REGISTERED No. D-(D)-72
The Gazette of India
EXTRAORDINARY
PART II-Section 3-Sub-Section (i)
PUBLISHED BY AUTHORITY
No. 6 7] NEW DELHI, WEDNESDAY, FEBRUARY 25, 1976/PHALGUNA 6, 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)
NOTIFICATIONS
CENTRAL EXCISES
New Delhi, the 25th February 1976
G.S.R. 94(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts sugar, falling under sub-item (1) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944) and produced by a sugar factory, which commences production for the first time on or after the 1st day of April, 1974, and which is in excess of thirty-five per cent of its production in a sugar year, from so much of the duty of excise and the additional duty of excise leviable thereon as is in excess of the duty calculated at fifteen per cent and five per cent, respectively, on the basis of the price determined by the Central Government, from time to time, under sub- section (3C> of section 3 of the Essential Commodities Act, 1955 (10 of 1955) for levy sugar, subject to the condition that a certificate is produced from the Chief Director, Directorate of Sugar and Vanaspati, regarding the eligibility of the sugar factory to avail of the exemption under this notification:
Provided that nothing contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 210/73-Central Excises, dated the 15th December, 1973, shall apply to a sugar factory covered by this notification.
(415)
416 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—Explanation.—In this notification,—
(a) "levy sugar" means sugar required by the Central Government to be sold under an Order made under clause (f) of sub-section (2) of section 3 of the Essen- tial Commodities Act, 1955 (10 of 1955);
(b) "sugar year" means the period of twelve months commencing on the 1st day of October and ending with the 30th day of September next following.
[No. 35/76-CE]
SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 417G.S.R. 95(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3. of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957)j the Central Government hereby exempts sugar, falling under sub-item (1) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and which exceeds thirty five per cent of the production which is in excess of the average production, from s6 much of the duty of excise and tho additional dtyy of excise leviable thenron as is in excess of the duty and tha additional duty calculated at fifteen per cent and five per cent respec- tively, on the basis of the price determined by the Central Government, from time to time, under sub-section (3C) of section 3 of the Essential Commodities Act, 1955 (10 of 1955), for levy sugar subject to thet condition that a certificate is produced from the Chief Director, Directorate of Sugar and Vanaspflti, regarding the expansion of thtf installed capacity of the sugar factory on df after the 1st day of November, 1975, and entitling it to avail of the exemption under this notifications:
Provided that nothing contained in the notification of the Government of India ill the Ministry of Finance (Department of Revenue and Insurance) No. 210/,73-Ccntral Excises, dated the 15th December, 1973, shall apply to such quantity of sugar as is pro* duced in excess by a sugar factory covered by this notification.
Explanation.—In this notification,—
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(a) "averago production", in relation to a iugar factory, means the simple average production of the preceding three sugar years from the date of commence- ment of production in relation to the expansion of its installed capacity and if such factory has worked for a period less than three years, the average shall be calculated taking into account the actual year or years of production;
I
(b) "levy sugar" means sugar required by the Central Government to be sold under an Order made under clause (f) of sub-section (2) of section 3 of the Essen- tial Commodities Act, 1955 (10 of 1955);
(c) "sugar year" means the period of twelve months commencing on the 1st day
of October and ending with the 30th day of September next following.
2. In computing the average production of sugar during the preceding three years in respect of a sugar factory, the data as furnished in Form R.G. 1 prescribed in Appendix I to the Central Excises and Salt Act, 1944, or in such other record as the Collector may specify under rule 53 or rule 173G of the aaid rules shall be adopted.
[No. 36/76-CE] G. S. MAINGT, Under Secy.
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