The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 140] NEW DELHI, SATURDAY, MAY 31, I975/JYAISTHA 10, 1897
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 3lxt May 1975
G.S.R. 311(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 cellulose tri-acetate, falling under Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) when intended for use in the manufacture of cine-films, X-ray films or photographic films, from the whole of the duty of excise leviable thereon :
Provided that—
(i) it is proved to the satisfaction of the Assistant Collector of Central Excise that such cellulose tri-acetate is so used; and
(ii) where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
I2l6 THE GAZETTE OF INDIA EXTRAORDINARY LPART II—SECX?(J)]