REGISTERED No. D-(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Subsection (i)
PUBLISHED BY AUTHORITY
No. 145] NEW DELHI, TUESDAY, JUNE 3,1975/JYAISTHA 13,1897
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 4rd June 1975
G.S.R. 317(E).—In exercise oil the powers conferred by sub-rule (1) of rule it 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. 162/67-Central Excises, dated the 21st July, 1967. the Central Government hereby exempts matches specified in column (2) of the Table below falling under Item No. 38 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and cleared by any manufacturer for home consumption, from so much of the duty of excise leviable thereon as is in excess of the rate specified in the corresponding entry in column (3) of the said Table:
TABLE
Category
Description of matches
Rate
(Rs. per gross of 50 matches
each)
( 2)
CD
(3)
T
4.60
2.
Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. Matches, in or in relation to the manufacture of which no pro- cess is ordinarily carried on with the aid of power.
4.30
(1225)
1226 THE GAZETTE Ol' INDIA EXTRAORDINARY Ufoitr U--Provided that—
(i) in the case of matches referred to in category 2 and cleared for home consumption (luring a financial year by a manufacturer from a factory which is. recommended by the Khadi and Village Industries Commission ioi exemption under this notification as a bona fide cottage unil, or which is a member of a co-operative society, including a marketing or service industrial co operative society, registered under any law relating to co operative societies lor the time being in force, the amount of exemption shall be increased by 95 palse per gross of boxes oi fid matches each,
(a) if the manufacturer makes a declaration under this proviso that the total clearance oi matches from such factor/ during the financial year is not estimated to exceed 75 million matches,
(b) if the production In a calendar month from such factory does not
exceed 10 million matches, and
(c) where the clearance of matches from such factory in the financial year exceeds 75 million matches, but does not exceed 100 million matches, the duty on such excess clearance shall be required to be paid at the rate ol Rs. 4.30 per gross oi' 50 matches each and if the clearance, by or on behalf of such manufacturer, exceeds 100 millions matches during the linancial year, the duty shall be required to be paid at the rate oi Rs. 4.30 per gross of 50 matches each on the entire quantity cleared during the financial year.
Explanatum.—Durmg the period commencing on the 1st April, 1975 and ending with the 31st December, 1975, the provisions of this clause shall be applicable to matches reierred to in category (2) and cleared for home consumption during the said period by or on behalf of a manufacturer from one or more factories.-, other than Ihose specified in this clause, subiect to the modifications that—
(a) references to li million matches and 100 million matches shall be construed as reference.-, to 50 million matches and 75 million matches, respectively, and
(b) the manufacturer makes .< declaration that he shall not use labels., which are approved hy the Collector of Central Excise under sub- rule (3) of rule 71 of the Central Excise Rules, 1944, for any other manufacturer and m the event oi1 the said declaration being found not to be correct, Ihe manufacturer shall be required to pay duty at the rate of Rs. 4.;K) per #ross of boxes of 50 matches each on the entire quantity cleared during the s,aid period;
(n) in the case of matches packed in boxes in which both the outer shall as well as (he inner slide are made of card board, the amount of exemption shall be increased, or lurther increased, as the case may be, by thirty paise per gross of boxes and in the case of matches packed m boxes in which the inner slide alone is made of card hoard, the amount of exemption shall be increased, or further increased, as the catf* msv bf. by twelve paise per gross of boxes;
(rii; in the case ol mutches referred to in category 2, the rate of exemption shall be increased or further increased, as the case may be, by 50 palse per gross of boxes, if bamboo is used for the splints or for both splints and veneors;
(iv) the rate of duty applicable to matches referred to in category 2, the splints of which are made of bamboo and which are packed in boxes of 40s shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50s, and If such packinR in boxes of 50s is not done, it shall be four-fifths of the notlonallv determined rate for matches packed in boxes of 50s.
Explanation. -For the purposes of this notification—
(i) no process other than the mechanical process employed for dipping of splints in the composition for match heads or for fllUng of boxes with matches, or both, shall be deemed to be a process ordinarily carried on with the aid of power;
S*C.x3(i)] THE GAZETTE OF INDIA EXTRAOBDINAEY U27(11J the clearances of matches during the period from 1st April, 1975 to 30th June, 1975, shall also be taken into accoun.1 for the determination of the ceiling limits of clearances—
(a) during the financial year l()75-7" for purposes, of clause (I), [except sub-clauio (h) thereof], and
(b) during the period ending with the 31st December. 1975 for the punjose of Explanation to clause (i),
dii) the units recommended bv the Khadi and Village Industries Commission ior exemption under notification No. 162/67-Central Excises, dated the 21st July, 1967, as a bona fide cottage unit shall be deemed to bo so recommended for the purposes of clause (1).
2. This notification shall take effect on and from the 1st day of July, 1976.
[No. 184/75]
N. RAJA, Under Secy.
1228 THE GAZETTE OF INDIA EXTRAORDINARY [PA"T fc- SEC. 3 ( I )| THE GAZETTE OF INDIA EXTRAORDINARY j22) 1230 THE GAZETTE OF INDIA EXTRAORDINARY [PART n—SEC- 3(i)]