REGISTERED No.D(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 252] NEW DELHI, MONDAY, SEPTEMBER 8, 1975/BHADRA 17, 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 8th September, 1975
G.S.R. 487 (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. 46/75-Central Excises, dated the 1st March, 1975, the Central Government hereby exempts electric wires and cables of the description specified in column (3) of the Table hereto annexed and tailing under the sub-items of Item No. 33B of the First Schedule to the Central Excises and Salt Act, 1944 (i 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 is in excess of the duty specified in the corres- ponding entries in column (4) of the said Table.
(1969)
IQ7O THE GAZETTE OETNDIA EXTRAORDINARY [PART I I-THB TABLE
Description
Duty Sub- Itw"
SI. No.
i 2
3
4
r.
Winding wires made of copper or aluminium
10 per cent.
0)'
ad valorem
Telecommunication wires and cables used as—
5 per cent 2. CD
ad valorem
(a) overhead or underground telecom nunication wires
and cables i
(b) overground (laid on the ground) telecommunication wires and cables, excluding internal housing cables ancillary for telecommunication purposes, supplied on specific demand for telecommunication purposes.
(i)
33-
14 • 5 per cent ad valorem All electric wires and cables3 excluding those specified against S.Nos, i and 2 of this Table, manufactured by an industrial unit in rcBpect of which an officer not below the rank of Assiatant Collector of Central Excise is satisfied that the capital investment on plant and machinery only, installed therein as on the date or dates of the initial installation of the plant and machinery, is not more than rupees ten lakhs.
4- (i)
9 per cent ad valorem Winding wires made of aluminium manufactured by an industrial unit in respect of which an officer not below the rank of Assistant Collector of Central Excise is satisfied th&t the capital investment on plant and machinery only, installed therein as on the date or dates of" the initial in- stallation of the plant and machinery, is not more than rupees ten lakhs.
(il)
5
4 par Csnt ad valorem All electric wires and cables manufactured by an industrial unit in respect of which an officer not below the rank of Assistant Collector of Central Excise is satisfied that the capital Investment on plant/ and machinery (Wily, in- stalled therein as on the date or date" of the initial installa- tion of the plant and machinery is not more than rupees tea lakhs, but excluding —
(i) un-insulated copper wires (whether single or stranded
or bunched), and
(ii) winding wires mftde of copper.
All other electric wires and cablot>.
6 . (ii)
5 per cen t ad valorem
2. Where the capital investment on plant and machinery only, installed in an industrial unit referred to in column (3) of the Table annexed to the preceding paragraph against the corresponding entry in serial No. 3, 4 or 5 of the said Table as on the date or dates of the initial installation of the plant and machinery,—
(i) is less than rupees ten lakhs, exemption shall be allowed under this notification till such period the original value as on the date or dates of the initial installation of the plant and machinery plus capital investment, if any, made on plant and machinery subsequent to the date or dates of the initial installation do not exceed rupees ten lakhs;
(ii) is ten lakhs* no exemption shall be allowed under this notification if any capital investment made on plant and machinery subsequent to the date or dates of the initial Installation has the effect of increasing the value of the Capital Investnwnt thereof in ffltctss of rupees ten lakhs in terms of original valuation.
[No. 199/75]
R, K. CHAKRABAHTI, Under Secy.
Sfec 3(i)] THE GAZETTE 0J\ 1NPJA EXTRAORDINARY 107! 1972 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 3(i)2