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REGISTERED No.. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (1)

PUBLISHED BY AUTHORITY

No. 29] NEW DELHI, FRIDAY, JANUARY 23, 1976/MAGHA 3, 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 Banking)

NOTIFICATIONS

CENTRAL EXCISES

New Delhi, the 23rd January 1976

G.S.R. 35(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 tnakes the following rules further to amend the Central Excise Rules, 1944, namely:—

1. These rules may be called the Central Excise (Fourth Amendment) Rules, 1976.

2. In the Central Excise Rules, 1944 (hereinafter referred to as the said rules), after Chapter VII-A, the following Chapter shall be inserted, namely:—

"CHAPTER VII-B

Proceedure for payment of duty on excisable goods in certain cases.

173R. Definitions.—In this Chapter, unless the context otherwise requires,—

(a) 'annual value' in relation to the exercisable goods manufactured by the assessee, means the annual value thereof determined in the manner provided for in sub-rule (3) of rule 173RA;

(b) 'application' means an application made under sub-rule (2) of rule 173RA;

( 1 0 5)

(c) 'assessee' means the manufacturer referred to In sub-rule (1) of rule

173RA;

(d) 'average annual quantity or value', in relation to the excisable goods

removed by the asaessee, meana—

(1) in a case where the manufacturer thereof had licence for manu- facture of such goods during a period of thirty-nix months or more immediately preceding the month in which he makea the application, twelve ttmea the average quantity or value of such gooda removed by him per month on payment of duty in— (i) the thirty-six months ending on the last day of the month im- mediately preceding the month in which The makes the appli- cation; or

(ii) the twelve months ending on the last day of the month Imme- diately preceding the month in which he makes the application;

whichever is more;

(2) in' a case where the manufacturer thereof had licence for manu- facture of such goods during a period of more than twelve months but less than thirty-six months immediately preceding the month in which he makes the application, twelve times the average quantity or value of such goods removed by him per month on payment of duty in;—

(i) all the months ending on the last day of the month immediately preceding the month in which he makes the application; or

(11) the twelve months ending on the last day of the month Imme- diately preceding the month in which he makes the application;

whichever is more;

(3) in a case where the manufacturer thereof had licence for manu- facture of such goods during the period of twelve months Im- mediately preceding the. month in which he makes the appli- cation the quantity or value of such goods removed by him on payment of duty in the said period of twelve months;

(4) in a case where the manufacturer thereof had licence for manu- facture of such goods during a period of less than twelve months immediately preceding the month in which he makes the appli- cation, the quantity or value of such goods removed by him on payment of duty In-—

(i) all such months; and (ii) in the remaining months In which he paid, under sub-rule (2) of rule 173RA, the duty in accordance with the provisions of Chapter V;

(5) in a case where the manufacturer thereof applies for a licence for the first time on or after the 1st January, 1976 for the manufac- ture of such goods, the quantity or value of such goods removed bt him on payment of duty in the period of twelve months dur- W which he ^ id under sub-rule (2) of rule 173RA, the duty in accordance with the provisions of Chapter V.

Explanation I . - T he average annual quantity or value, In relation to the excisable goods removed by the assessee, shall include—

(a) in a case where such poods are exempt from the whole of the duty leviabip ihtreon on the basis of the quantity thereof removed in a inancial year, 'he quantity of such goods so exempted as were removed in the period relevant for the determination of the average annual quantitv; and

(b) in a ense where such poods are exempt from the whole of the duty ( leviable thereon on the basi, of the value thereof removed n a nnanrial year, the value of such goods so exempted as were removed, in the neriod relevant for the determination of the average annual value. but shall not include the quantity or value of the excisable goods removed for export under claim for rebate of duty.

Explanation II.—The average annual quantity or value, in relation to the excisable goods removed by the assessee, shall be computed—

(i) where a manufacturer manufactures excisable goods falling unden different Items, on the basis of the quantity Or value of the excis- able goods falling under each such Item;

(ii) where a manufacturer manufactures excisable goods falling under different sub-items of an Item, on the basis of the aggregate quan- tity or value of the excisable goods falling under each such sub- item;

(iii) where a manufacturer applies for a licence for the first time on or after the 1st January, 1976 and such goods are manufactured by him or on his behalf in more than one factory, on the basis of the value of such Roods removed from all such factories.

(e) 'duty liability¹ means the amount of duty payable under sub-rule (3) of rule 173RB by the assessee on the excisable goods manu- factured by him every month of the three year block period;

(f) 'excisable goods' means the excisable goods specified under sub-

rule (1) of rule 173RA;

(g) 'Item' means an Item of the First Schedule to the Act; (h) 'provisions of Chapter V mean^ the provisions of that Chapter ex- cluding the provisions contained in sections C-l, E-III, E-V, E-VI, E-VII, E-VIII and E-IX thereof;

(1) 'three year bloc period* means a period of thirty-six months com- mencing on the first day of March , 1976 of March , 1979 and so on;

(j) 'value', in relation to the excisable goods removed by the assessee, means the value referred to in section 4 of the Act and includes the tariff value fixed or altered under section 3 of the Act;

(k) words and expressions used in this Chapter and not denned in this Chapter but defined in Chapter I shall have the meanings respec- tively assigned to them in Chapter I.

173RA. Manufacturer who may apply for discharge of duty liability in the manner provided for in this Chapter:

<1). If the Central Government is satisfied that it is necessary or expedient In the public interest so to do, it may. by notification in the Official Gazette, direct that the duty leviable on such class of excisable goods as may be specified therein shall be paid, by the manufacturer thereof in accordance with the provisions of this Chapter.

(2) The assessee may— (a) in a case where ho already holds licence to manufacture the excis- able goods on the 1st January, 1976 at least one month before the commencement of the three year bloc period or within suclh shorter period as the proper officer may allow; and

(b) in any other case, on the date on which he applies for licence to manufacture such boods, make an application in the proper form, in quadruplicate, to the proper officer for grant of permission for payment of the duty levi- able on such goods in the manner provided for in rule 173RD* if the annual value determined under sub-rule (3) of such goods manufac- tured or likely to be manufactured by him, as the case may be, does not exceed five lakhs of rupees:

provided that in the case of a manufacturer referred to in clause (d) or In clause (e) of sub-rule (3) (hereinafter in this Chapter referred to as the 'new assessee') the duty on the excisable goods manufactured by him during the period referred to in sub-clause (ii) of clause (d) of sub-rule (3), or as the caso may be. in clause (el of that jub-rule, shall be paid, notwithstanding anything contained in this Chapter or in Chapter VTIA, in accordance with the orovisions of Chapter V and the permission under rule 173RD shall not be granted if the annual value of such goods manufactured bv him during the whole of the period referred to in clause (d) or clause (e), as the case may *e exceeds five lakhs of rupees,

(3) The annual value referred to In sub-rule (2) shall—

(a) in a case where the manufacturer had licence for the manufacture- of t he excisable floods during the period of thirty-six months or more immediately preceding the month in which he makes the application, be tweJve times the monthly average value of such goods manufactured by him in—

(i) the thirty-six mwnths ending on the last day of the month imme- diately preceding the month in which he makes the application; or

(il) the twelve months ending on the last day of the month immedia- tely preceding the month in which he makes the application;

whichever is more:

Provided that in respect of the first three year bloc period the annual value of such goods shall be determined on the basis of twelve times the value of such goods manufactured bv him per month in the period of thirty-six months or in less number of months ending on the 30th September, 1975 during which he had such licence or aa the case may be in the twelve months ending on the 30th September, 1975;

(b) in a case where the manufacturer had a licence for the manufacture of such goods during the period of more than twelve months but less than thirty-six months immediately preceding the month in which he makes the application, bo twelve times the monthly ave- rage value of such goods manufactured by him in—•

(i) all the months ending on the last day ol the month immediately preceding the month in which he makes the application; or

(ii) the twelve months ending on the last day of the month imme- diately preceding the month in which he makes the application;

whichever is more:

Provided that in respect of the first three year bloc period, the annual value of such goods, where the manufacturer had such licence for a period of not less than fifteen months ending on the 31st December, 1975, be determined on the basis of twelve times the monthly average value of such goods manufactured by him in all the nronths ending dn the 30th September 1975 during which he had the licence or, as the case may be, in the twelve rnontha ending on the 30th September, 1975.

(c) in a case whev? the manufacturer had licence for the manufacture of such poods during a period of twelve months immediately preced- ing the month in which he makes the application, be the value of such goods manufactured bv him in the said period of twelve months;

(d) in a case where the manufacturer had licence for the manufacture- of such goods during a period of less than twelve months imme- diately preceding the month in which he makes the application, be the value of such goods—

(I) manufactured bv him, in all such months: and

(li) likely to be manufactured by him in the remaining months,

so. howeer that the aggregate of the months refererd to in clauas* (i) and in clause (ii) is twelve months;

(e) in a case where the manufacturer applies for licence for the first time on or after the 1st January, 1976 fnr the manufacture of such goods, be the value of such goods likely to be manufactured by him in the twelve months following the month in which he makes the application.

Explanation I.—For the purpose of computing under this rule the annual value Of the excisable goods manufactured in a month, such value shall be determined r>m vnta on the basis of the value of the exci- sable goods removed on tvayment of duty in that month.

Explanation II.—The annual value shall be, competed—

(i) where a manufacturer manufactures excisable goods falling under different Items on the basis of the value of the excisable goods falling under each such Item;

(ii) where a manufacturer manufactures excisable goods falling under different sub-items of an Item, on the basis of the aggregate value of the excisable £oods falling under each such sub-item;

(5) The proper officer may refuse to grant or renew such permission—

(a) if any statement made in the application is incorrect or false in any

material particular; or

(b) in a case where the assessee manufactures excisable goods specified under sub-rule (1) and falling, under one Item, if the annual value thereof exceeds five lakhs of rupees; or

(c) in a case where the assessee manufactures excisable goods specified under sub-rule (1) and falline under more than one Item, if the annual value of any of the goods falling under one. Item exceeds five lakhs of rupees or if the annua.1 value of the goods falling under all the Items exceeds ten lakhs of rupees; or

(d) in a case where the assessee manufactures excisable goods specified under sub-rule (1) and also any of the excisable goods not so specified, if the annual value of any of the goods so specified exceeds five lakhs of rupees or If the annual value Of the goods so specified and of the cooda not so specified exceeds ten lakhs of rupees.

173RB. Proper officer to determine the duty liable of the assessee: (1) The proper officer shall if the application is in order and the assessee fulfils the conditions under rule 173RA, proceed to determine in the manner hereinafter provided the amount of duty payable by such assessee on the excisable goods to be manufactured by him during the three year bloc period and grant permission to the assessee to pay duty on such goods in the said period in the manner provided for in rule 173RD.

Eocptenation.—The expression 'three year bloc neriod', in relation to the new assessee, shall n ot include the period m which he pavs under sub-rule (2) of rule 173RA, the duty in accordance wi t r / t he pro- visions of Chapter V.

(2) The amount of duty payable under sub-rule (1) on the excisable goods manufactured by the assessee during the period of every twelve months of the three year bloc period shall be—

(a) the amount determined by applying the nine-tenths of the rate of duty for the time being ln force to the average- annual quantity or value as the case may be, of such e oods excluding in the case of a new assessee—

QUantity there°f ^°P^eO;rthPeeevXe 3 ^ o T aK £>Sf:

(iii) where such goods fall under Item No. 22-D or jtem No, 52, five lakhs of rupees or, as the case may be, the quantity thereof appropriate to" the value of five lakhs of rupees; or

(b) the amount determined bv applying the rate of duty for the time being in force to the average annual quantity¹ or value, as the case may be, of such goods less the average annual quantity or value, as the case may be, of the excisable goods 'vyhich being exempt from the whole of the duty if removed in a financial year, were removed without payment of duty in the period referred' to in clause (d) of rule 173R;

which ever is less.

Explanation.—For the purpose of this sub-rule in the case of an asdassee- who manufactures excisable goods which fall under one Item or sub-item of an Item and which are liable to duty at different rates, the amount of duty payable by him shall be the aggregate of the amounts determined by applying each such ratei to the average- annual quantity or value, as the case may be, of each such goods.

(3) One twelfth of tha amount determined under sub-rule (2) shall be the amount of duty payable by the assessee on the excisable goods- manufactured by him every month of the three year bloc period.

173C. Duty liability of the assessee may be revised in certain cases:

(1) Where tHare is any alteration in the rate of duty leviable on the- excisable goods, the duty liability of the assessee shall be redeter- mined with effect from the date oh which the rate of duty so- altered conies into force and if the amount already paid bv the assessed falls short of, or is in excess of the duty liability so re- determined, the assessee shall pay the deficiency or be, entitled ta a refund, as the case, may be.

(2) Whertei the value of the excisable goods manufactured by the assessee during the period of the first twelve months or the second twelve- months or the third twelvta months, as the case may be,—

(a) exceeds the annual value by more than, fifty per cent but by not more than one hundred per cent, thereof, the duty liability of the assessee shall, for the remaining months of the three year bloc period, be re-determined by the proper officer on t he basis of the average quantity or value, as the case may be, of the excisable goods removed by him during—i

(i) tWa period of the. twelve months in which the excesa occurred' and the period of twenty-four months immediately preceding: the said period of twelve months; or

(ii) the period of the twelve months in which the excess occurred:

whichever is more:

(b) exceeds the annual value by more than one hundred per oent thereof, the permission granted under sub-rule (1) of rule 173RB shall cease on the last day of the month in which the excesa is discovered by, or is reported to, the proper officer, and there- upon the duty on such goods Ehall be paid—

(i) if the revised annual value of such goods exceeds five lakhs of rupees, in accordance with the provisions of Chapter "V1IA; and

(ii) if the revised annual value of such goods

lakhs of rupees, in accordance; with the provisions of Chapter V.

Explanation—in this sub-rule, the expression—

(a) 'first twelve months' means the first twelve months for which thte-

assessee discharged his duty liability under rule 173RD;

(b) 'second twelve months' means the twelve months following the-

first twelve months; and

(3) Onoe the duty liability of the assessee in respect qf the excisable goods manufactured by him in the three year bloc period has been determined under rul'3 173BB and such assessee discharges such liability in the manner provided for in rule 173RD it shall not be varied except as provided in sub-rule (1) or sub-rule (2) of thia rule.

173RD. Discharge of duty liability by the assessee:

(1) If the assessee who has been granted permission under sub-rule (1> of rule 173RB> pays the amount of duty determined under sub-rule (3) of that rule or as may be revised under sub-rule (1), or clause (a) of sub-rule (2i), of rule 173RC, at the time and in the manner, as hereinafter provided, such payment shall be a full discharge of his liability for the duty leviable on the excisable goods manufac- tured by him during the month for which the- amount has been paid.

(2) The amount of duty determined under sub-rule (3) of rule 173RB, or under sub-rule (1), or clause (a) of sub-rulq (2) of rule 173RC, shall be paid by the assessee in such manner as the Collec- tor may require six days before the commencement of every month of the three year bloc period, to which such amount relates:

Provided that the proper officer may, if tWe assessee so requests, permit him to pay such amount in not more than four equal instalments the last of which shall be payable not less than six days before the commencement of such month.

(3) Upon payment of the amount determined under sub-rule (3) of rule 173RB, or under sub-rule U), or clause (a) of sub-rule (2), of rule 173RC, the assessed may remove the excisable goods, manu- factured by him in the month to which such payment relates, on his own gate pass or delivery challan (hereinafter referred to as the 'gate pass').

(4) Every such gate pass shall be serially numbered, shall show the description, quantity and the value of the excisable goods sought to be removed the name and address of the consignee, the date and time of removal of the excisable goods and such other parti- culars as the Collector may, by general or special order, require and shall be signed by the assessee.

(5) Brery such gate pass shall be prepared in triplicate, by using double sided carbon, the original copy thereof shall accompany the con- signment of the excisable goods sought to be removed the dupli- cate copy therepi shall be retained by the assessee and the triplicate copy shall accompany the return referred to in rule 173RE.

173RB. Acc^jnts and returns:

(1) The aaaessee shall file with the proper officer: —

(a) a list of all accounts maintained by him and where such accounts in( the opinion of the Collector do not show the information necessary for the purpose of this Chapter, he may require the assessee to make such modifications in the accounts or maintain such other accounts, as he may deem fit, in respect of the excis- able goods manufactured and removed by such assessee; and

.(b) a monthly return in quadruplicate within seven days after the close of the month to which it relates or within such extended period as the Collector may in special circumstances allow, of each excisable goods manufactured or removed during that month and every such return shall show: —

(1) the description of such goods; (11} the quantity and value of such goods manufactured during the month;

(111) the quantity and value of such goods removed during the month; (iv) the amount of duty paid during the month under sub-rule (2) of rule 173RD; and

(v) such other particulars as the Collector may, by general or apecal order, require.

(2) Every such return shall be accompanied by. the receipted treasury challan or the particulars of the document on which the amount of duty was paid during the month.

173RF. Time limit for recovery or refund of duty:

The provisions of rules 10 and 11 shall in relation to an assessee who is permitted to discharge his duty liability under rule 173RB and who is not required to pay duty In accordance with the provisions of Chapter V, apply as if for the expression 'three months' In rule 10 or rule 11, the expression 'one year' were substituted.

173HG. Duty on excisable goods in stock at the factory of the assessee on the date immediately preceding the commencement of the three year bloc period:

Duty due on the excisable goods manufactured by the assessee during the period prior to, and in stock at his factory on the date immediately preceding the date from which the permission was granted under sub-rule (1) of rule 173RB, shall be paid in accordance with the provisions of Chapter Vi

173RH. Duty paid under rule 173RD to be allowed as rebate etc. under certain conditions—

No duty paid under rule 173RD shall—

(1) be allowed as rebate tinder rule 12; or

(ii) be credited under rule 66A;

except in accordance with such terms, conditions and limitations as the Central Board of Excise and Customs may, by notification In the Official Gazette, specify in this behalf.

173RI. Exemption from certain provisions:

During the period in respect of which the assessee is permitted to dis- charge his duty liability in the manner provided for in rule 173RD, he shall, subject to compliance with the provisions of this Chapter be exempt from the operation of the provisions of rules, 9, 47, 48, 49, 50. 51, 51A, 52, 52A 53, 54, 55; 223; 223A; 224; 224A; and 229.

173RJ. Procedure for payment of duty if the assessee does not make the application or has made the application but permission is not granted under sub-rule (1) of rule 173RB, etc.:

(1) "Where the esgessee fails to make the application within or at the time specified in this behalf or has made the application but the proper officer has refused him permission to pay duty in the manner provided for In rule 173RD, the duty due on the excisable goods manufactured by such assessee shall if the annual value thereof does not exceed flve-lakhs of rupees, be paid—notwithstanding any thinp contained In Chapter VII-A, in accordance with' the provisions of Chapter V.

(2) If the assessee does not desire to avail himself of the permission granted under sub-rule (1) of rule 173RB, he shall inform the proper officer in writing of his desire to do so, and thereupon—

(a) the duty due on the excisable goods, manufactured by him in the twelve months following the month in which the assessee so in- formed the proper officer, shall be paid in accordance with the provisions of Chapter V; and

(b) the assessee shall, unless the Collector otherwise directs, be preclud- ed from making during the said period of twelve months the appli- cation for permission to discharge the duty liability in the manner provided for in rule 173ED.

<3) Where the assessee fails to discharge the duty liability in the manner provided for in rule 173RD or has committed any breach of the provisions of this Chapter, the proper officer, may without prejudice to any action to which such assessee may be liable under the Act or the rules made thereunder, require him to pay, in accordance with the provisions o.f Chapter V the duty due on the excisable goods manufactured by him after the last day of the month in which such failure or breach occurred.

<4) Where, during the three year bloc period, the assessee surrenders his licence to the proper officer or such licence is revoked or suspended under rule 181, the duty liability of such assessee shall cease on the expiry of the month in which the licence was surrendered or revoked or suspended;

Provided that if such licence is subsequently granted or restored to the assesaee, the Collector may permit him to discharge his duty liability in the sam< mariner as the assessee was discharging it prior to such surrender or revocation or suspension, as the case may be, and subject to such variation in such duty liability as he may deem fit In the circumstances of each case.

173KK!. Power to condone failure of the assessee to observe the provisions

of this Chapter—

"Where an assessee fails to make the application or return or to discharge the duty liability within Dr at the time specified in this Chapter the Collector may, on cause¹ being shown by the assessee and upon payment of the amount of duty properly, payable by him and sub- ject to such conditions as he may deem fit, condone, notwithstanding anything contained in rule 173RL such failure.

173RL. Penalty for mis-declaration- etc.;

Where the assessee is found to have—

(i) made an incorrect or false statement in the application; or (ii) removed the excisable goods without discharging duty liability in respect thereof at the time and in the manner provided for in rule 173RD; or

OH) removed the excisable goods without cover of gate pass referred to in rule 173RD; or

the excisable goods referred to In clause (ii) or clause (iii) and the whole or part of the stock of- the excisable goods belonging to the asswasee whether lying in his factory Or other premises at the time

when such incorrectness, removal, failure or breach is discovered shall be liable to confiscation and the assessee shall be liable—

(a) to pay the difference, if any, between the amount of duty paid by him under rule 173RD and the amount of duty properly payable by him. within seven days of the demand made by the proper officer for such difference;

(b) to pay the duty on the excisable Roods to be manufactured by him during the remaining months of t he three year bloc period in accordance with the provisions •of Chapter V, for such period as the Collector may deem fit; and

_(c) to a penalty not exceeding two thousand rupees.

173RM. Additional duty under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 to be determiried and paid by the assessee in accordance with the provisions of this Chapter,

Where any of the excisable goods specified under sub-rule (1) of rule 173RA are liable to the additional duty under section 3 of the Addi- tional Duties of Excise (Goods of Special Importance) Act 1957 (58 of 1957), and the assessee thereof hag been permitted to pay duty leviable on such goods under the Central Excise and Selt Act, 1944 (1 of 1944) in accordance with the provisions of this Chapter, the liability of such assessee to such additional duty shall be determined by the proper officer and the additional duty so determined shall be paid by him, in accordance with the provisions of thig Chapter as if for the word 'duty' in this Chapter the words 'additional duty* were substituted.

3. In the said rules in Appendix (I), in the List of Central Excise forms, after entry 85, the following entry shall be inserted, namely:

cc

Description of Form

Rule No.

Short title Central Excise Series No.

85A

173 RA

APP Application for payment of duty in accordance with the provisions of Chapter VII-B.

4. In the said rules, in Appendix I(II)—Specimen Forms, after Form Central Excises Series No. 85, the following Form Shall be inserted, namely :—

'•Original Central Excise Series No. 85A. Range

1 —

Division

Duplicate

Triplicate

Quadruplicate

FORM—APP

Application for payment of duty in accordance wltii the provisions of Chapter VII-B of the Central Excise Rules, 1944—

(Rule 173RA)

To

1 ' — of Central Excise, •<

, .

I/We — ——of . . _ — < l w dn enter the

name and address of the factory) and holding licenced) for manufacture of tho excisable goods

spodflod under sub-rule (1) of rule 173RA of the Central Excise Rules, 1944} namely, the follow-- ing—

Particulars of the excisable goods together with Licence L—4 No. Date from which. licence has beea Item No. of the first Schedule to the Central Excises and Salt Act, 1944, under which such continuously held goods fall.

apply for Permission for payment of duty on the above-mentioned excisable good* In the marmeS" provided for in rula 173RD of tha said rules for the three year bloc period commencing on

a. I/We declare the particulars of the excisable goods manufactured and removed by me/u"

In the case of all aasesseeB

(including now assessees)

Particulars of the excisable goods

Description of the excisable goods (whether specified under aub-rule (i) of TUle 173RA or not.

removed during tha period of the thirty-six months immediately preceding the month in which the application is made.

Quantity

Value

manufactured during the thfrty-alx months immediately preceding the month in which the application is made/du- ring tho thirty-six months ending on the 30th September, 1975.

Item and sub-item of tha Item of the First Schedule to the Central Excises and Salt Act, 1944 under which each such goods fall.

Quantity

1

2.

3

Amount of duty Paid.

Value

6

4

5

7

Sac. 3(i)] THE GASfflmE OF INDIA EXIRAORDiNA"Y 117"

as follows-

Particulars of the excisable goods

1 dm Ing nths im- receding

removed duiing the twelve months immediately preceding the month in which iho appli-

cation is made.

Quantity Value Amount of duty paid

In the case of new assessees parti- culars of the ex- cisable goods • likely to be manu- factured by him du;ing the period refeired to in sub- clause (J'O of clau- • se (d) of sub-rule (3) of rule 173RA or in clause (e) of that sub-rulej as the case may be

manufactured twelve mo; mediately p the month which the a] is made/dm twelve mon ding on 1 September,

in pplicatlon ing the ths en- tho 30th 1975.

Quantity

Quantity Value

Value

10

8

II

19

13 14 15 9

•3. I/We declare the particulars of the machinery or plant installed for manu- facture of the excisable goods—

(a) brief description including make, horsepower, etc.; (b) number of workers employed;

(c) date when manufacture commenced; (d) number of shifts, if any; (e) installed capacity in terms of the value and quantity of the excisable goods manufactured.

4. I/We declare that the permission granted to me/Us under rule 173BB was withdrawn on

for a period of

^from

to

0. I/We declare that I/we have applied for licence tP manufacture the exeis able goods for the first time and such goods are/are not manufactured by me/us In other factory or factories and the particulars of such factory or factories are shown in my/our application dated "(copyanhexed).

6. I/We declare that the particulars herein furnished are true and complete 1o the best of my/our knowledge and belief.

7. I/We hereby agree to abide by the provisions of the Central Excises and Salt Act, 1944 and of any rule made thereunder.

Place

Signature of the manufacturer (s)

Date

or his/their authorised agent.

Countersigned

Place

of Central Excise Date

Range Division Duty liability determined under rule 173KB on

-at Hs per month. Permission granted for the three year bloc period commencing on

Central Excise Range Division.

NOTES: — (1) Delete the entries not applicable.

(2) Information in columns 5, 6, 7, 10, 11 and 12 may please be shown separately for the excisable goods—

(i) removed on payment of duty for home consumption;

(11) removed for export under claim for rebate of duty; and (iii) being exempt from the whole of the duty leviable thereon if removed in a financial year, were removed without payment of duty.

(3) The proper officer will determine the duty liability and note the particulars thereof and—

(a) return the original copy to the assessee;

(b) send the duplicate copy to Assessment Range;

(c) send the triplicate copy to the Assistant Collector (Valuation) at the Collectorate Headquarters;

(d) retain the quadruplicate copy as his office copy."

•only for new assesses.

[No. 12/76-CE].

G.S.R. 36(E).—In exercise of the powers conferred by sub-rule (1) of rule 173 RA of the Central Excise Rules, 1944, the Centra] Government, being satis- fied that it is necessary and expedient in the public interest so to do, hereby directs that the duty leviable on—

(i) Khandsari Sugar falling under Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1S44);

(ii) Motor Vehicles being trailors and falling under Item No. 34 of the said Schedule; and

(iii) the excisable goods falling under the folio ring Item Nos of the said Schedule, namely:-—

1A, IB, 1C, 8. 12, 14, 14BB, 14D, 14DD, 14E, 14F, 14G, 15, 15AA ]6A, 16B, 17, 18A. 18B, 19, 21, 22D, 23A, 23B 23C, 26A, 29, 30, 30A, 31, 32, 33, 33A, 33B, 33C, 83D, 34A, 37B, 40, 46, 47, 52; 59 and 60.

shall be paid in accordance with the provisions of Chapter VII-B of the said rules:

Provided that nothing contained in this notification shall apply to—

(a) Motor Vehicles being trailors falling under Item No. 34 of the said Schedule, if manufactured by a manufacturer who manufacture any Motor Vehicle (other than a trailor) falling under that Item; (b) the excisable goods the manufacturer of which avails of the special procedure under section C-I or Section E-III or Section E-V or Section E-VI or Section E-VII or Section E-VIII or Section E-IX of Chapter V of the said rules.

[No. 13/76-CE].

G.S.B. 37 (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 the excisable goods specified, under sub-rule (1) of rule 173RA of the said rules and the duty on which is required under the proviso to sub-rule (2) of the aaid rule 173RA to be paid by the manufacturer thereof in accordance with the provisions of Chapter V of the said rules from so much of the duty leviable thereon as is in excess of that calculated at nine-tenths of the raTe ol duty for the time being leviable on such goods:

Provided that—

(a) such goods—

(i) of the value of, one lakh of rupees, where such goods fall under

Item No 1A IB, 1C 14F, 15, 23B 29, 30; 30A; 34A, 40 or 46 of the First Schedule to the Central Excises and Salt Act 1944 (1 of 1944); or

(li) of the quantity appropriate to the value of two lakhs of rupees, where

such goods fall under Item No, 14 of the said gcheCuTO; or (ili) of the value of five lakhs of rupees, where such goods fall under Item No, 22D or Item No. 52 of the said Schedule,

if removed by such manufacturer during the period referred *o in sub-clause (ii) of clause (d) of sub-rule (3) of the said rule J73RA or in clause (e) of that sub-rule, shall be exempt from the whole of the duty leviable thereon;

(b) the value or as the case may be. the quantity appropriate to the value of such goods, removed without payment of duty during the whole of the period referred to in sub-clauses (i) and (U) of clause (d) of sub-rule (3) of the said rule 173RA shall not exceed the limit as renards the value or the quantity specified In clause (a);

(c) where the value of such goods manufactured during the period referred to in clause (a) or clause (e) of sub-rule (3) of the said rule 173RA exceeds five lakhs of rupees, the goods of which the vaiue so exceeds shall be charged at the rate of duty for the time being leviable thereon:

Provided further that no exemption, granted under any other notification issued under sub-rule 0) of rule 8 of the said rules, from the whole of the duty leviable on any of the excisable goods (specified under sub-rule (I) 01 uhe ama luie l73itA and the duty on which is pay- able by the manufacturer thereof in the manner provided for in rule 173RD or 111 accordance with the provisions of Chaptei V of the said rules) if removed in a financial year, Khali apply to such goods during the three year bloc period.

Explanation.—The expressions "provisions of Chapter V" and "three year bloc period" shall have the meanings assigned to them respectively in rule 173R of the .said rules

[No 14/7G-CE].

L. C. MITTAL. Under Secy.

PRINTED BY THE GENERAL MANAGER. GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELF" *ND PUBLISHED BY THE CONTROLLEn OF PUtil.ICATIONS. DF.LHI. 1976