the said rules 12 and 12A or the Central Board of Excise and Customs, by a declaration under the said rule 191A, as the case may be, has permitted the rebate of excise duty paid on such goods under the Central Excises and Salt Act, 1944 (1 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. 68/751

u.-. -vij; 1H~ UA* ilJtt Of INDIA H A I KAORbn>tARY 5O7

G.8.B, 120(E).—In exercise of the powers conferred by rule 191-B of the Central Excise Rules, 1944, read with clause 34 of the Finance Bill, 1975, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection at Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby directs that where any goods are liable to auxiliary duty of excise under the aforesaid clause and where the Central Government has, by a notification issued under the said rule 191 -B, permitted the manufacture of specified articles in bond 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, 69/75]

G.S.R, 121 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (5) of section 22 of the Finance Act, 1974 (20 of 1974), the Central Government hereby exempts all the goods mentioned in the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the auxiliary duty of excise leviable thereon under flub-sedtion (1) of section 22 of the Finance Act aforesaid, for the period commenc- ing on the 1st day of March, 1975 and ending with the 31st day of March, 1975.

[No. 70/75]

G.SJt. 122 (E).—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 (Departmet of Revenue) No. 197/62-Central Excises, dated the 17th November, 1962, namely:—

In the Table annexed to the said notification— (1) in column (2), against SI. No. 1,

(i) for the entry "Biris—in the manufacture of whdch any process has been conducted with the aid of machines operated with or without the aid of power", the entry "Biris, Snuff and Chewing Tobacco" shall be substituted;

(ii) for the entry "Wireless Receiving Sets, all sorts, including Transistor sets and Radiograms with or without loudspeaker", the entry "Wire- less receiving sets, all sorts, Including any combination of two or more of the following, namely, Broadcast Television Receiver sets. Radios (including Transistor sets), Gramophones (including Record Slayers!, Record Playing Decks and Record Changing Decks) and Tape Recorders (Including Cassette Recorders Tape Decks), in each case whether with or without loudsp-eaker," shall be substituted;

(iii) for the entry "Wool tops", >the entry "Wool tops, that is to say, tops containing more than fifty per cent., by weight, of wool calculated on the total fibre content." shall be substituted;

(iv) for the entry "Rayon and Synthetic Fibres and Yarn", the entry "Rayon and Synthetic Fibres and Yarn, Including Textured Yarn" shall be substituted.

(2) The following entry shall be added at the end, namely.—

"Graphite electrodes and anodes, all sorts; All other goods not elsowhere specified, falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944."

[No. 71/75] P. N. MALHOTRA, Under Secy.

(i) "Biris—in the manufacture of which any process has been conducted with the aid of machines operate with or without the aid of power",

"Biris, Snuff an Chewing Tobacco" j^ apron |

(ii) "Wireless Receiving Sets, all sorts, including Transister sets and Radio- grams with or without loudspeaker" ^ f™

"Wireless receiving sets, all sorts, including any combination of two or more of the following namely, Broadcast Television Receiver Sets, Radios (Including Transister sets), Gramophones (including Record Players, Record Playing Decks and Record Changing Decks) and Tape Recorders (Including Cassette Recorders and Tape Decks), in each case whether with or without loudspeaker."^^ grjmn¹ |

(ill) "Wool tops", % f^r

"Wool tops, that is to say, tops containing more than fifty per cent., by- weight, of wool calculated on the tofal fibre content." j^ 3TPTTT;

(iv) "Rayon and Synthetic Fibres and Yarn", ^ f^m

"Rayon and Synthetic Fibres and Yarn, including Textured yarn" jg^ 3^*17 "

( 2) ?RT % rHHpqfad Jffafe ^\ft ^nrnft, Wtft$ :—

"Graphite electrodes and anodes, all sorts; All other goods not elsewhere specified, falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944."

G.S.R. 123(E).—In pursuance of rule 96W of the Central Excise Rules, 1944, the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance, Department of Revenue and Insurance, speci- fied dn column (2) of the Table hereto annexed shall be further amended, in tn" manner specified in the corresponding entry In column (3) of the said Table.

THE TABLE

Amendment

Notification No. and

s.

date

No.

(3)

( 2)

1. 48/69-Ccntral Excises,

dated the 1st March,

In the Table annexed to the said notification, for the entries in column (3), against SI. Nos. iA. and 2., the entries "40- 00'* and "27'00" shall, respectively be substituted.

1969.

62/72-Central Excises, In the Table annexed to the said notification, for the entries in column (3), against S. Nos. iA. and 2.,, the entries "40*00" and "27¹00" shall respectively, be substituted.

dated the 17th March, 1972.

[No. 72/75]

CUSTOMS

New Delhi, the 1st March 1975

G.S.R. 124(E).—In exercise of the powers conferred by Bub-section (1) of section 25 of the Customs Act, 1962: (B2 of 1962), read with sub-clause (4) of clause 31 of the Finance Bill, 1975, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of Law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table below, being goods mentioned in the Firat Schedule to the Indian Tariff Act, 1934 (32 of 1934), from so much of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 31 of the said Finance Bill as is in excess of 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 respect of the goods referred to in this notification.

THE TABLE

Rate of auxiliary duty of customs SI. Description of goods No.

(3)

Ci) W

i.

Fifteen 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 Schedule, read with any relevant notification of the Go- vernment of India for the time being in force, is 6o per cert, 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 th e 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 Go- vernment of India for the time being in force, is less than 6o 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 Government of India for the time being in force, is—

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

(3)

(I)

(*J

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

Rs. 9-<;o per metric tonne.

Crude petroleum falling under Item No. 27(10)

4-

of the said First Schedule.

Explanation. —For the purposes of S. 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 r e l e ^ nt notification of the Government of India", in relation to any article liable to two or more different rates of duty, means that rate 01 duty which ia the highest of those rates.

[No. 5/F. No. Bud(Cus)/75]

G.S.R.I25^E).—In exercise of the powers conferred by sub-section (i) of section 25 of the Cus- toms Act3 1963 (52 of 1962), read with, sub-clause (4) of clause 31 of the Finance Bill, 1975 which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931)5 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.io, 10(1), 10(2), 15(3), 15(9)= 25(i)> 25(2), 27(4)(a), 27(5Ya), 27(6), 27(7X0), 27(8), 44(5), 44(6), 45(1), 46(3), 47(8), 5o(3)' 62, 72, 72A(i), 72A(ii), 72(1), 72(2)., 72(3), 72(8), 72(9), 72(13). 72(i4)(0W, 72(l4)(a)(Ii), 72(i4)(a)(iii)3 7*(i4)(b), 72(*5), 72(16), 72(17), 72(18), 72(19), 72(20), 72/21), 72(22), ifzhl), 72(24), 72(25), 72(34), 72(39), 7?(4o)(a), 72(4o)(b), 75(i8)(a), 75(i8)(bX>), 86(2), £6(3) and 86(4) of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), from the payment oi'the auxiliary duty of customs leviable there on under sub-clause (1) of clause 31 of the said Finance Bill.

|No. 6/F. No. Bud (Cus)/75]

flfic. 8(1)] x. Ji uAi—ill , w i. uiA ti/i.1 A U. A,i. A. ...

,3 ±>

G.S.R. 126(E).—In exercise of the powers conferred by subsection (1) of section 25 of the Customs Act, (52 of 1962), read with sub-clause (4) of clause 31 of the Finance Bill, 1975, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act. 1931 (18 of 1931), 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 31 Of the said Finance Bill.

THE SCHEDULE

1. No. 31-Customs, dated the 2nd April, 1949. 2. No. 2-Customs, dated the 10th January, 1953. 3. No. 12-Customs, dated the 25th February, 1953. 4. No. 43-Customs, dated the 6th June, 1953. 5. No. 75-Customs, dated the 31st July, 1954. 6. No. 136-Customs, dated the 30th November, 1956. 7. No. 117-Custom3, dated the 1st December, 1956. 8. No. 3-Customs, dated the 8th January, 1967. 9. No. 113-Customs, dated the 16th May, 1957.

10. No. 220-Customs, dated the 12th October, 1957. 11. No. 65-Customs, dated the 22nd February, 1958. 12. No. 66-Customs, dated the 22nd February, 1958. 13. No. 67-Customs, dated the 22nd February, 1958. 14. No. 106-Customs, dated the 29th March, 1958. 15. No. 145-Customs, dated the 10th May, 1958. 16. No. 148-Customs, dated the 10th May, 1958. 17. No. 151-Cus.toms, dated the 10th May, 1958. 18. No. 259-Customs, dated the 11th October, 1958. 19. No. 260-Customs, dated the 11th October, 1958. 20. No. 261-Customs, dated the 11th October. 1958. 21. No. 262-Customs, dated the 11th October, 1958. 22. No. 269-Customs, dated the 25th October, 1958. 23. No. 271-Customs, dated the 25th October, 1958. 24. No. 273-Customs, dated the 25th October, 1958. 25. No. 276-Customs, dated the 25th October, 1958. 26. No. 278-Customa, dated the 25th October, 1958.

27. No. 84-Customs, dated the 13th August, I960.

28. No. 98-Customs, dated the 1st September, 1961. 29. No. 117-Customs, dated the 13th October, 1961. 30. No 132^Customs, dated the 9th December, 1961. 31. No. 26-Customs, dated the 19th February, 1962. 32. No. 46-Customs. dated the 21st April, 1962. 33. No. 116-Customs, dated the 1st September, 1962.

^,!4

l- - I JA , ^ 1 1^ L L^JJlA . L 1 K A (. XJIJNAIV L L A R T J I—

34. No. 136-Customs, dated the 29th September, 1962. 35. No. 168-Customs, dated the 8th November, 1962. 36. No. 169-Customs, dated the 8th November, 1962. 37. No. 170-Customs, dated the Bth November, 1962.

38. No. 43-Customs, dated the 1st February, 1963.

39. No. 92-Customs, dated the 9th March, 1963. 40. No. 93-Customs, dated the 27th April, 1963, 41. No. 168-Customs, dated the 22nd June, 1963. 42. No. 180-Customs, dated the 20th July, 1963. 43. No. 210-Customs, dated the 7th September, 1963.

44. No. 10-Customs, dated the 16th January, 1965.

45. No. 163-Customs, dated the 16th October, 1965.

46. No. 67-Customs dated the 13th April, 1966. 47. No. 93-Customs, dated the 4th June, 1996. 48. No. 135-Customs, dated the 20th June, 1966. 49. No. 174-Customs, dated the 24th September, 1966.

50. No. 181-Customs, dated the 1st October, 1966. 51. No. 23-Customs, dated the 1st April, 1967. 52. No. 85-Customs, dated the 5th August, 1967. 53. No. 101-Customs, dated the 21st October, 1967. 54. No. 51-Customs, dated the 26th March, 1968 55. No. 154-Customs, dated the 9th November, 1968.

56. No. 31-Customs, dated the 8th February, 1969. 57. No. 84-Customs, dated the 2dth February, 1069.

58. No. 38-Cus,toms, dated the 12th April, 1969. 59. No. 98-Customs, dated the 21st June, 1969. 60. No. 107-Customs, dated the 19th July, 1969. 61. No. 109-Customs, dated the 26th July, 1969. 62. No. 10-Customs, dated the 7th March, 1970. 63. No. 48-Customs, dated the 16th May, 1970. 64. No. 71-Customs, dated the 1st August, 1970. 65. No. 80-Customs, dated the 29th August, 1970. 66. No. 103-Customs, dated the 5th December. 1970 67. No. 6-Customs, dated the 1st January, 1971. 68. No, 32-Customs, dated the 31st March, 1971.

69. No. 36-Customs, dated the 1st May, 1971. 70. No. 39-Customs, dated the 22nd May, 1971. 71. No. 40-Customs. dated the 22nd May, 1971. 72. No. 62-Customs, dated the 22nd June, 1971. 73. No. 66-Customs, dated the 31st July, 1971. 74. No. 72-Customs, dated the 16th August, 1971. 75. No .84-Customs, dated the 11th September, 1971. 76. No. 89-Customs, dated the 30th October, 1971. 77. No. 9-Customs, dated the 8th January, 1972. 78. No. 10-Customs, dated the 8th January, 1972. 79. No. 37-Customs, dated the 18th March, 1972.

•80. No. 52-Customs, dated the 6th April, 1972.

81. No. 57-Customs, dated the 15th April, 1972. 82. No. 64-Customs, dated the 13th May, 1972. -83. No. 79-Customs, dated the 10th June, 1972. ;S4, No. 81-Cuatoms, dated the 10th June, 1972.

85. No. 86-Customs, dated the 24th June, 1972.

86. No 97-.CustomB, dated the 19th August, 1972. 87. No. 102-Customs, dated the 19th August, 1972. 88. No. 110-Cuatoms, dated the 23rd September, 1972. 89. No. 127-Customs, dated the 28th November, 1972. 90. No. 11-Customs, dated the 3rd February, 1973. 91. No. Ill-Customs, dated the 30th July, 1973. 92. No. 139-Customs, dated the 8th December, 1973. 93. No. 6-Customs, dated the 2nd February, 1974. 94. No. 46-Customs, dated the 25th May, 1974. 95. No. 80-Cu9toms, dated the 28th October, 1974. 96. No, 82-Customs, dated the 30th October, 1974. 97. No, 90-Customs, dated the 5th December, 1974. 98. No. 1-Customs, dated the 24th January, 1975.

[No. 7/F. No, Bud(Cu3)/75]

G.SJt. 127(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-clause (4) of clause 31 of the Finance Bill, 1975 which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), 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 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 th" auxiliary duty of customs leviable on such goods under sub-clause (1) of clause 81 of the said Finance Bill.

THE SCHEDULE

1. No. 197-Customs, dated the 31st August, 1957. 2. No. 308-Customs, 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 10th May, 1958. 6. No. 82-Customs, dated the 6th August, 1960. 7. No. 89-Customs, dated the 20th August, I960. 8. No. 6-Customs, dated the 1st February, 1964. 9. No. 9-Customs, dated the 8th February, 1964.

10. No. 67-Customs, dated the 1st April, 1964. 11. No. 71-Customs, dated the 28th April, 1964. 12. No. 80-Customs, dated the 13th May, 1964. 13. No. 13-Cuatoms, dated the 8th January, 1966.

14. No. 10-Customs, dated the 11th February, 1967. 15. No. 46-Customs, dated the 3rd May, 1967. 16. No. 80-Customs, dated the 21st May, 1968. 17. No. 54-Customs, dated the 19th February, ]PG9. 18. No. 65-Customs, duted the 26th February, 1969. 19. No. 46-Customs, dated the 29th May, 1971. 20. No, 4S-Customs, dated the 29th May, 1971, 21. No. 17-Customs, dated the 17th February, 1973. 22. No. 107-Cuatoms, dated the 24th July, 1973. 23. No. 113-Customs, dated the 11th August, 1973,

[No. 8/F. No. Bud(Cus)/75]

G.8.R. 128(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-clause (4) of clause 31 of the Finance Bill, 1975 which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary 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 31 of the s,aid Finance Bill, subject to the following conditions, namely:—

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

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

(ill) that the weight of cashew kernels exported is not less than 25 por 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 onlv from imported raw cashewnuta, 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-

fa) 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 Collector of Customs may allow;

/bi to produce the cashew kernels before the Collector of Customs prior to re-export; and

(c) to pay the auxiliary duty of customs, if the re-export does not take place within the period specified iri condition (ii).

[No. 9/F. No. Bud(Cua)/75]

G.S.B. 129(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-clause (4) of clause 31 of the Finance Bill, 1975 which clause has, by virtue of the declaration made tin the said Bill under the Provisional Collection of Taxes Act, 1931 (16 ui 1931), 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 partially or wholly 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 so much of the auxiliary duty of customs leviable thereon, under gub-clause (1) of clause 31 of the said Finance Bill, as is in excess of five per cent of the value as deter- mined in accordance with the provisions of section 14 of the first mentioned Act.

THE SCHEDULE

1. No. 177-Customs, dated the 13th July, 1963. 2. No. 60-Customs, dated the 13th April, 1968. 3. No. 66-Customs, dated the 18th May, 1868. 4. No. 65-Customs, dated the Hth July, 1970. 5. No. 121*Customs, dated the 28th October, 1972. 6. No. 47-Customs, dated the 31st March, 1973. 7. No. 115-Customs, dated the 11th August, 1973.

[No. 10/F. No. Bud(Cus)/75]

G.S.R. 139(E),—In exercise of the powers conferred by sub-section (\) ol section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 31 of the Finance Bill, 1975. which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (IS of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts exposed cinematograph films, falling under Item No. 29(1) of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), when imported into India, from so much of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 31 of the said Finance Bill as is in excess of five per cent of the value of the exposed cinematograph films, calcu- lated at the rate of Rs. 1.94 per linear metre.

LNo. 11/F. No. Bud(Cua)/75]

G.S.R. 131 (E),—In exercise ol the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clnuse (4) of clause 31 of the Finance Bill, 1975 which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection'of Taxes Act, 1931 (16 of 1931), the force of lau, the Central Government, being satisfied that it is neces- sary in the public interest so to do, hereby exempts colur jumbo films', when imported into India for processing into colour cine films, from so much of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 31 of the said Finance Bill, as, is in excess of 15 per cent of the value as determined in accordance with the provisions of section 14 of the first mentioned Act:

Provided that the importer by the execution of a bond in such form and in such sum as may be prescribed by the Assistant Collector of Customs, bindy him- self to pay on demand, in respecfl of such quantity of colour jumbo films as is not proved to the satisfaction of the Assistant Collector of Customs to have been used for the aforesaid purpose, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained herein and that already paid at the time of importation.

[No. 12/F. No. Bud(Cus)/75J

G.S.R. 132 (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-section (4) of section 19 of the Finance Act, 1974 (20 of 1974), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods specified in the First Schedule to the Indian Tariff Act. 1934 (32 of 1934), from the auxiliary duty of customs leviable thereon under sub-section (1) of section XB of the second mentioned Act,

[No. 13/F. No. Bud(Cus)/75]

G.S.R. 133 (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-section (4) of section 19 of the Finance Act, 1974 (20 of-IS^), 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. 37-Cuatoms, dated the 11th May, 1974. 2. No. 38-Customs, dated the 11th May, 1974. 3. No. 39-Customs, dated the 11th May, 1974. 4. No. 40-eustoma, dated the 11th May, 1974. 5. No. 41-Customs, dated the 11th May, 1974. 6. No. 42-Customs, dated the 11th May, 1974. 7. No. 43-Customs, dated the 11th May, 1974. 8. No. 89-Customs, dated the 4th December, 1974.

[No. 14/F. No. Bud(Cus)/75]

G.S.R. 134(E).—In exercise of the powers conferred by sub-section (1) of section. 25 of the Customs Act, 1962 (52 of 1962), and, in supersession of the noti- fication of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 44-Customs, dated the 11th May, 1974, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified In column (3) of the Table hereto annexed and falling under such items of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), as are specified in column (2) of the s aid Table, from so much of the additional duty which is leviable thereon under section 2A of the Indian Tariff Act 1934 (32 of 1934), when imported into India as Is equal to the auxiliary duty of excise leviable on such goods under sub-clause (1) of clause 34 of the Finance Bill, 1975, which clause has, by virtue of the declaration made In the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law.

THE TABLE

Description

SI. Item No. of the First Schedule to the No. Central Excises and'Salt Act, 1944.

(3)

(1)

(a)

1.                              I5A                   Artificial  or  synthetic  resins  and  plastic
                                                         materials,  and  articles  thereof.
2.   26                                               Steel  Ingots  including  steel  melting  scrap.
3-  26AA                                               Iron  or  steel  products.
4-  27                                                Aluminium.
5-  28                                                Tinplate  and  tinned  sheets  including  tin
                                                         taggers,  and cuttings  of such  plates,  sheets
                                                         or  taggers.

[No. 15/F. No. Bud(Cus)/75]

G.S.R. 135(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the noti- fication of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 64-Customs, dated the 1st August, 1974, the Central Government, being satisfied that it is necessary in the public interest so to do hereby exempts goods specified in column (1) of the Table hereto annexed and falling under Item No. 26A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the additional duty which is leviable thereon under section 2A oJ" the Indian Tariff Act, 1934 (32 of 1934), when imported into India, as is in excess of the rate specified against the corresponding entry in column (2) of the said Table.

THB TABLE

Description of goods

Rate of duty

(T)

( 2)

opper and copper alloys containing nol less than

fifty per cent by weight of copper;

(a) in any crude form including ingots, bars., Rs. scco-co per meiric Coiirc.

blocks, slabs, billets, shorts and pellets ; (b) wire, bars, wire rods and castings, not other- Rs. 5000-00 per metric tonne.

wise specified;

Rs. 55000-00 per metric tonne.

(c) manufactures, the following, namely, plates, sheets circles, strips and foils in any form or tize;

20 per cent, ad valorem;

(d) pipes and tubes . . . ..

[No. 16/F. No, Bud(Cus)/75]

G.&R. 18ft(EI).—In exercise of the powers conferred fay sub-eection (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is neceasarv in the public interest so to do, hereby exempts the goods falling under Items Nos. 67 and 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), when imported into India, from the whole of the additional duty leviable thereon under section 2A of the Indian Tariff Act, 1934 (32 of 1934).

[No. 17/F. No. Eud(Cus)/751

LAJJA RAM, Under Secy.

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