The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 95] NEW DELHI, TUESDAY, MARCH 16, 1976/PHALGUNA 26, 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
New Delhi, the 16th March 1976
G.S.R. 127(E).—In exercise of the powers conferred by section 19 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), read with clause 39 of the Finance Bill, 1976, the Central Government hereby makes the following rules, namely:—
1. Short title.—These rules may be called the Medicinal and Toilet Preparations (Excise Duties) Construction of References Rules, 1976
2. Construction of references to certain expressions.—In the Medicinal and Toilet Pre- parations (Excise Duties) Rules, 1956, any reference to each of the expressions specified in the Schedule annexed hereto shall, unless the content otherwise requires, be construed as a reference to "narcotic drug" or "narcotic" as defined in clause (h) as directed to be substituted by clause 39(b)(iv) of the Finance Bill, 1976] of section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955)
THE SCHEDULE
1. Opium. Indian hemp and other narcotic drugs or narcotics.
2. Opium, Indian hemp and other narcotic drugs and narcotics.
3. Opium, Indian hemp, narcotic drugs and other narcotics.
662 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 3(i)]