REGISTERED No. D-(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 6a] NEW DELHI, WEDNESDAY, FEBRUARY 18, 1976/MAGHA 29, 1897
Separate paging is given to this Part in order that it may be filed
as a separate compilation
MINISTRY OF INDUSTRY AND CIVIL SUPPLIES
(Department of Industrial Development)
NOTIFICATION New Delhi, the 18th February 1976
G.S.R. 89(E).—Whereas the draft of the. Jute Manufactures Cess Rules, 1975 was published in the Gazette of India Extraordinary, Part II, Section 3—Sub-section (i), dated the 9th September, 1975, with the Notification of the Government of India in the Ministry of Industry and Civil Supplies, No. G.S R. 488(E), dated the 9th September, 1975, as required by sub-section (1) of section 30 of the Industries (Development and Regulation) Act, 1951 (65 of 1951), for inviting objections and suggestions from all persons likely to be affected thereby within 45 days from the date of publication of the said notification in the Official Gazette.
And where is the said Gazette was made available to the public on the 12th September. 1975;
And whereas the objections and suggestions received from the public on the said draft have been considered by the Central Government;
Now therefore, in exercise of the powers conferred by section 30 of the said Act. the Central Government hereby makes the following rules, namely :—
1. Short title—These rules may be called the Jute Manufactures Cess Rules, 1976. 2. Definitions.—In these rules, unless the context otherwise requires,—
(a) "Act" means the Industries (Development and Regulation) Act, 1951 (65 of 1951);
(b) "cess" means the cess levied and collected under sub-section (1) of section 9 of the Act;
(c) "Collector" means the Collector of Central Excise and includes the Additional Collector of Central Excise, the Deputy Collector of Central Excise, Assistant Collector of Central Excise, and Superintendent of Central Excise;
( 3 3 3)
384, THE GAZETTE OF INDIA EXTRAORDINARY [PART II—(d) "Commissioner" means the Jute Commissioner of the Government of India, and includes the Deputy Jute Commissioner, Industrial Adviser and Deputy Director in the Office of the Jute Commissioner;
(e) "Development Council" means the Jute Manufactures Development Council established under section 6 of the Act;
(f) "jute manufactures" means manufactures of jute, of Bimlipatam jute or of Mesta fibre of all sorts including:
(1) twist, yarn, thread, rope and twine, all sorts, containing more than 50 per cent by weight of jute (including Bimlipatam jute or Mcsta fibre) caleulatcd on the total fibre content in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power;
(2) other, but excluding any such manufacture,—
(i) which contains 40 per cent or more by weight of wool; or
(ii) which contains no wool or less than 40 per cent by weight of wool and less than 50 per cent by weight of jute (including Bimlipatam jute or Mesta fibre);
(g) words and expressions used herein and not defined but defined in the Central Excise and Salt Act, 1944 (1 of 1944) or the rules made thereunder, have the meanings, respectively assigned to them in that Act or the rules.
3. Application of Central Excise and Salt Act and the Rules made thereunder.—Save as otherwise provided in these rules, the provisions of the Central Excise and Salt Act. 1944 (1 of 1944) and the rules made thereunder, including those relating to (refund of duty, .shall, so far as may be, apply in relation to the levy and collection of the cess as they apply in relation, to the levy and collection of the duty of excision jute manufactures under that Act. l •
4. No Refund of Cess on Account of Exports.—No refund of cess shall be allowed on the jute manufactures exported from India.
5. Submission of Returns.—(1) Every manufacturer shall submit to Ihe Collector and Commissioner on or before the 10th of every month a return in the form specified in the Annexure to these rule*, of all stocks of jute manufactures manufactured in, and removed from, his factory during the previous month.
(2) If any manufacturer fails to furnish the return within tfie date specified in sub- rule (1) or furnishes a return which the Collector or Commissioner has reason to believe is incorrect or defective, the Collector or Commissioner may serve a notice on the manufacturer calling upon him to produce al) or any of his accounts relating to the jute manufactures produced by him.
6. Proceeds of the Cess.'—The proceeds of the cess shall first be credited to the Consolidated Fund of India, under the head "038-Union Excise Duties—cesses on commodities—jute" and the Central Government may, after due appropriation made by Parliament by law in this behalf, hand over to the Development Council such sums as jt may consider necessary,
7. Opening of Account.—The amount received by the Development Council under rule 6 shall be kept in an account with the State Bank of India.
8. Account* of the Development Council.—(1) The Development Council shall main- tain proper accounts relating to the amount received by it under mle 6
(2) The audited statement of accounts for cVery financial year together with the auditor's report thereon shall be submitted to the Central Government,
9. Budget Estimates of the Development Council.—(1) The Development Council shall in each year prepare a budget for the ensuing financial year and submit the same for sanction to the Central Government on or before such date as may be specified by the Central Governrhent,
(2) No expenditure shall be incurred until the budget is sanctioned by the Central Government.
SEC. 3 (i) 1 THE GAZETTE OF INDIA EXTRAORDINARY 385(3) The budget shall be prepared in accordance with such instructions as may be issued from time to time by the Central Government.
JO. Purposes for which the Proceeds of the Cess shall be utilised by the Development Council -<1) The Development Council shall, in addition to defraying its expenses for the purposes specified under clauses (a), (b) and (c) of sub-section (4) of section 9 of Ihe Act, utilise the proceeds of the cess collected under the said section and place at its disposal for defraying the expenses in Ihe discharge of. its functions which may be relat- able to the following matters, namely:—
(i) Recommending targets for production, co-ordinating production programmes and reviewing progress from time to time.
(ii) Suggesting norms of efficiency with a view to eliminating waste, obtaining maximum production, improving quality and reducing costs.
(iii) Recommending measures for securing the fuller utilisation of the installed capacity and for improving the working of the scheduled industry, particularly of the less efficient units.
(iv) Promoting arrangements for better marketing and helping in the devising of a system of distribution and sale of the produce of the scheduled' industry which would be satisfactory to the consumer.
(v) Promoting standardisation of products.
(vi) Assisting in the distribution of controlled materials and promoting arrange- ments for obtaining materials for the scheduled industry.
(vii) promoting or undertaking inquiry as to materials and equipment and as to methods of production, management and labour utilisation, including the discovery and development of new materials, equipment and methods and of improvements in those already in use, t'ne assessment of the advantages of different alternatives and the conduct of experimental establishments and of tests on a commercial sc'ale.
• •
(viii) Promoting the training of persons engaged or proposing engagement in the scheduled industry and their education in technical or artistic subjects rele- vant thereto.
(ix) Promoting or undertaking scientific and industrial research, research into mat- ters affecting industrial psychology and research into m'attcrs relating to production and to fnc consumption or use of goods and services supplied by the scheduled industry.
fx) Promoting improvements and standardisation on accounting and costing me- thods and practice.
Cxi) Promoting or undertaking the collection and formulation of statistics.
(xii) Promoting the adoption of measures for increasing the productivity of labour, including measures for securing safer and better working conditions and the provision and improvement of amenities and incentives for workers.
(xiii) Advising on any matters relating to the scheduled industry (other than remu- neration and conditions of employment) as to which the Central Govern- ment may request the Development Council to advise and undertaking inquiries for the purpose of enabling the Development Council so to advi-fe.
(xiv) Undertaking arrangements for making available to the scheduled industry infor- mation obtained and for advising on matters with which the Development Council is concerned in the exercise of any of its functions.
(2) The Development Council may also utilise the said proceeds .for defraying such minimum administrative expenses as may be involved in the discharge of its functions including travelling allowances for its Members, pay and allowances to staff and officers that may be employed by the Development Council, except in respect of emoluments of the category of officers whose emoluments arc to be p'ajd in accordance with section 21 of the Act,
ANNEXURE
I $
(See Rule 5)
FORM OF MONTHLY RETURN TO BE SUBMITTED UNDER THE JUTE MANUFACTURES CESS RULES, 1976
Month ending Season from.
,. to
;.
Name of Factory
H
Addresi
o
Opining Balance of materials
Materials received
Total materials used
Total materials
Description
Qty.
Description
Description
Qty.
Description
Qty.
Qty.
w o
i
2
2
6
3
8
4
5
7
SB
tnIo I
j?
a I
Materials wasted or
Closing Balance
Remarks Goods, subject to Cess, removed
Other goods manufactured
Goods, subject to Cess, manufactured
destroyed
^^
Description Qty.
Description Qty.
Discription
^ Description Qty.
Description Qty.
Qty. *
12
16
IS
II
10
14
13
17
9
o
o
a NOTE :—i. Separate pirticuJars of each description of materials used and of each description of finished goods produced should be given.
2. The reason for wastage and destruction should be entered in the 'Remarks' column.
L'We declare that I/We have compared the above shown particulars with the records and books of my/our factory and that they are, in so
far as I Wc can ascertain, accurate ard complete.
Date
Signature of Manufacturer.
[No. F. I3(25)/L'ic. P0L/74.]
D. K. SAXENA, Jt. Secy.
00 ^4
388 THE GAZETTE OF INDIA EXTRAORDINARY [PART n— SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 389 390 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 391 392 THE GAZETTE OF INDIA EXTRAORDINARY [PART H—SEC. 3(1)]