Subject NOT available

( I)

( 2)

36 per cent, ad valorem.

C") exceeds rupees fifteen but docs not exceed rupees sixteen.

37 per cent, ad valorem.

(iii) exceeds rupees sixteen but does not exceed rupees seventeen.

38 per cent, ad valorem.

liv) exceeds rupees seventeen but does not exceed rupees eighteen.

39 per cent, ad valorem.

M exceeds rupees eighteen but does not exceed rup;es nineteen.

40 jicr cent, ad valorem.

(vi) exejeda rupees nineteen but does not exceed rupees twenty.

exceeds rup;e" twenty . . ..

'(vli)

40 per cent, ad valorem, plus three per cent. ad valorem for every additional rupee or part thereof in excess of a value of rupee! twenty per one thousand.

[No. 59/7<]

G.S.R. IJ9(E).—In exercise of th; pjw^rs conferred by sub-rule (1) of rule 8 of the Central E'ic s; Rul-s, 1944., anl in sup;rssssion of th" notification of *h; Government of India in the M nistry of Fmanc: (D.pArtm-nt of Revenue and Insurance) No. 35/72-Central Excises, dated the 17th Mirch, 1972, th; Central Q3vetnm;nt hereby exempts th; excisable goods of the descrip- tion sp^cifiid in column (3) of th? Table b;low and falling under th: Item of th- First Schedule to th: C-ntral Excises and Salt Act, 1944 (1 of 1944), sp;cifi;d in th: csrresponding entries in column (2) of th- Slid Tabb, from 30 mich of th; duty of excise leviable th:reon under section 3 of th'siid Act a9is in exc;ss of th: duty hviable at th: rates sp-cifl;d in thi carresponding entries in column (4) of the said Table.

THE TABLE

Rate of duly

S. No. Item No. D-scripiif n

1 2

3

4

1 6

Motor spirit

Two th">usand one hundred rupees per kilolitre at fifteen degree* of Centi- grade thermometer.

2

Refined dicsel oil

Threc hundred sixty one rupees and 8a

five paise per kilolitre at fiftetn degrees of Centigrade thermometer.

8b Vaporising oil

3

Three hundred sixty one rupees and five paise per kilolitre at fifteen degrees of Centigrade thermometer.

Diesel Oil, not elsewhere specified

9

A

Ninety five rupees and fifty fire paise per kilolitre at fifteen degree^ of Centigrade thermometer.

2

I

3

4

10

Furnace Oil

5

One hundred rupees per kilolitre at fifteen degrees of Centigrsde ther- mometer.

6

Waxes

Twenty per cent, ad valorem plus rupee* " A GO

four hundred per metric tennc.

Twenty per cent, ad valcrem.

11AC4)

7

AH products ai described in item if A of tte First Schedule to the Central Excises and Salt Act, 1944, other thin mineral tur- pentine oil, liquified petroleum gas and waxes.

8 i IB

Blended or compounded lubricating Twenty per cent, ad valorem.

oilj and greases.

[No- 60/76I

P. N. MALHOTRA, Under Seer-

CENTRAL EXCISES

New Delhi, the 16th March 1978

G.S.B. 140(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 Capro- lactam, falling undr sub-ttem (2) of Item No. 14AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944),, from ao much of the duty of excise leviable thereon as is in excess of twenty-five per cent, ad valorem.

[No. 61/76]

LAJJA RAM. Dy. Secy.

CENTRAL EXCISES

New Delhi, the 16th March 1976

G.8.R. 141(E).—In exercise ol the powers conferred by flub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts, arti- ficial or synthetic resin* and plastic materials in any form, falling under sub-item (1) of Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is In excess of thirty per cent, ad valorem.

TNo. 62/761'

G.S.R. 142(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 organic surface active agents (other than soap); surface active preparations and washing preparations, whether or not containing soap, falling under Item No. 15AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of 12.5 per cent, ad valorem.

[No. 63/76J

G.S.R. 143 (E).—In exercise of the powers conferred by aub-rule (1) of rule S of the Central Excise Rules, 1944 the Central Government hereby exempts starches, lalllng .under Item No. 15C of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and consumed within the factory in which they are produced tor the manufacture of sago (tapioca globules) from the whole of the duty at •excise leviable thereon,

[No. 64/761

G.S.R. 144(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 iof the Central Excise Rules, 1944, the Central Government hereby exempts starches, falling under Item No. 15C of the First Schedule to the Central Excises and Salt Act, 1944( 1 of 1S44), and consumed within the factory in which they are produced for further manufacture of any kind or variety of modified starches falling under the said Item No. 15C of tht said Schedule, from the, whole of the duty of excise leviable thereon-.

Provided, that where such consumption i" elsewhere than In the factory ol production, the exemption contained In this notification shall be allowable only 11 the procedure laid down in rule 56A of the said rules Is followed.

[No. 65/70J

G.S.R. 145(E).—In exercise of the powers conferred by sub-rule (1) of rule tt of the Central Excise Rules, 1944, the Central Government hereby directs that the following further amendments shall be made in the notification of the Gov- ernment of India in the Ministry of Finance (Department of Revenue and Insurance), No. 7/74-Central Excises, dated the 18th January, 1974, namely: —

(i) for the Table annexed to the said notification, t he following Table shall be substituted, namely: —

'THE TABLE

Description

Gonditior s

Duty

s. No.

I

2

3

i

4

Nil Tyres for motor cars of not more than 16 H.P. by Royal Automobile Club (R.A.C.) rating.

2

If,— (i) the Collector is Satisfied that such tyres are intended to be used as original equipment tyres by the manufacturers of motor cars;

(2) such tyres have been pro- minently marked "Q.E."; and

(3) the procedure set out In Chapter X of the Central Ex- cise Rules is followed in res- pect of such tyres;

25 per cent of the actual wholesale cash price charged on such tyres.

Tyres for scooterSj motor cycles, mopeds, and auto-cycles of the description sizes and pryratings as specified in the Table annexed to the notification of the Govern- ment oflndiain the Ministry of Finance (Department of Revenue and Insurance); No. 6/74-Central Excises, dated the i8th January, 1974-

Other tyres j but excluding 3

tyies fox tractors.

Ifi- (i) tne Collector is satisfied that such tyres are inter ded to be used as original equipment tyres by the manufacturers of motor vehicles; and

(ii) such tyres have been pro- minently marked "Q.E."';

55 pet cent, of the actual wholesale cash price charged on such tyres.

(ii) the following Explanation shall be inserted at the end, namely: —

'Explanation.—For the purposes of this notification "motor car" means a motor vehicle constructed or adapted to carry, including the driver, not more than aix persons, whether or not for (are, but does not include a Jeep, ambulance and van, by whatever name called.'

[No. 66/76].

O.S.B. 146(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 paper or paper boards, falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), if made from another article falling under the said Item and on which the appropriate amount of duty of excise or the additional duty under Hection 2A of the Indian Tariff Act, 1934 (32 of 1934), as the case may be, has been paid, from so much of the duty of exclie as i" equivalent to the duty so paid on that article.

[No. 67/761

G.S.R. 147 (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 goods of the description specified in column (2) of the Table hereto annexed and falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act 1944 (1 of 1944), from so much of the duty of excise leviable thereon as ia In excess of the duty specified, and subject to the conditions laid down, in tha corresponding entries in the columns (3) and (4), respectively, of the aald Table.

T HE TABLE

Description

Duty

Conditions

s. No.

1

2

4

3

1

Fruvidcd thtt the pgipx cftitt

5-5 per cent, ad va-

lorem

is satisfied that svcri puptr ii supplied,—

(i) to the Directorfte Gtrera White printing paper of a subs- tance not exceeding, 60 grams per square metre, conforming to the specifications for white printing paper notified by the Indian Standards Institution

of Supplies and Disposals; on (ii) for various education al pur- poses (such as, for text books, exercise books and University examinations); at the actual wholesale cash price, that is to say, the wholesale ex-factoiy price, excluding all Central and State levies, not exceeding Rs. 2750-00 per metric tonne.

2

15 per cent, ad

Nil

valorem

Unbleached and badami va- rieties of printing and writing paper of a substance not ex- ceeding 65 grams per square metre.

Nil

3 Printing and writing paper other than paper containing me- chanical wood pulp amounting to not less than flftyper cent, of the fibre content.,.

If the Collector of Central Excise is satisfied that such paper Is actually used In the publication of a daily news- paper, an d the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed 1 Provided that such paper con- tains no rags in its Subs- tance in the form of pulp and where it contains rags, it also contains in its substance not less than forty per cent, by weight of bagasse, jute Stalks or ctrtal straw in the form of pulp:

Provided further that the waste arising in the process of prin- ting of a daily newspaper, subject to a maximum of ten per cent, of the total quantity of such paper used in the publication of the daily newspaper, may be used for any other purpose without payment of duty if the proper officer is satisfied about the fact of waste resulting in the process and such waste is not capable of being used again in the printing of the daily newspaper:

Provided also that this exemption shall be admissible only on such quantities of the said paper as may be authorised by the Registrar of Newspapers for India for publication of the daily newspaper.

I

4

3

3 Following varieties of paper,

namely:—

(i) Crept pap^r

Nil *

(ii) Converted types of papor

Nil

commonly known as limita- tion flint paper or leatherette pap;r3 or plastic coated pa- per, or by any other namcj obtained by one side of paper being subjected to printing of COIOUT, with or without design, irrespective of the fact whether or not such paper is subsequently varnished or glazed by chemicals or embossed, and falling under Bub-item (2) of the aforesaid Item No. 17-

If it is proved to the satisfaction of the proper officer that the appropriate duty of excise Or additional duty leviable under section 2A of the Indian Tariff Act, 1934 (32 of 1934), as the case may be, has already been paid in respect of the paper used in their manu- facture.

Nil

(iii) Gummed pap^r obtained by gum being applied to one side of paper and falling under sub-item (2) of the aforesaid Item No. 17.

(iv) Metal coated paper

Nil

Nil

4 Corrugated pap;r (other than

corrugated board)

If it consists of a single fluted sheet of paper and is manu- factured out of paper on which the appropriate duty of excise or additional duty leviable under section 2A of the Indian Tariff Act, 1934 (32 of 1934), as the case may be3 has already been paid.

25 per cent, ad

5 Blotting paper

Nil

valorem

Explanation.—For the purposes of this notification—

(a) 'daily newspaper' means any printed periodical wort containing public news or comments on public news, which is published on not less than six days in a week, and the printer and publisher oi which have made and subscribed a declaration under the Press arid Regis- tration of Books Act, 1867 (25 of 1867), and includes any supplement or special or weekly edition of such newspaper; " "" (b) 'rags in its substance in the form of pulp' does not include pulp made out of soiled rags taken from worn and torn pieces of garments, ^r from soiled scraps of cloth (collected either from "residential quarters or from streets or from debris dumps), or from such worn and torn pieces of garments and soiled scraps of cloth.

[No. 68/78]

G.S.R. 148(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 white printing paper of a substance not exceeding 60 grams per square metre conforming to the specifications for white printing paper notified by the Indian Standards Institution, and falling under sub-Item (1) of Item No. 17 of the First Schedule of the Central Excises and Salt Act,.1944 (1 oJt 1944), from so much of the duty -of excise leviable thereon as is In excess of 5.3 per cent, of the actual wholesale

• cash price charged for such white printing paper:

Provided that tWe) proper officer is satisfied that such paper is supplied,

(i) to the Directorate General of Supplies and Disposals; or (il) for various educational purposes (Such as for text books, exercise hooks and University examinations),

at an actual wholesale cash price not exceeding Rs. 27B0.00 per metric tonne.

Explanation.—For the purpose of this notification, "wholesale cash price" means the wholesale ex-factory price, excluding all Central and State levies.

LNo. 69/76]

(fcjS.R. 149(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excises Rules, 1944, and in supersession of the notification ol the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No, 24/74-Centrul Excises, dated the 1st March, 1974, the Central Government hereby exempts straw board and mill board, falling under sub4tera (2) of Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), taken together, upto a quantity specified In column (1) of the Table hereto annexed, cleared by any manufacturer for home consumption during any financial year, from so much of the duty of excise leviable thereon as is in excess of the duty specified la the corresponding entry in column (2) of the said Table:

THE TABLE

Duty

Quantity

2

1

On the first 500 metric tonnes On the next 500 metric tonnes

15 per cent, ad valorem 25 per cent, ad valorem

Piovlded that where a factory producing straw board or mill board, or both, is run at different times of any financial year by different manufacturers, the quantity of such boards cleared from such factory in any such financial year at concessional rates of duty shall not exceed in the aggregate the limits specified in counmn (1) of the Table:

Provided further that any quantity of mill board exempted from duty of excise under the notification of the Government of India in the Ministry of Finance- (Department of Revenue and Insurance). No. 181/72-Central Excises, dated the 29th July, 1972, shall be taken into account for computing the quantity referred to in column (1) of the Table appended to this notification.

Explanation,—For thfe purposes of this notification: —

(a) 'mill board' means any unbleached homogeneous board, having a thick- ness exceeding 0.50 millimetres and made out of mixed waste papers, with or without screenings atid mechanical pulp but without any colouring matter being added thereto;

(b) 'straw board' means a board made wholly or predominantly from partially cooked unbleached straw or bagasse or grasses or other agricultural residues or a mixture of these: provided that—

(i) the quantity of any other material used shall not exceed one third in.

weight of the total weight of the ingredients, and

(ii) such board shall not be specially compressed and shall not have any

paper pasted on either surface:

Provided also that for the financial year beginning with first day of April, 1975. and ending on the 31st day of March, 1976, for determining the rate of duty applicable under this notification, for utrawboard and millboard cleared on or after the 16th day of March, 1976, the quantity of the said strawboard and mill- board already cleared prior to the said date under the provisions of notifications No. 24/74-Central Excises, dated the 1st March, 1974, shall also be taken into account.

[No. 70/791

• ^ 92

T HE G A Z E T TE OF I N D IA E X T R A O R D I N A RY

[ P A RT X L—

*. G.S.H, 158 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 •or the Central Excise Rules, 1944, the Central Government hereby exempts poly- -ethylene coated paper, polyethylene coated board, waxed paper and waxed bpard, falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon aa is In excess of 12.5 per cent, ad valorem, subject to the condition that the appropriate •duty of excise or additional duty leviable under section 2A of the Indian Tariff Act, 1934 (32 of 1934), as the case may be, has already been paid In respect of the base paper or board used in their manufacture;

Provided that nothing contained in this notification shall apply to a manu- facturer who avails of—

(i) the special procedure prescribed under rule 56A of the aforesaid Rulei

in respect of the duty paid on base paper or board, or

(11) the exemption granted under the notification of the Government at India in the Department of Revenue and Banking No. 67/76-Central Excises, dated the 16th March, 1976.

Eotplanation.—For the purposes of this notification, the base paper or board used in the manufacture of polyethylene coated paper polyethylene coated board, waxed paper or waxed board shall be deemed to have paid the appropriate duty of excise or the additional duty leviable under section 2A of the said Indian Tariff Act, 1934, if it is purchased from the market.

[No. 71/761

G.S.R. 151(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Goernment hereby directs that the notifications of the Government of India in the Ministry of Finance. Department of Revenue and Insurance, specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of fhe said Table

THE TABLE

Amendment

Notification No. and date

s.

No.

i

2

3

i 161/67-^entral Excises, dated the 2ist ]

July, 1967.

:n the said notification, for the words ard figures "Item No." 17(3)", the words ard figures "sub-item (1) of Item No. 17¹' shall be substi- tuted;

2 46/71-Chntral Excises, dated the (

24th April, 1971.

1) In the said notification, for the words ard figures "Item No.17(3)", the words ard figures "sub-item (2)1 of Item No. 17" shall be substi- tuted;

(i i) In the Table anrexed to the said "Otificatio", in column (3), for the entries agair.st S. Nos. 1 and 3, the entries "5 per cent, ad valorem". and "5 per cent, ad valortm." shall,respectively be substituted; and

iii) The following proviso shall be inserted at

(

the end, namely:—

"Provided that nothing contained in this noti- fication shall apply to a manufacturer who avails of—

(i) the special procedure prescribed under rule 56A of the Central Excise Rules, 1944, in respect of duty paid on base paper or board; or

(ii) the exemption granted urder the noti- fication of the Government of Ir.dia in the Department of Revenue ard Banfcirg No. 67/76-Central Excises, dated the r6th March, 1976."

181/72-Central Excises, dated the

3

29th July, 1972.

In the said notification, for the words and figures "Item No. 17(3)", the wordB ard figure* "subi-tem (2) of Item No. 17" shall be tubstltuted;

42/73-Central Excises, dated the ist

4

March, 1973.

In the siad rotification., for the words "ire duty of excise leviable thereon",the words "the amount of duty of excise leviable thereon" shall be substituted;

t In each of the safd notifications, for the entry (0 43/73-Ceqtral Excises, dated the IBI

5

March, 1973.

(ii) 44/73-Central Exdecs, dated the

ist March, 1973.

"No. 24/74-Ccntral Excises, dated the let Maich, 1974", the er.tiy "No. 70/76-Cer.trBl Excises, dateti the 16th Match, 1976" shall be substituted;

6 99/73-Central Excises, dated the 24th

Marchj 1973.

In the said rotification, for the wordB ard figures "Item No. 17(3)", the words ard figures "sub-item (2) of Item No. 17" shall be substi- tuted;

25/76-Ccntral Excises, dated the 9th

7

February, 1976.

In the said notification, for the words ard figures "Item No. 17(4)", the wordB and figures sub- item (2) of Item No. 17" shall be substituted.

[No. 72/76]

P. N. MALHOTRA, Under Secy.

CENTBAL EXCISES

New Delhi, the 16th March 1976

G.S.R. 152(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 o£ the Central iixcise Rules, 11)44, the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance (Depart- ment of Revenue and Insurance), specified in column (2) of the Table hereto annexed shall be amended or further amended as the case may be, in the manner specified in the corresponding entry in column (3) ol the said Table.

THE TABLE

N:>t fie ition No. imd date

Am', nc me nt

SL. No.

2

3

I

2

3

2 J3M9-CB, dated 1st March, 1969 - In the Table annexed to the said notification, for the entry in column (3)- against SI. No. 2, the entry " I'Oj" shall be substi- tuted.

33/69-CE, dated 1st March, 1969

3

. In the said notiflcaticn, itim 8, and the entry against that item, shall be omit- ted.

i7i/'73-CB,d"ed 2istNovi;mb:r, 1970 In the Table annexed to the said notification, in the descriptor in column (3) against SI. No. 17A, for the words " coated im- presinated fabrics N, E. S.", the word* lcCoatcd, impregnated or laminated fabric* N. E. S. " shUl bj substituted.

63/72-CE,dated 17th March, 1972

5

In the Table annexed to the said nctificitien, for the entries in column (3)J against SI. Nos. 1 A, 2 and 3, the entries l⁴ 6-20", " 4-05 " ami " I - I O" shall, respectively,

be substituted.

6 p/73-CE, dated 1st March, 1973 and 63/73-CE, dated th? 1st M"ch, 1973

In the Schedule annexed to etch sveh noti- fication, the following shall be instrttd, at the end—

" 8. Mineral fibres."

i3S/73-Cii,d=rtcd 28th Aprils 1973

7

. In the said notification, for the Explcnaticn at the end the following Explanation shall be substituted, namely:—

" Explanation '. For the purposes of this no- tification, the expression " rr.gs " mtrns,—

(a) bona fide cut pieces of cotton fabrics of

length more than 23 centimetres t ut lcs than 45 centimetres where the w.:dlh of the fabrics is one metre or more, F.nd of length more than 2 3 centimetres but less than 65 centimetres where the width of the fabrics is less than one metre, arising during the normal course c.f manufacturing (including processing) or packing or drawing¹ st mple s ; end

(b) cut pieces of damaged or snb-strr/ard cotton fabrics of length more thtin 23 centimetres but less than 45 centimetres where the width of the fabric is one metre or more and of length more than 23 ctn- timetres but less thnn 65 cent:mctrcs where the width of the fabric is less thf.n one metre."

8 27/75-CE, dated 1st March, 1975

In the said notification, in 1he Table—

I

2

3

(2) in column (2), against S. No. 2—

CO for the description against cloise (a), the following dcscupiun thtll be substituted-- " (a) wholly out of synthetic staple fibre of non-ccllu U1 ic oi£m including acrylic fibre ; or "

(n) from the dcscrlpticn against cknse (b), the brackets and wor

C3) S. No. 3 and the entries against it shall

be omitted,

2 8/75-CE, dated ist A'archj 197;

9

In the said notification in the Table,— (1) in S. No. 1, in sub-clause (a) of clause (ii), in column (3), for the entry t[6-o3", the entry " 20-00 " shall be subsitutcdj

(2) in S. No. 2, in sub-clauses (i), ("*% (m), (ID), (v) and (vf) of cUusc (a), fcr the corresponding entries in colvnori (3), the entries " l 2 ' 4 5 '\ "9'35", " 6 95 "4-80", "4-45", and "3-65" shull, respectively, be substitutet ;

(3) in S. No. 2, in sub-clausts (i), (""), (lit), (tv), (v) and (vi) of clause (F), for the corrcBpond'rg mTriis in cchirn (3), the entries "17-10", " I I - I O ",

> !795", "6-6o", "s-e-;" and "3-80" shall, respectively, be substituted.

10 30/75-CE, dated ist March, 1975? . In the said notification in the Table—

(1) in coli'mn(>2) against S. No. 2, from The description, the WOIC'B " oihcr limn ecrylc fibre,'* shall be om'tUd ;

^2) in column (2), fga'nst S. No. 4, in 1he description, the wort's, " aj-.d/or aciylic fibre " shall be cmittct.1 ;

(3) in S. No. 6, in clauses (t), ("), (in), (w) (u), (vi), (vii), (t

[No. 73/76]

G.S.R- 153(E)>—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 52/69-Central Excises, dated the 1st March, 1969, namely: —

In the said notification, in the Table—

(1) for SI. N03. 1 and 1A and the corresponding entries in columns (2),. (3) and (4) against those SI. Nos, the following SI, No. and entries shall, respectively, be substituted, namely: —

(3)

C4) ( I)

w

500"

Nil

of 69 or more counts,

" 1.

G.S.R. 154(E).—In pursuance of rule 96W of the Central Excise Rules, 1944, t he Central Government h.ereby directs that the ratea of duties in respect of commodities specified In the notifications of t he Government of India in the Ministry of Finance (Department of Revaiuue and Insurance), specified in column (2) of the Table hereto annexed shall be further amended in. the manner specified in the corresponding entry in column (3) of the said Table.

T HE TABLE

Amendment

Njtifijition No, and date

SI. No.

( i)

(3)

* • 1 • 1 i 4*/69-CE, dated ist Mirch, 1969

in the Table annexed to the said not'ficaticn, for the entries in column (3)) against SI. Nos. 2 and 3, the entries " 30-00" and "13.00" shall respectively be subs- tituted]

62/72-CE, dated 17th Mirch, 1972

2

in th? Table annexed to the said notification for the entries in column 3, against SI. Nos. 2 and 3, th: entries "30.00" and "13.00" sh^Il respectively be substitu- ted.

[No. 75776]

G.S.R. 155(E).—In pursuance of rule 96J of the Central Excise Rules. 1944. the Central Government hereby directs that the rates of duty specified In the noti- fication of the Government of India in the Ministry of Finance (Department of Revenue), No. 41/65-Central Excises, dated the 28th February, 1985 In respect 0/ powerloom shall be further amended in the manner specified below, namely: —

In the said notification—

(a) for the Table, the following Table shall be substituted, namely: —

THE TABLE

If the duty is paid per

If the duty is paid per

quarter

Year

R.5.

Rs.

Where not mire thin 49 pwerlooms are installed,—

12 • 50

50-00

I25'OO (i) on the first 2 pworlooms (ii) on th: next 2 piwerlooms .

2J0-OO (1V1) on the rest

3125 62 • 50

(b) in the first proviso, for the letters, figures and words "Rs. 100.00 per power- loom per quarter or Rs. 400.00 per powerloom per year", the letters, figures avid words "Rs. 125.00 per powerloom per quarter or Rs. 500.00 per powerloom per year" shall be substituted.

[No. 76/76]

G.S.R. 156(E).—In pursuance of rule 96J of the Central Excise Rules, 1944, the Central Government hereby directs that the rates of duty specified In the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 154/74-Central Excises, dated the 30th November, 1974. in respect of powerloom installed by the person referred to in the said notification, shall be further amended in the manner specified belo^, namely:—

In the said notification, for the letters, figures and words "Rs. 100.00 per quarter or Rs. 400.00 per year", the letters, figures and words or "Rs. 125.00 per quarter or Rs. 500.00 per year" shall be substituted.

[No. 77/76]

G.S.R. 157(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 ari~d Insurance), No, 88/69-Central Excises, dated the 1st March, 1969, the Central Government hereby exempts cotton fabrics, falling under sub-item 1(2) of Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (2) of the Table hereto annexed, from so much of the duty of excise leviable thereon as i sm excess of the duty specified in the corresponding entries in column (3) thereof:

T HE TABLI

Duty

51. No. Description

1

2

3

1. Processed handloom fabrics—

twelve per ct-nt. ad valorem

(j) upjrfine

twelve per cent, ad valorem

(if) fine

two and a half per cent, ad valorem (Hi) m:dium A

One per cent, ad valorem.

(iv) medium B

Nil

(v) coarse

twelve p;r cent, ad valorem.

OO n it otherwise specified

2 Fabricsj other than handloom fabrics, made

from sjrey fabrics which have not been minufactured in a composite mill and wnich hnvo already paid duty, or arc exitni'tid fwm duly when processed by independent p;ocessor,—

eleven and a half p.-i cent, ad valorem (") sup;rfine

eleven and a half p^r cent, ad valorem (i'O fine

two per c^ni. ad valorem

(Hi) medium A

(iv) medium B

one and a half per cent, ad valorem

(v) coarse

one-half per cent, ad valorem.

(vi) not otherwise specified

eleven and a half per cent, ad valorem

U Others, Which do not fall under S. No. 1 01

S. No. 2—

twelve and half per cent, a ad valorem (1) sup-rfine

twelve and a half per cent, advalorem (") fine

two per cent ad valorem

(iu) medium A

(iv) medium B

one per cent ad valorem

(i>) coarse

one-half per cent, ad valorem

(vi) not otherwise specified

twelve and a half per cent, advalorem

Provided that;

(i) the rotes of duty on grey superfine and grey tine fabrics produced on powerlooms m one or more factories under the same proprietorship in which not more than 30U powerlooms In all are Installed shall be one half of the appropriate rates as specified under column (3) against S. No. 3 of the Table annexed to this notification;

(ii) fabrics which have been manufactured in a composite mill and on which duty has been paid at the appropriate rates as specified under column (3) against S, No. 3 of the said Table, when subjected to finishing process or further finishing process or processes shall be exempted from so much of the duty of excise leviable thereon as has already been paid on such fabrics;

(111) fabrics which have been manufactured on powerloom (other than those in respect of which the manufacturer has been allowed to discharge his liability for duty on unprocessed cotton fabrics leviable on such fabrics by paying the amount fixed under rule 96J of the Central Excise Rules, 1944), and on which duty has been paid at the appropriate rates as specified in clause (i) of this proviso, when subjected to flnis.iing process or further finishing process or processes, shall be exempted from no much of the duty of excise leviable thereon as has already been paid on such fabrics;

(iv) processed powerloom fabrics (manufactured on powerlooms in respect of which the manufacturer has been allowed to discharge his liability for duty on unprocessed cotton fabrics leviable on such fabrics by paying the amount fixed under rule 96J of the Central Excise Rules, 1944), when subjected to further finishing process, shall be exempted from so much of the duty of excise leviable thereon as has already been paid on such processed powerloom fabrics;

(v) processed handloom fabrics, when subjected to further flinishlng process, shall be exempted from so much of the duty of excise leviable thereon as has already been paid on such processed handloom fabrics.

Explanation I—This notification shall apply also to cotton fabrics produced on powerlooms by any person who had. at any time during the period beginning from the 28th day of February, 1965 and ending with the 28th day of February, 1966 Xboth days inclusive) applied in pursuance of rule 174 or other relevant provisions of the Central Excise Rules, 1944—

(a) for a licence for the first time to manufacture cotton fabrics on power-

looms; or

(b) for amendment of any licence issued before the 28th day of February, 1963 for the manufacture of such fabrics so as to effect a change in the number of powerlooms or the location of the factory or ownership of the powerlooms as specified in the licence, whether after obtaining the permission of the Textile Commissioner therefor or not.

Explanation II—For this purposes of this notification:

(a) "composite mill" means a manufacturer who Is engaged in spinning of cotton twist, yarn or thread or weaving or processing of cotton fabrics with the aid of power and has a proprietary interest in at least two of such manufacturing activities;

(b) "handloom fabrics" means cotton fabrics made from cotton yarn (other than hand spun cotton yarn) and woven on looms worked by manual labour;

(c) "independent processor" means a manufacturer who is engaged exclu- sively in the processing of cloth with the aid of power and who has no proprietary interest in any factory engaged In the spinning or yarn or weaving of cotton fabrics.

TNo. 78/761

G.S.R. 158(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 cotton fabrics falling under sub-item 1(2) of Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (2) of the Table hereto annexed, when processed without the aid of power or steam, from so much of the duty of excise leviable thereon as is in excess of the duty specified in the corresponding entry in column (3) thereof:

THE TABLE

Duly

D "ic"ntii>n

s. No

1

2

3

1

2 T

4 •; 6

Sup:rfinc Fine Medium A Medium B Coarse Not otherwise sp'ec'fl ;d

Twelve per cent, ad valorem. Twelve p:r cent, ad valorem. Two and a half per cent ad valorem. One per cent, ad valorem. Nil. Twelve per cent, ad valorem.

[No. 797761

G.S.R. 159(E).—In exercise of the powers conferred by sub-rule (1) of rulo 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cotton fabrics, falling under sub-item 1(2) of Item No. 19 of the First Schedule of the Central Excise Rules, 1944, the Central Government hereby makes the finishing processes specified in column (2) of the Table hereto annexed, from the whole of the duty of excise leviable thereon subject to the conditions laid down In the corresponding entry in column (3) of the said Table.

'THE TABLB

Conditions

Description

s.

No

I

2

3

i

Provided that the fabric so bleached, dyed or (a) bleaching Without the aid of power or"

printed—•

(*) has not been atentered on a atcntcrJng

machine.

3tcam> including manual bleaching in op;n vats wherein steam may b; used for heating the water or the solution;

(it) is not subjected to any further prccess when conducted with the sid of Pcwcr or

steam

Explanation: process of calendering (other than calendering with grooved rollers) (b) dy-lng without the aid of power of steam, including dyeing with jiggers operated manually Wherein steam may • b; used for heating the Water or the solution or the dyebath

(c) printing without the aid of power or steam but excluding printing with more than three colours

in a factory engaged solely in such process shall not be considered to be ft further process for the purposes of clause (ii) cf the proviso.

I

3

Cindering (other than calendering With

r*

grooved rollers).

Flanelletc raising,

3

4 5 6

7

8

Stentering, D-mping on gi"ey and bleached sorts. Back filling on grey and bleached, Singeing¹, that is to say, burning aWay oi knot and loose ends in the fabrics, Scouring;, that is to say removing yarn size

and natural oil found in cotton>

Cropping or buttacutting,

9

1 0.

I I.

Curing or heat setting, Padding, that is to say, applying natural starch on one or both sides of the fabric.

[No. 80/76]

G.S.R. 16O(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 makes the following rules further to amend the Central Excise Rules, 1944, namely:—

1. Short title and commencement—(i) These rules may be called the Central Excises (Tenth Amendment) Rules. 1976;

(il) They shall come into force on the date of their publication in the Official Gazette.

2. Amendment of rules 96B and 96C of the Central Excise Rules, 1944.

In the Central Excise Rules, 1944— (i) in rule 96B, in sub-rule (1) for sub-clause (c) of clause (i), the following sub-clause shall be substituted, namely:—

"(c) in the case of cotton fabrics falling under Item No. 19-1(2) of the First Schedule to the Act, the category thereof, namely,— (A) the word "Coarse" where the average count of yarn is below 17s, the wor^. "Medium-B" where the average count of yarn is 17s or more but is less than 26s; the word "Medium-A" where the average count of yarn is 26s or more but is less than 41s; the word "Fine" where the average count of yarn is 41s or more but is less than 61s; and the word "Superfine" where the average count of yarn is 61s or more; or (B) "Cotton fabrics not otherwise specified", as the case may big.

Explanation.—Where any cotton fabrics, falling under Item No. 19 1(2) of the First Schedule to the Act had been marked in accordance with sub-clause (c) of clause (i) of sub-rule (1) of rule 96B, as in force Immediately before the 16th day of March, 1976, the Collector may, in his discretion, allow the clearance of such fabric without Insisting on revised marking under the said sub-clause (c) as substituted by these rules."

(il) In rule 96C, in sub-rule (3) „ for the words "coated and impregnated fab- the words "coated, impregnated or laminated fabrics" shall be substituted.

[No. 81/76]'

G.S.R. 1B1(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 Action 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1&57 (58 of 1957), the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), specified in column (3) of the Table hereto annexed, shall be amended or further amended, as the case may be, in the manner specified in tho corresponding entry in column (3) of the said Table.

T HE TABLE

Notification No. and date

Amendment

SI. No.

i

2

3

i 91'69 CE,

In the Table annexed to the said notifica- dated the 1st March, 19(19

tion,-

(t) for the description under col. (3) againBt

SI. No. n, the description " grey (unpro- cessed cotton fabrics manufactured on poWerlooms" shall be substituted ;

(") S. Nos. 17, ISJ 19 and 20, and the entries specified under column (2)3(3)J (4) EEd (5) against the said S. NOB., shall be omitted.

2 57/73-CE,

In the said notification for the Explanaticja.

dptcd the 1st March, 1973

at the end, the following Explanaticn shall be substituted, namely :-

Explanation ; For the purposes of this noti-

fication,—

(0 " fents" means-

(a) bonafide cut pieces ofcotttn fabrics (ex- cluding cut pieces of towels) of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabric is one metre or more, and of lenght 65 centimetres or more but not exceeding 135 centimetres Where the width of the fabric is less than one metre, arising during the normal course of manufac- turing (including processing) or packing or drawing samples;

(b) damaged cotton fabrics (excluding dama- ged towels) of length 45 centimetres or more but not exceeding 9° centimetres Where the width of the fabric is enc metre or more, and of length 65 centimetres or more but not exceeding 135 cen- timetres Where the width of the fabric is less than one metre; and

(c) cut-pieces of length 45 centimetres or more but not execedng 90 centimetres where the width of the fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centi- metres where the width of the fabric is less than one metre, cut from damaged dhoties or sarees.

(it) "rags" means—

(a) bonafide cut pieces of cotton fabrics of length more than 23 centimetres but less than 45 centimetres where the width of the fabric is 1 metre or more, and of length more than 23 centimetres hut less than 65 centimetres where the width of the fabric is less than 1 metre, arising during the normal course of manufacturing (including processing) or packing or drawing, samples; and

rv

2

3

(b) cut pieces of damaged or sub-stanc'crd cotton fabrics of length more than 23 cen- timetres but less ll an 45 centimetres where the width of the fabric is one metre or more and of length more than 23 cen- timetres but less than 65 centimetres where the vidtb of the fabric i;, less than one metre.

109/75-GE, dated ih? 30thAp il, 1975

3

In the Schedule annexed to the said notifica- tion, Sl.No. 5 and the entr relating thereto3 shall be omitted.

[No. 82/76]

G.S.R. I62(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 cotton fabrics falling under sub-item 1(2) of item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (2) of the Table hereto annexed from so much of the duty of excise leviable thereon under the first mentioned Act as is in excess of the duty specified in the corresponding entries in' column (3) thereto.

THE TABLE

D u ty

Description

s.

No.

( 2)

( i)

(3)

Fabrics, other than har dloom fabrics, made from grey fabrics which have rot been nwDufactun dir. a composite milland which have already paid duty or are exempted from duty, when processed by indt pen- dent processor—

o ne a nd a h a lf p er c e n t, ad (i) Medium-A

valorem

(ii) Medium-B

Nil

( i i i) C o a r se . . . . . ..

Nil

Explanation,—For the purpose of this notification: (a) "Composite mill'¹ means a manufacturer who is engaged in spinning of cotton twist, yarn or thread or weaving or processing of cotton fabric with the aid of power and has a proprietary interest In' at least two at such manufactur- ing activities;

(b) "handloom fabrics" means cotton fabrics made from cotton yarn (other than hand spun cotton yarn) and woven on looms worked by manual labour;

(c) "independent processor" means a manufacturer who Is engaged exclusive- ly in the processing of cloth, with the aid of power and who has no proprietary Interest in any factory engaged in the spinning of yarn or weaving of cotton fabrics.

[No. 83/76.]

G.S.R. 163(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 (5& of 1957), the Central Government hereby exempts cotton fabrics, falling under sub-item 1(2) cf Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944), when processed without the aid of power or steam, from the whole of the duty of excise leviable thereon under the first mentioned Act,

[No. 84/76]]

G.S.R. 164(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 •of the Central Excise Rules, 1944, the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), specified in column (1) of the Table hereto annexed shall be amended or further amended, as the case may be. in the manner specified in the corresponding entry in column (2) of the said Table.

THE TABLE

Amendment

Notification No. and date

( 2)

( 1)

"] In each of the notifications specified under column (1), for the expression "impregnated > or coated", wherever it occurs in each such notification, the expression ' impregnated,

J coated or laminated", shall be substituted. 48/69-OE, dated the 1st March, 69. 50/69-CE, dated the 1st March, 69. •^2/72-CE, dated the 17th March, 72. •63/72-CE, dated the 17th March, 72. 186/75-CE, dated rhe 21st August, 75.

[No. 85/76.]

G.SJt. 166(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 oi the Central Excise Rules, 1944, the Central Government hereby exempts articles of ready to wear apparel, falling under Item No, 22D of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty ot excise- leviable thereon.

[No. 86/.76]l

G.SJB. 166 (E).—In exercise of the powers conferred by sub-rule (1) of rule ft of the Central Excise Rules, 1944, the Central Government hereby exempts mine- ral fibres and yarn and manufactures therefrom, falling under Item No 22F of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and specified In: column (2) of the Table hereto annexed, from the whole of the duty of excise leviable thereon.

THE TABLE

Description

Sl.No.

( i)

i.

2.

Rock wool- Yarn spun wholly out of glass fibres. GrlasB fabrics.

3-

[No. 87/76.}

O.&R. 167(E).—Whereas "mineral flbrea and yarn and manufactures therefrom" have been specified in Item No. 22F of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) by clause 35 of the Finance Bill, 1976, which clauBe- has, by virtue of the declaration made in the said Bill under the Provisional Collec- tion of Taxes Act, 1931 (16 of 1931), the force of law;

And whereas it Is not intended that, pending the enactment of the Bill afore- said, duties of excise should be levied and collected on such mineral fibres and yarn and manufactures therefrom both under Item Nos. 18 and 22 and under Item. No. 22F of the First Schedule to the said Act;

Now, therefore, 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 J957) the Central Government hereby exempts until the enactment of the Finance Bill, 1976:—

(i) mineral fibres and yarn, from the whole of the duty of excise leviable thereon under Item No. 18 of the First Schedule to the first mentioned Act,

(ii) manufactures from mineral fibres and yarn, from the whole of the duty of excise leviable thereon under Item No. 22 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and from the Addi- tional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957).

[No. 88/7GT"

LAJJA RAM, Dy. Secy..

CENTRAL EXCISES

New Delhi, the 16th March 1976

G.S.R. 168(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 cement of the varieties specified in column (2) of the Table hereto annexed and falling under sub-item (1) of Item No. 23 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of the duty specified in the corresponding entry in column (3) thereof.

THE TABLE

Duty

Variety

s. No.

i

2

3

i

Rupees ninety four per meiric Waler-proof (Hydrophobic) cement

tonne.

2 Grey cement of sp:cific surface not less rhar 35COcmB/G, Rupees nirety-ore per metric

tonne.

rapid hardening cem-nl arid low heat cement

Rupees eighty-two p:r metric Others

3

tonne.

[No. 89/76]

P, N. MALHOTRA, Under Secy.

CENTRAL EXCISES

New Delhi, the 16th March 1976

G.S.R. 169 (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 glass and glassware falling under Item 23A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.

2. Nothing contained in this notification shall apply to glass or glassware pro- duced in any factory, including the precincts thereof, whereon aix or more work- era are working, or were working on anv day of the preceding twelve months.

Explanation.—In this notification, "workers'' includes owners who actually participate in any process of manufacture of glass or glassware.

[No. 90/7611J B. K. CHANDRA, Under Secy.

CENTRAL EXCISES

New Delhi, the 16th March 1976

G.S.R. 170(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 o£.

the Central Excise Rules, 1944, the Central Government hereby exempts parts of refrigerating and air-conditioning appliances and machinery all sorts, falling under sub-item (3) of Item No. 29A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), read with the notification of the Government of India In the Ministry of Finance (Department of Revenue) No. 80/62-Central" Excises, dated the 24th April, 1962, from so much of the duty of excise leviable on the said parts as is in excess of one hundred per cent, art valorem.

[No. 91/76]]!-

G.S.E. 171 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Eules, 1944, the Central Government hereby exempts water coolers, falling under sub-item (1) of Item No. 29A of the First Schedule to the Central Excises and Salt Act. 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excss of forty per cent, ad valorem.

[No. 92/76]]

G.S.R. 172(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 parts of refrigerating and air-conditioning appliances and machinery, intended to be used for the purposes specified hereafter in this notification, and falling under sub-item (3) of Item No. 29A of the First Schedule to the Central Excises and Salt Act, 1944 (l of 1944), read with the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 80/62-Central Excises, dated the 24th April, 1962, from so much of the duty of excise leviable on the said parts as is in excess of twenty per cent, ad valorem, subject to the following conditions, namely:i—

(i) the Collector of Central Excise is satisfied that the aforesaid parts are required for use in refrigerating or air-conditioning appliances or machinery which is already installed or to be installed in any of the establishments specified in the Schedule hereto annexed;

(ii) the owner, or as the case may be, the chief executive of the establish- ment in respect of which parts of refrigerating or air conditioning appliances or machinery are required, gives a written undertaking to the Collector of Central Excise that he will satisfy the proper officer of the Central Excise—

(a) within one month of the date of clearance of the parts by the manu- facturer, after payment of duty or such extended period as the Collector of Central Excise may allow, in the case of parts required for the refrigerating or air-conditionlnj; appliances or machinery already installed in such establishment, and

(b) within one year of the date of clearance, of the parts by the manu- facturer aftqr payment of duty, or such extended period as the Collector of Central Excise may allow, in' the case of parts required for the refrigerating or air-conditioning appliances or machinery to be installed in such establishment.

that the parts are actually used in the refrigerating or air-conditioning appliancea or machinery installed or to be installed, as the case may be,, in such establishment specified in the Schedule hereto annexed and, in default, to pay the part of the duty which is exempt under this notification; and

(iii) the procedure specified in Chapter X of the Central Excise Rules, 1944, is followed.

THE SCHEDULE

1. Computer rooms. 2. Research and test laboratories. 3. Animal houses. 4. Telephone exchanges. 5. Broadcasting studios. 6. Trawlers, 7. Dams. 8. Mines and tunnels. 9. Thermal and hydel power stations.

10. Technical buildings of Military Engineering Service. 11. Any hospital run by the Central Government, a State Government, a Local Authority or a Public Charitable Institution.

12. Any factory.

Explanation.—For the purpose of this notification, "factory" means any pre- mises including the precincts thereof where any goods are manufactured or are stored but does not include any premises which are used for office purposes.

[No. 93/761

G.S.R. 173 (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 metal jacketed dry batteries falling undr sub-item (1) of Item No. 31 of the First Schedule- to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of twenty "pef cent, ad valorem.

[No. S4/76] P. N. MALHOTBA, Under Secy.

CENTRAL EXCISES New Delhi, the 16th March 1976

G.S.R. 174(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 elec- tric batteries and parts thereof falling under Item No. 31 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and speciflted in column (2) of the Table hereto annexed from so much of the duty leviable thereon, as is in excess of the duty specified in the corresponding entry in column (3) thereof:

THE T^BLK

Description

Duty

SI. No.

i

2

3

Nil

Electric batteries . < * Parts of electric batteries—

00 W

Nil

(a) Containers and covers . . . (b) Plates

Twelve per cent, ad valorem.

2 .Nothing contained in this notification shall apply to electric batteries or parts thereof manufactured—

(a) (i) by a manufacturer, or

(ii) in the case of a partnership, by a partner thereof.

having proprietary interest in any other concern manufacturing electric batteries or parts thereof; or

(b) in any factory including the precincts thereof whereon six or more workers are working, or were working on any day of the preced- ing twelve months.

Explanation.—In this notification, "workers" includes owners who actually participate in' any process of manufacture of electric batteries or parts thereof.

[No. 95/76.]

G.S.R. 175(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 electric storage batteries, falling under sub-Item (2) of Item No. 31 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon:

Provided that—•

(i) it is proved to the satisfaction of the Collector of Central Excise that the aforesaid storage batteries are intended to be used as original equip- ment parts by the manufacturers of motor cars falling under sub-item (2) of Item No. 34 of the aforesaid Schedule; and

(ii) in relation to any concession In respect of such storage batteries, the procedure set but in Chapter X of the said Rules is followed. Explanation.—For the purposes of this notification, "motor car" means a motor vehicle constructed Or adapted to carry, including the driver, not more than six persons, whether or not for fare, but does not include a jeep ambulance and van, by whatever name called.

[No. Q6/76J

G.S.R. 176 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 at the Central Excise Rules, 1944, the Central Government hereby exempts goods ialljjjg under sub-item (3) of Item No. 33A of the First Schedule to the Central Excises and Salt Act,, 1944 (1 of 1944) and of the description specified in column (2) of the Table hereto annexed, from so much of the duty of excise leviable thereon as is in excess of the amount specified in the corresponding entry in column (3) of the said Table.

THE TABLE

Description

Amount of duty (Rupees per set) SI. No.

(3) CD

( 2)

w R1 ii -)?rarn>, or r ilios (t icludlng transistcx sets) with extra Space ia cibftict for fitting in record players or record changers, the

value of whichj per set,—

100•00

(i) does n ot exceed R s. 450 . . . .

300-00

(ii) exceeds R s. 450 . . . . . ..

C )m:>iuation Sits of r a i i o s ( n cl Jtling traTsistor sets) and tape r - c o r d i rs (including cassette recorders and tape decks)3 the value of whichj per set,—

(i) does n ot exceed R s. 700

. . . ..

I2J-00

3OO-O0

(ii) exceeds R s. 700 . . . . . ..

G.S.R. 1T7(E).—In' exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules. 1&44, the Central Government hereby makes The following further amendment in' the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 46/74- Central Excises, dated the 1st March, 1974, namely:—

In the Table annexed to the said notification, for item (vlii) and the corres- ponding entries in columns (1) and (2) against that item, the following item and entries shall, respectively, be substituted, namely:—

( 2)

. Two hundred "(vili) exceeds Rs. 675 but does n ot exceed Rs. 8oo

- T h r ee hundred (ix) exceeds Rs. 8oo but does n ot exceed R s. IOOO

- Four h u n d r e d" (x) exceeds Rs. iooo

. . ..

[No. 98/76.]'

G.S.R. 178(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rulgs, 1944, the Central Government hereby exempts broad- cast television receiver sets, falling under sub-Item (1) of item No. 33A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), of a value not exceeding one thousand eight hundred rupees per set, from so much of the duty of •fixcise leviable thereon as is in excess of five per cent, ad valorem.

.[No. 99/J8J

H. K. CHANDRA, Under Secy.

CENTRAL EXCISES

New DeHhi, the 16th March 1976

G.S.R. 179 (E).—Whereas "Computers (including Central Processing Units and Peripheral Devices), all sorts" have been specified in Item No. 33DD of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) by clause 35 of the Finance Bill, 1976 which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of the Taxes Act, 1931 (16 of 1931), the force of law;

And whereas it is not intended that, pending the enactment of the Bill afore- said, duties of excise should be levied and collected on such Computers both under Item No. 33D and Item No. 33DD of the First Schedule to the said Act;

Now, therefore, in exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944. the Central Government hereby exempts, until the enactment of the Finance Bill, 1976, Computers (including Central Processing Unit3 and Peripheral Devices) from the whole of the duty of excise leviable thereon under Item No. 33D of the First Schedule.

[No. 100/76]| P. N. MALHOTRA, Under Secy.

CENTRAL EXCISES

New Delhi, the 16th March 1679

G.S.R. 180(E),—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules. 1944. the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 47/74-Central Excises, dated the 1st March, 1974, namely:—

In the Table annexed to the said notification, for the entries in columns (3) and (4) against S. No. 2, the following entries shall be substituted, namely:—

(3)

(4)

"Motor vehicles of not more than 16 H. P. by Royal Automobile Clv.b

(R.A.C.) rating—

(a) vehicles with body

Fifteen per ceritr

ad valorem.

(b) others (including chassis whether or not with cab)

Twenty per ccr.t.

ad valorem,"

[No. 101/781

G.S.R. 181 (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 powered cycle rickshaws, falling under Item No. 34 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.

Explanation.—"Powered, cycle rickshaw" meana a mechanically propelled cycle rickshaw which may also be propelled by pedalling, if any neces- sity arises for so doing.

[No. 103/76]]

G.S.R. 182(E).—In exercise of the powers conlerred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts footwear falling under sub-item (1) of Item No. 36 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.

2. Nothing contained in this notification shall apply if such, footwear is produced in any factory including the precincts thereof—

(a) whereon fifty or more workers are working, or were working on any

day of the preceding twelve months, and

(b) where the total equivalent-of power used in the process of manufactur-

ing footwear exceeds two Horse Power.

[No. 103/76J

R. K. CHANDRA, Under Secy.

CENTRAL EXCISES New Delhi, the\ 16th March 1976

G.S.E. 183(E).—AVhereas Item No. 45 relating to safety razor blades made of stainless steel 1B proposed to be omitted from, the First Schedule to the Central Excises and Salt Act, 1944. by clause 35 of the Finance Bill, 1976;

Now, therefore, in exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts, until the enactment of the Finance Bill, 1976, safety razor blades made of stainless steel from so much of the duty of excise leviable thereon under Item No. 45 of the said First Schedule aa is in excess of one per cent, ad valorem.

|,No. 104/76]! P. N. MALHOTRA, Under Secy.

CENTRAL EXCISES New Delhi, the 16th March 1970

G.8.R. 184 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 ol the Central Excise Rules, 1944, the Central Government hereby exempts all goods, falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon:

Provided that nothing contained in this notification shall apply to goods manu- factured in any premises, including the precincts thereof, in any part of which a manufacturing process Is being carried on or Is ordinarily so carried on—

(i) with the aid of power, provided that fifty or more workers are working or were working thereon on any day of the preceding twelve months;

(il) without the aid of power, provided that one hundred or more workers •re working or were working thereon on any day of the preceding twelve months and provided further that in no part of such premises any manufacturing process is being carried on with the aid of power. [No. 105/76]¹ B. K. CHANDRA, Under Secy.

CENTRAL EXCISES New Delhi, the 16th March 1976

G.S.R. 185(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 ol the Central Excise Rules, 1944, read with sub-clause (5) oi clause 36 of the Finance Bill, 1976 which clause has by virtue of the declaration made In the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts all the goods set forth in the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), other than those comprised in Items Nos. 1D(2), 41(1), 41(2), 41(4), 411(1), 411(2), 411(4), 14, 14C, 14D, HDD, 14F, 14H, 15A, 16A, 16AA, 16B, 18, 19, 22A(2), 23(2), 26, 26A, 26AA, 26B, 27 and 28 of the said Schedule from the whole of the auxiliary duty of excise leviable Wnereon under sub-clause (1) of clause 36 of the Finance Bill, 1976.

CNo. 106/76T

G.S.R. 186(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (5) of clause 36 of the Finance Bill, 1976 [which clause has, by virtue of th^ declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law],

and the notification of the Government of India in the Department of Eevenue and Banking No. 106/76-Central Excises, dated the 16th March 1976, the Central Government hereby exempts the excisable goods falling under 'such Items of the First Schedule to the Central Excises and salt Act, 1944 (1 of 1944) (hereinafter called the Central Excises Act), as are specified in column (2) of the Table hereto annexed, from so much of the auxiliary duty of excise leviable thereon under sub-clause (1) of clause 38 aforesaid, as is in excess of the dutv specified in the corresponding entry in column (3) of the said Table.

THE TABLE

Item No. in tlie First Schedule to the

Central Excises Act

Serial No.

Duty as percentage of duty leviable urdcr the Central Excises Actj read with any noti- fication for the time being in force issued under the said Act or the^ rules made thereunder.

( i)                     ( 2)                                      (3)
  i                   ID  (2)                                 .   Fifty
  2                   41  (i)                                 .  Ten
  3                   41 (2)                                  .  Ten
  4                  41(4)                                    .  Ten
  5                  411(1)                                   .  Ten
  6                   411(2)                                  .  Ten
  1                  411(4)                                   .  Ten
  8                   Hi                                      .  One  hundred
  9                   14II                        •     .     "  One  hundred
 10                   14IH                                    .   Fifty
 II                   14C                                    .   Fifty
 12                   14D                                        Twenty
 13                   14DD                                    .  Twenty
 14                   14F                                     .  Fifty
 15                   14H                                     .  Twenty
 16                   I5A(I)                                  •  Thirty  three  and ore  thiid
                      I5A(2)                                  -  Thirty  three  and  ore  thJxd
 18                  I5A(3)                                   -  Forty
 19                   I5A(4)                                  •  Forty
20                   16A                                      .  Twenty
 21                  16B                                .     .  Ten
 22                   I 8D                                    -  Fifty
 23                   19                                      .  Thirty  three  and  one  third1
 24                  22A(2)                                   .  Fifty
 25                  23(2)                                    .  Ten
 26                  26                                          One  hundred
 27                  26A                                     .   Forty
 28                  26B                                         Seventy five
 29                  28                                       -  Seventy

Provided that the duty calculated at the percentages specified in column (3) of the said Table shall not in any case exceed twenty per cent, of the value of such goods as determined in accordance with the provisions of section' 4 of the Central Excises Act.

tNo. 1O7/76.J

G.S.R. 187 (E).—In exercise of the powers conferred by sub-rule (1) of rule .'8 of the Central Excise Rules, 1944, read with sub-clause (0) of clause 3(J of the Finance Bill, 1976 [which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931). the lorce of law], and the notification of the Government of India in the "Department of Revenue and Banking No. 10B/76-Central Excises, dated the 16th March, 1976, the Central Government hereby exempts unmanu- factured tobacco, falling under Item No. 41 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and not actually used for the manufacture of (a) cigarettes, or (b) smoking mixtures for pipes and cigarettes, or (c) biris, -and specified In column (2) of the Table hereto annexed, from the whole of the auxiliary duty of excise leviable thereon under sub-clause ((1) of clause 36 .aforesaid.

THE TABLE

Description

•.S.No.

r.

2.

Stems of flie-cured tobacco larger than 6-35 milli-metres in size. Dust of tobaccoi whether fl ie-cure4 or other than fl'le-cured, which passes throURh a sieve having not less than 25 uniform apertures p;r linear inch and made of 27 S.W.G. wire having a diameter of 0-417 mm.

[No. 108/761

J

/.

G.S.E. 188(E).—In exercise of the powers conferred by sub-rule (1) of rule 8'. of the Central Excise Rules, 1944, read with sub-clause (5) of clause 36 of the- Finance Bill, 1976 [which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (IS of 1931), the force of law], and the notification of the Government of India, in the Department of Revenue and Banking No. 10

[No. 109/76]',

G.S.R. 189(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules. 1044, read with sub-clause (5) of clause 36 of Xha Finance Bill, 1976 [which clause has, by virtue of the declaration made in the said .Bill under the Provisional Collection of Taxes Act, 1931 (lft of 1831). the force of lawl, and the notification of the Government of India in the Department of Revenue and Banking No. 108/79-Central Excises, dated the 16th March, 1976, the Central Government hereby exempts Synthetic Rubber of the description specified in column (1) of the Table hereto annexed and falling under item No. 16AA of the First Schedule to the Central Excises and Sjdt Act, 1844 (1 of 1944) (hereinafter called the Central Excises Act), from so much of the auxiliary duty of excise leviable thereon under Sub-clause (1) of clause 38 aforesaid, as is in excess of the duty specified in the corresponding entry in column <2) of the said Table.

T HE TABLE

Description Duty as percentage of the value of the goods detirmlned to accordance with the pro- visions of section 4 of the Central Excises

Act.

(1)

CO

Synthetic rubber Including Butadiene Acryloni- trile Rubberj Styrene Butadiene Rubber and Bityl rubber, Synthetic rubber latex, includ- ing prevulcanised Synthetic rubber latex—

(a) Styrene Butadiene Rubber—

(i) S-1500 and S-1502 grades • 5m5

(ii) S-1712 grade . . . 6 - 25

(iii) S-1938 gride . . . 20

(iv) Other grades;

. NIL

(b) All othws NIL

[No. 110/78]

G.S.R. 194(E).—In exercise of the powers conferred by sub-rule (1) of rule 3 of the Central Excise Rules, 1944, read with sub-clause (£) of clause 36 of the Finance Bill, 1970 [which clause has, by virtue of the declaration made in the oaid Bill under the Provisional Collection of Taxes Act. 1931 (16 of 1931), the force of law], and the notification of the Government of India in the Department of Revenue and Banking No. 106/76-Central Excises, dated the 16th March, 1976, the Central Government hereby exempts cotton fabrics falling under sub-item 1(2) of Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1044 (1 of 1944), from the whole of the auxiliary duty of excise leviable thereon under sub-clause (1) of clause 36 aforesaid.

[No. 111/76]¹

ikW U A Z J I 1 1£ u. i UJA ^ A I K A U K D I N A RY [PART II—

G.S.R. 191 (E).—In exercise of the powers conferred by sub-rule Q.) of rule a of the Central Excise Bulesx 1944, read with sub-clause (5) of clause 36 of the Finance Bill, 1976 [which clause has, by virtue of the declaration made In the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of lawl, and the notification of the Government of India In the Department of Bevenue and Banking No. 106/76-Central Excises, dated the 16th March, 1976, the Central Government hereby exempts iron or steel products, falling under Item No. 26AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter called the Central Excises Act), and of the description specified in column (1) of the Table hereto annexed, from so much of the auxiliary duty of excise leviable thereon under sub-clause (1) of clause 38 aforesaid, as is In excess of the duty specified in the corresponding entry in column (2) of the said Table.

THE TABLE

Description

Duty as percentage of duty leviable vr dcr the Central Excise Act, read with any notifica- ttonfotthetimebeinginforcf issued urder the said Act or the rules made thereunder.

( 2)

CD

Iron OT steel products—

Seventy

(a) Skelp . . . . .

Ore hnrdred

(b) AH other iron or Steel products

Provided that the duty on rails and sleeper bars used for railway track shall be seventy five per cent, of the duty leviable under the Central Excises Act, read with any notification for the time being in force issued under the said Act or the rules made thereunder;

Provided further that the duty calculated at the percentages specified in column (2) of the aforesaid Table shall not in any case exceed twenty per cent. of the value of such goods as determined in accordance with the provisions of section 4 of the Central Excise* Act.

[No. 112/76J

G.S.R, 192 (E).—In exercise of the powers conferred by sub-rule '(1) of rule ft of the Central Excise Rules, 1944, read with sub-clause (5) of clause 38 of the Finance Bill, 1978 [which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931). the force of lawl, and the notification of the Government of India in the Department of Bevenue and Banking No. 106/76-Central Excise*, dated the 16th March, 1976, the Central Government hereby exempts aluminium, falling under Item No. 27 of the First Schedule to the Central Exolseg and Salt Act, 1944 (1 of 1944), from so much of the auxiliary duty of excise leviable thereon under Bub-clause (1) of clause 36 aforesaid, as is in excess of thirty-three and one third per cent. of the duty leviable under the Central Excises and Salt Act, 1944, read •with any notification for the time being in force issued under the said Act or the rules made thereunder:

Provided that the exemption contained in this notification shall not apply In relation to aluminium in any form—

(i) required by the Central Government to be supplied as levy aluminium In pursuance of the Aluminium (Control) Order, 1970, as In fortfft. for the time being, read with the notifications and orders issued thereunder; or

(il) manufactured by any person out of aluminium of any other form that has been supplied, in pursuance of the Order referred to in clause (i), as levy aluminium.

Provided further that the auxiliary duty so leviable shall not, in any caae, exceed twenty per cent, of the value of the goods as determined in accordance with the provision* of section 4 of the Central Excises and Salt Act, 1944.

[No. 113/7aT

G.S.R. 1&3(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (6) of clause 36 oi the Blnance Bill 1976 [which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1031 (16 of 1931), the force of law], the Central Government hereby exempts excisable goods specified In the notification of the Government of India in the Department of Revenue and Banking No. 106/76-Central Excises, dated the 16th March, 1976, and in respect of which goods a notification under sub-rule (1) of rule 8 of the aforesaid rules has been issued by the Central Government exempt- lug them from so much of the duty of excise leviable thereon as is equivalent to the amount of duty of excise already paid on other excisable coods (hereinafter referred to as "the intermediate products") used in their manufacture and which are specified in the respective notifications from so much of the auxiliary duty of excise leviable thereon as is equivalent to the auxiliary duty of excise already "eid on the intermediate products specified In the respective notifications.

[No. 114/76]

G.S.R. 1#4(E).—In exercise ol the powers conferred by rules 12. 12A and 191A Of the Central Excise Rules, 1944, read with clause 38 of the Finance Bill, 1976, [which clause has, by virtue of the declaration made In the said BUI under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law], the Central Government hereby directs that where any goods have been subjected to an auxiliary duty of excise under the aforesaid clause and where on the export of such goods to any country or territory outside India other than Nepal; and Bhutan, the Central Government, by a notification under the said rules 12 and 12A or the Central Board of Excise and Customs, by a declaration under the said rule 191A as the case may be, has permitted the rebate of excise duty paid on such goods under the Central Excises and Salt Act, 1944 (1 of 1944), a rebate of the auxiliary duty of excise shall also be made subject to the same conditions as govern the rebate of excise duty.

[No. 11S/76J

G SB 195(E).—In exercise of the powers conferred by rule 191-B of the Central Excise Rules, 1944, read with clause 36 of the Finance Bill, 1978, [which clause has by virtue of the declaration made in the said Bill under the Provisional Col- lection of Taxes Act, 1931 (16 of 1931), the force of law], the Central Government hereby directs that where any goods are liable to auxiliary duty of excise under the aforesaid clause and where the Central Government has, by a notification issued under the said rule 191-B, permitted the manufacture pf specified ftici** in bond, from specified excisable goods, manufacture of such articles in bond, from such excisable goods shall also be permissible for the purposes of the aforesaid clause subject to the same conditions as govern such manufacture under the afore- sold rule 191-B.

G.S.R. 196 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (5) of section 34 of the Finance Act, 1975 (25 of 1975), the Central Government hereby exempts all the goods mentioned in the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the auxiliary duty of excise leviable thereon "under sub-section (1) of section 34 of the Finance Act aforesaid, for the period commenc- ing on the 16th day of March, 1976 and ending with the 30th day of June, 1976,

TNo. il7/7aj

G.S.R. 197 (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 o£ special Importance) Act, 1957 (58 of 1937) and all other powers enabling it in this behalf, the Central Government hereby rescinds the following notifications of the Government of India in the Ministry of Finance, Revenue Division, Department of Revenue, or Department of Revenue and Insurance, as the case may be, namely.v—

1. 19-Central Excises, dated the 18th April, 1955. 2. 51/61-Central Excises, dated the 1st March, 1961. 3. 60/62-Central Excises, dated the 24th April, 1962, 4. 93/67-Central Excises, dated the 26th May, 1967. 5. 67/60-Central Excises, dated the 1st March, 1969. 6. 95/71-Central Excises, dated the 29th May, 1971. 7. 141/71-Central Excises, dated the 26th July, 1971. fl. 130/71-Central Excises, dated the 26th July, 1971. 9. 163/71-Central Excises, dated the 10th August, 1971.

10. 124/72-Central Excises, dated the 19th April, 1972. 11. 54/73-Central Excises, dated the 1st March. 1973. 12. 115/73-Central Excises, dated the 30th April, 1973. 13. 164/73-Central Excises, dated the 1st September. 1973. 14. 176/73-Central Excises, dated the 13th September, 1973. 15. 25/74-Central Excises, dated the 1st March, 1974. 16. 27/74-Central Excises, dated the 1st March, 1974. 17. 85/74-Central Excises, dated the 1st May, 1974. 18. 26/75-Central Excises, dated the let March, 1975. 19. 32/75-Central Excises, dated the 1st March, 1975. 20. 33/75-Central Excises, dated the 1st March, 1973. 21. 54/75-Central Excises, dated the 1st March, 1973. 22. 8/76-Central Excises, dated the 9th January. 1976. U8/76J

G.S.R. 198 (E).—In exercise of the powers conferred by sub-rule (1) o£ rule 6flA of the Central Excise Rules, 1944, the Central Government hereby make* ihe fol- lowing further amendments in the notification of the Government of India In th" Ministry of Finance (Department of Revenue), No. 223/62-Central Excises, dated the 29th December, 1962. namely:—

In the said notification,—

(i) for entry "8. Paper excluding corrugated board with two or more plies", the entry "8. Paper and paper boards", shall be "ub"tltuted;

(it) after Item No. 39. the following Item shall be inserted, namely:—

"40. Starch, including dextrin and other forms of modified starch.".

[No. U9/70J

(i) "8. Paper excluding corrugated board with two or more plies"

"8 Paper and paper boards "

"40. Starch, including dextrin and other forms of modified starch.".

G.S.B. 199(E).—In exercise of the powers conferred by rule 12 of the Central Excise Rules 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 197/62-Central Excises, dated the 17th November, 1962, namely:—

In the Table annexed to the said notification, In column (2), against serial No. 1, the following entries shall be added at the end, namely: —

"Starch (Including dextrin and other forms of modified starch):

Mineral fibres and yarn and manufactures therefrom;

Computers (Including central processing units and peripheral devlce3>, all sorts".

[No. 120/761 p. N. JIALHOTRA, Under Secy.

"Starch (including dextrin and other form* of modified starches);

Mineral fibres and yarn and manufactures therefrom;

Computers (Including central procesalag units and peripheral devices), all sorts". [#• 120/7 6]

CENTRAL EXCISES

New Delhi, the 16th March 1976

G.S.R. 2"0(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 tho Additional Duties of Excise (Goods of Special Importance) Act, 1987 (88 of 1957), the Central Government hereby exempts cotton fabrics, falling under sub-item 1(2) of Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (2) of the Table hereto annexed, from so much of the duty of excise leviable thereon under the first mentioned Act as is specified In the corresponding entries in column (3) thereto.

THH TABLE

Extent of exemption Description

SI. No.

(3)

CO

CO

1 Fdbrics which have been manufactured in a ompisite mill and on which duty has been paid at the appropriate rates, when subjected to finishing process or further

So much of the duty of excise leviable thereon under the Additional Duties of Excise (Goods of Special Importance) Act- 1957 (58 of 1957) as has already been paid on such fabrics.

finishing process or processes.

2

So much of the duty of excise leviable thereon under the Additional Duties of Excise (GJods of Special Importance) Act, 1957 (5S of 1957) as has already been paid on such fabrics.

Fibnci Wh'ch have been manufactured on pnV'iirMm (other than those In respect of which the manufacturer has been all mxi to discharge his liability for duty on unprocessed cotton fabrics leviable on such fabrics by paying the amount fixed under rule 96J of the Central Excise Rules, 1944 and on which duty has been paid at the appropriate rates, When subjected to finishing process or farther finishing process or processes.

3

So much of the duty • of excise leviable thereon under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) as has already been paid on such processed powerloom fabrics.

Processed pzwerloom fabrics (manufactured on pTWerloorns in respect of which the rawifacturer has b-cn allowed to dis- ctnvg: his liability for duty on unprocessed cotton fabrics leviable on such fabrics bv paying thr amiunt fixed under rule 9fiJ of the Central Excise Rules, 1944) When subjected to further finishing pro- cess or processes.

Explanation.—For the purposes of this notification, "composite mill" means a manufacturer who is engaged in spinning of cotton twist, yarn or thread or •weaving or processing of cotton fabrics with the aid of power and has a proprie- tary interest in at least two of such manufacturing activities.

[No. 121/76]

ftS.R. 2B1(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 cotton fabrics, falling under sub-item, 1(2) of Item No. 19 of the First Schedule to the Central Excises and Salt Actr 1944 (1 of 1944) when subjected to the finishing processes specified iri column (2) of the Table hereto annexed, from the whole of the duty of excise leviable there- on under tho first mentioned Act subject to the conditions laid down In the corresponding entry in column (3) of the said Table.

THB TABLE

Conditions

Description

SI. No

. __

( 2)

( i)

i

Provided that the fabric so bleachcc¹, dytd or printed—

(a) bleaching Without the aid of power or ~| steam, including manual bleaching in 1 op:n vati wherein steam may be used for f heating the Water or the solution ; [ (0 has not been stcntered on a stentering machine, (ii) is not subjected to any further process when conducted with the aid of power.

(b) dyeing without the aid of power or | steam, including dyeing with jiggers | operated manually wherein steam may y be used fur heating the Water or the solut- tion or the dyebath ;

(c) printing Without the aid of power or steam but excluding printing With more than three colours.

Explanaton— Process or calendering (other than calendering with grooved rollers) in a factory engaged solely in such process shall not be considered to be a further process for the purposes of clause (ii) of the proviso.

J

i. Calendering (other than calendering with

grooved rollers).

Flanellctc raisingj

3.

Stentering,

4-

Dunlins on grey and bleached sorts.

5-

6. Biict filling on grey and bleached,

Singeing, that is to say, burning aWay of

7-

knot and loose ends in the fabrics,

Scouring, that is to say, removing yarn "lic

S.

and natural oil found in cotton,

Cropping or bultacutting,

9.

1 0. Cuung or heat setting,

I I. Padding, that is to saj, applying natural starch on one or both sides of the fabric.

[No, 122/79?

LAJJA RAM, Dy. Secy.

CENTRAL EXCISES

New Delhi, the 16th March 1976

G.S.R. 202(E).—In exercise of the powers conferred by aub-rule (1) of rule 173A and all other powers enabling in this behalf, the Central Government here- toy directs that the notifications of the Government of India In the Ministry of Finance (Department of Revenue and Insurance) specified hi column (2) of the Table thereto annexed shall be amended in the manner specified In the corres- ponding entry in column (3) of the said Table.

THE TABLE

Notification No. and date SI. No.

(*)

Amendment

(3)

I2i/7O-C;ntral Excise, dated the 2fith

1.

May, 1970.

In the said notification, after the figure and letter "33D", the figure and letter "33DD" shall be inserted;

179/71-Central Excises, dated the 23rd '.

-z-

September, 1971.

[n the said notiflcationj after the figure and letter "22E", the figure end letter "32F" shall bs inserted.

[No. 123/765

G.S.R. 203(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (5) of section 34 of the Finance Act, 1975 (25 of 1976), the Central Government hereby rescinds the follow- ing notifications of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), namely:—

1. No. 126/75-Central Excises, dated the 12th May, 1975. 2. No. 127/75-Central Excises, dated the X2th May, 1975. 3. No. 128/7S-Central Excises, dated the 12th May, 1975. 4 No. 129/75-Central Excises, dated the 12th May, 197Q. 5. No. 130/75-Central Excises, dated the 12th May. 1975. G No. 131/75-Central Excises, dated the 12th May, 1975. 7 No 132/75-Central Excises, dated the 12th May, 1973. 8 No 136/75-Central Excises, dated the 12th May, 1975. 9. No.' 166/75-Central Excises, dated the 15th July, 1975.

[No. 124/761

P. N. MALHOTRA, Under Secy.

CUSTOMS

New Delhi, the 16th March 1976

G.S.E. 204(E).—In exercise of the powers conferred by sub-section (1) of sec- tl-n ?3 of. the Customs Act, 1962 (52 of 1962), read with clause 31 of the Finance Bill 1976, which clause has, by virtue of the declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Govern- ment, being satisfied that it is necessary in the public interest so to do. hereby exempts caprolactam and dimethyl terephthalate, falling under Item No. 28C of the First Schedule to the Indian Tariff Act 1934 (32 of 1934), from so m u . h ot that portion of the duty of customs leviable thereon, which Is specified in the saia First Schedule, as is in excess of—

(a) 100 per cent, ad valorem, where the standard rate of duty is leviable;

and

(b) 90 per cent ad valorem, where the preferential rat" of duty is levi-

able.

[No. 26/No. F. Bud.(Cus.)/7q]

G S R. 265(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customg Act, 1962 (52 of 1962), read with clause 31 of the Finance Bill 1976 which clause has, by virtue of the declaration made under the Provi- sional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods, other than acrylic yarn, falling under item No. 47(2) of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), whe nimported into India, from so much of that portion of the duty of customs leviable thereon, which is specified in th^ said First Schedule, as is in excess of 100 per cent, ad

[No. 27/No. F. Bud.Cus.) /7fl]

G.S.B. Z%6 (E).—In exercise of the powers conferred by sub-section (1) of sec- tion 25 of tb"( Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 44-Customs, dated the 29th May, 1971, the Central Government, being satisfied that it is necessary in the public interest BO to do, hereby exempts stainless steel plates containing more than 11 per cent, chromium and falling under Item No. 63(20A) of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), from so much of that portion of the duty of customs leviable thereon, which la •specified In the said First Schedule, as is In excess of 100 per cent, ad valorem.

[No. 28/No. F. Bud.(Cus,)/76]

G.S.K. 207(E).—In exercise of the powers conferred by sub-section (1) of sec- tion 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts stain- lees steel strips falling under Item No. 63(20A) of the First Schedule to the Indian Tariff Act, 1934 (32 of 1&34), when imported into India, from so much of that portion of the duty of customs leviable thereon, which Is specified in the said First Schedule, as is in excess of—

(i) 90 per cent, ad valorem, if manufactured in th)q United Kingdom; and (ii) 100 per cent, ad valorem, ki other cages.

[No. 29/No. F. Bud,(Cus.)./76]

&&R. 208 (E).—-In exercise of the powers conferred by sub-section (1) of sec-- tioi 26⁷of the Customs Act, 1982 (52 cf 1902), react with clause 31 of the Finance: Bill, 1976, which clause has, by virtue of the declaration made under the Provisional ^Collection of Taxes Act. 1931 (16 of 1931), the force of law, the Central Govern- ment, being satisfied that it is necessary in the public interest so to do, hereby exempts alloy steel and high carbon steel strips, falling under Item No. 63(30) ol the First Schedule to the Indian Tariff Act, 1934 (32 of 1984), if manufactured in the United Kingdom, from so much of that portion of the duty of customs leviable thereon, which Ji specified In the Bald First Schedule, as 1" In excess of 80 per cent ad valorem.

[No. 30/No. V. Bud.(Cus.)776]"

G.SJR. 2*9 (E).—In exercise of the powers conferred, by nub-sectlon (1)' of sec- tion 28 of the Customs Act, 1962 (52 of 1962), read with clause 31 of the Finance Bill, 1976, which clause has, by virtue of the declaration made under the Provi- sional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the articles specified in column 2 of the Table below and falling- under the corresponding Item ol the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), specified against such articles in column 1 of the said Table, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of:—

(a) the rate specified in the corresponding entry in column (3) of the said

Table, where the standard rate of duty is leviable; and

(b) the rate specified in the corresponding entry in column (4) or in column (3). as the case may be, of the said Table, where the preferential rate- of duty is leviable.

THE TABLE

Prcferrrtial rate of duty if the article is the produce or manufacture of Name of article

Standard rate of

Item No.

duty

A British Colony

The United Kingdom

(2)

(3)

(4)

(5) (I)'

"4

60 per cent. ad valorem.

50 per cent. ad valorem.

Copper, wrought "md manufactures of copper, all sort*, not otherwise speci- fied.

Copper, 8 crap . . ..

64M

••

55 per cent. ad valorem.

6 4"

55 per cent. ad vakrtm.

Copper unwrought, ingots, blooms? slabs, cakes, tiles, blocks, bricks, billets, cathode*, blister, bars (electrolytic wire bars).

( I)

C3)

C4>

C3i

JS4(3) Extruded copper rods and sections, other than electrolytic copper r e d e-

em ot British manufacture

* *

(b) not of British, manufacture

50 per cent. ad VOUMM. 66 bet cent.

••

ad valorem.

Electrolytic copper rod* ot black copper 55 per cent,

•64(4)

ad valortm.

                                                             45_per  cent.   45  per  cent.
  rods (In  coils).                                           advalorem*       ad valorem.
Copper  pipes  and  tubes—
   (a)  of  British  manufacture        ,  50  per  cent.                          ••
                                           ad  valortm.
   (b)  not  of  British  manufacture   .  60  per  cent.                           ••
                                           ad valorem.

[No. 31/F.N0. Bud-CCus)/76]

G.S.R. 210(E).—In exercise of the powers conferred by sub-section (1) of sec- tion 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satis- fied that it is necessary in the public interest so to do, hereby exempts machinery and equipment, falling under item No. 72A of the First Schedule to the Indian Tariff Ac:t, 1934 (32 of 1934), when imported into India, for the manufacture ot fertilisers or newsprint and certified in each case by the Directorate General of Technical Development to be required for the aforesaid purpose from so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is In excess of 30 per cent, ad valorem.

[No. 32/F. No. Bud.(Cus)/76]

G-S.R. 211(E).—In exercise of the powers conferred by sub-section (1) of sec- tion 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satis- fied that it is necessary In the public interest so to do, hereby exempts computers and computer sub-systems falling under Item No. 73 of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), when imported into India, from—

(a) so much of that portion of the duty of customs leviable thereon, which id specified in thfei said First Schedule, as is in excess of 40 per cent, ad valorem; and

(b) the whole of the additional duty leviable thereon under section 2A ol

the second mentioned Act.

[No. 33/F. No. Bud.(Cus,)/76]

G.S.R. 212.(E).—In exercise of the powers conferred by sub-section (1) of sec- tion 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satis- fied that it is necessary in the public interest so to do, hereby exempts polyester Film, falling under Item No. 82(3) of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), when imported into India, for the manufacture of magnetic tapes, from—

(a) so much of that portion of the duty of customs leviable thereon, which Is specified in t ie said First Schedule, as is in excess of GO rjer ca.it. ad valorem; and

(b) from the whole of the additional duty leviable thereon under section 2A

of the second mentioned Act:

Provided that the importer, by execution of a bond in such form and in such sum as may be specified by the Assistant Collector of Customs binds himself to pay, on demand, in respect of such guantity of the Polyester Film in question as is not proved to the satisfaction of the" Assistant Collector of Customs to have been used in the manufacture of magnetic tapes, an amount equal to the difference between the duty which would have been leviable on such quantity but for the exemption con- tained herein, and that paid at the time of importation.

'[No. 34/No. F. Bud. (Cus.)/76]

G.S.R. 213(E).—In exercise of the powers conferred by sub-section (1) of sec- tion 25 of the Customs Act, 1962 (52 01 1962), the Central Government, being satis- fied that it is necessary in the public Interest so to do, hereby exempts metallised plastic film, falling under Item No. 82(3) of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), when imported into India, for the manufacture of electronic capacitors, from—

(a) so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of 60 per cent. ad valorem; and

(b) from the whole of the additional duty leviable thereon under section

2A of the second mentioned Act:

Provided that the importer, by execution of a bond in such form and in such sum as may be specified by the Assistant Collector of Customs, binds himself to pay, on demand, in respect of such quantity of the metallised plastic film in quas- tion as is not proved to the satisfaction of the Assistant Collector of Customs to have beien used in the manufacture of electronic capacitors an amount equal to the difference between the duty which would have been leviable on such quantity but for the exemption contained herein, and that paid at the time of importation,

[No. 35/F. No. Bud.(Cus.)/76]

G.S.R. 2 1 4 ( E ) . — In e x e r c i se of t he p o w e rs c o n f e r r ed by s u b - s e c t i on (1) of sec- tion 29 Of t he C u s t o ms Act, 1962 (B2 of 1962), t he C e n t r al G o v e r n m e n t, b e i ng s a t i s- fled that it is necessary in the public interest so to do, hereby exempts requisites for games and sports, falling undeir Item No. 84 (a) (i) of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), when imported into India and certified by the apex body in relation to the concerned game or sport, as the case may be, to be required for use in a national or international championship or competition to be held in India or abroad from tWj, whole of the duty of customs leviable thereon which is specified in the said First Schedule.

Explanation,—For the purposes of this notification, "apex body", in relation to any game or sport, means the highest organisation, other than Gov- ernment, by which such game or sport is controlled or regulated.

[No. 36/F. No. Bud.(Cus.)/76]

G.S.R. 215(.E).—In exercise of the powers conferred by sub-section (1) of sec- tion 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satis- fled that it is necessary in the public interest so to do, hereby rescinds the follow- ing notifications of the Government of India in the Ministry of Finance (Depart- ment of Reveue, and Insurance), namely:—•

1. Nr>. 42-Customs, dated the 17th March. 1972. 2. No. 24-Customs, dated the 1st March, 1973. 3. No 65-Customs, dated the 1st August. 1974. 4. No. 16-Customs, dated the 1st March, 1975.

[No. 37/F. No, Bud.(Cus.)/76]

G.S.R. 216(E).—In exercise of the powers conferred by sub-section (1) of sec- tion 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 32 of the Finance Bill 1976, which clause has, by virtue of the declaration made in the said Bill under tlie Provisional Collection of Taxes Act, 1B31 (18 of 1931), the force of law, the Central Government, bein# satisfied that it ig necessary in the public Interest so to do, hereby exempts the goods specified in column (2) of the Table below being goods mentioned in the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), from so much of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 32 of the said Finance Bill as is in excess of the rate specified in column (3) of the said Table:

Provided that nothing contained In this notification shall affect the exemption granted under any other notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) for the time being in force, from the auxiliary duty of customs in respect of the goods referred to in this noti- fication.

THE TABLE

Rate of auxiliary duty of customs

Description of goods

S.No.

( 2)

(3)

( 1)

Fifteen per cent, of the value of the goods a* 1

determined in accordance with the provi- Blonj of section 14 of the Customs Act,

1962 (53 of 1962).

Goods iii respect of which the rate of duty of cu9toms specified In the said F

2

Five p;r cent, of the value of the goods as determined in accordance with the pro- visions of section 14 of the Customs Act, 1962 (52 of 1962).

Goods in respect of which the rate of duty of customs specified in the said First Schedule, read with any relevant notification of the Government of India for the time b:ing in force, is loss than 60 pjr cent, ad valorem or nil-

3

Five'per cent, of the value of the goods as de- termined in accordance with the provi- sions of section 14 of the Customs Act, 1962 (52 of 1963).

Goods in respect of w'lich duty of customs sp cified in the said First Schedule, read wifh any relevant r>otiflcation of the Government of India for the time being in force, is— (i) af a specific rule; or

( 2)

(3)

(0

(ii) at a specific rate or ad valorem rate, whichever is less or higher^ as the case may be j or

(iii) at a specific rate ar.d ad valorem

rate.

Crude potrolcum falling \\vder Item No. Rs. 9-50 per metric tonne.

A

27(10) of the said First Schedule.

Explanation: For the purposes of Sl.Nos. I ard 2 in the above Table, the expression "(be rate of duty of customs specified in the said Tirst Schec'.ule rcrd with ary rtkvnrt roii- fication of the Government of Ipdis , in relation to ary article lieblt to two or more different rates of duty, me ans that rate of duty which is the highest of these raits.

[No. 38/F. No. Bud (Cus)/76.]

G.S.R. ai7(E) In cxtrcisc of I he powers cor-fcrrcd by sub-section (1) of section 25 of the Customs Act, J962 (52 of 1962), rtnd with sub-clause Ci) of clause 32 of the Firarce Bill, 1976) which clause hus, by virtue of the declarator, made in the said Bill urder the Pro- visioral Collection of Taxes Act, 1931 (16 of I93i),the force of Law, the Central Goverrmcr.t, being satisfied that it is necessary in the public interest so to do, hereby exemptsjthe poods fallii e under Items Nos. io, 10(1), 10(2), 15(3)., 15(9), 25(1), 25(2), 27(4)00) 27(5X8% 27(6). 27(7)(b), 27(8), 44(5), 44(6), 45(1), 46(3), 47(8), 5c(3), 62, 72, 72A(i), 7"2A(ii), 72(1). 73U)- 72(3) 72(8), 72(9), 72(13), 72(14) (a)(i), 72(i4)(n)Ji), 72..i4)(aXiii). 72^i^)(b), ^ 2 ( 1^ 72(16). 72.17). 7?(i8), 72(19), 72(20)) 72(21)) 72(22), 72(23), 72(24), 72^5), 72(34), 72(39). 72(40) 'a) 72(4°)(b), 75(I8XB), 75(i8)(bXi), 86(2), 86(3) aid 86U) of the FiBt Schedule to the Tndlan Tariff Act, 1934, (32 of 1934). from the pa.rrcriT of the ru\!lliarv duty of customs leviable thereon urdcr sub- clause (1) of claim- 37. or the said Firarce Bill.

[No. 39/F. No. Bud. (C--'s)/76J

G.S.R. 218 (E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962). read with sub-clause (4) of clause 32 of the Finance Bill, 1976, which clause has, by virtue of t he declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is neces- sary in the public interest so to do, hereby exempts goods which are exempt from the duty of cusloms specified in the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), by virtue of the notifications of the Government of India, In the Ministry of Finance, specified in the Schedu]e below, from payamuent of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 32 of the said Finance Bill.

THE SCHEDULE

1. No. 31-Customs, dated the 2nd April, 1949, 2. No. 2-Customs, dated the 10th January, 1953. 3. No. 12-Customs. dated the 25th February, 1953. 4. No. 43-Customs, dsted the 6th June, 1953. 5. No. 75-Customs, dated the 31st July, 1954. 6. No. 136-Customs, dated the 30th November, 1956. 7. No. 117-Customs, dated the 1st December, 1966. 8. No. 3-Customs, dated the 8th January, 1957. 9. No. 113-Customs, dated the 16th May, 19H7. 10. No. 220-Customs, dated the 12th October, 1957, 11. No. 65-Customs, dated the 22nd February, 1958. 12. No. 66-Customs, dated the 22nd February, 1958.

13. No. 67-Customs, dated the 22nd February, 1953. 14. No. 106-Customs, dated the 29th March, 19-18. 15. No. 135-Customs, dated the 10th May, 1958. 16. No. 145-Customa, dated the 10th May. 1958, 17. No. 148-Customs, dated the 10th May, 1PH8. 18 No. 151-Customs, dated the 10th May, 1958.

19. No. 259-Customs, dated the n th October, 1958. 20. No. 200-CuBtoms. dated the ltth October, 1058.

21. No. 261-Customs, dated the 11th October. 1958. 22. No. 262-Customs, dated the 11th October, 1958. 23. No. 269-Customs, dated the 25th October, 1958, 24. No. 271-Customs, dated the 25th October, 1958, 25. No. 273-Customs, dated the 25th" October, 1958. 26. No. 275-Customs, dated the 25th October, 1958. 27. No. 276-Customs, dated the 25th October, 1958. 28. No. 84-Customs, dated the 13th August, 1960. 29. No. 98-Customs, dated the 1st September, 1961. SO. No. 117-Cuatoms, dated the 13th October, 1961, 31. No. 132-Customs, dated the 9th December. 1961. 32. No. 46-Customs, dated the 9th February, 1962. 33. No. 46-Customs, dated the 21st April, 1962. 34. No. 116-Customs, dated the 1st September, 1962. 35. No. 136-Customs, dated the 29th September, 1962. 36. No. 168-Customs, dated the 8th November, 1962. 37. No. 169-Customs, dated the 8th November. 1962. 38. No. 170-Customs, dated the 8th November, 1962. 39. No. 43-Customs, dated the 1st February, 1963. 40. No. 92-Customs, dated the 9th March, 1963. 41. No. 93-Customs, dated the 27th April, 1963. 42. No. 168-Customs, dated the 22nd June, 1963. 43. Nc. 180-Customs, dated the 20th July, 1903. 44. No. 210-Customs, dated the 7th September, 1963. 45. Nc. 10-Customs, dated the 16th January, 1965. 46. No. 163-Cusloms, dated the 16th October, 1965. 47. No. 67-Customs, dated the 30th April, 1966. 48. No. 93-Customs, dated the 4th June. 1966. 49. No. 135-Customs. dated the 20th June, 1966. 60. No. 174-Cusloms, dated the 24th September, 1966. 61. No. 181-Customs, dated the 1st October, 1966. 62. No. 23-Customs, dated the 1st April, 1967. 63. No. 85-Cu.<=toms, dated the 5th August, 1967. 64. Nc. 101-Customs, dated the 21st October, 1967. 65. No. 154-Custorns, dated the 9th November, 1968. 66. Nc. 31-Customs, dated the 8th February, 1969. 67. No. 64-Customs, dated thc 26th February, 1969. 58. No. 38-Customs, dated the 12th April, 1969. 69. No. 98-Customs, dated the 21st June, 1969. 60. No. 107-Customs. dated the 19th July, 1969. 61. No. 109-Customs, dated the 26th July, 1969. 62. No. 10-Customs, dated the 7th March, 1970. 63. No. 48-Custorm dated the 16th May, 1970. 64. No. 71-Customs, dated the 1st August, 1970. 65. Nr. 80-Cu=;tom

67. Nc. fi-Customs dated the 1st January, 1971. 68. Nc 36-Customs, dated tho 1st May, 1971. 69. No. 39-Custom 768 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT II—

71. No. 02-Customs, dated the 22nd June, 1971. 72. No. 66-Customs, dated the 31st July, 1971.

73. No. 72-Customs, dated the 16th August, 1971. 74. No. 84-Customs, dated the 11th September, 1971. 75. No. 89-Customs, dated the 30th October, 1971. 76. No, 9-Customs, dated the 3th January, 1972. 77. No. 10-Customs, dated the 8th January, 197a 78. No. 37-Customs, dated the 18th March, 1972. 79. No. 52-Customs, dated the 6th April, 1972. BO. No. 57-Customs, dated the 15th April, 1972. 81. No. 64-Cu3toms, dated the 13th May, 1972. 82. No. 79-Customs, dated the 10th June, 1972. 83. No. 81-Customs, dated the 10th June, 1972. 84. No. 86-Customs, dated the 24th June, 1972. 85. No. 97-Customs, doted the 19th August, 1972. 86 No. 102-Customs, dated the 19th August, 1972. 87, No, 110-Customs, dated the 23rd September, 1972. 83. No. 127-Customs, dated the 28th November, 1972. 89. No. 11-Customs, dated the 3rd February, 1973. 90. No. Ill-Customs, dated the 30th July, 1973. 91. No, 139-Customs, dated the 8th December, 1973. 92. No. 6-Customs, dated the 2nd February, 1974. 93. No, 46-Customs, dated the 25th May, 1974. 94. No. 80-Customs, dated the 28th October, 1974. 95. No. 82-Customs, dated the 30th October, 1D74. 96. No. 90-Customs, dated the 5th December, 1974. 97. No. 1-Customs, dated the 24th January, 1975. 98. No. 27-Customs, dated the 6th May, 1975. 99. No. 29-Customs, dated the 6th May, 1975. 100. No. 52-Customs, dated the 3rd June, 1975. 101. No. 60-Custom3, dated the 11th June, 1975, 102. No. 65-Customs, dated the 21st June, 1975. 103. JSTo. 103-Customs, dated the 20th December, 1975. 104. No. 5-Customs, dated the 31st January, 1976. 105. No. 36-Customs, dated the 16th March, 1976. 106. No. 49-Customs, dated the 16th March, 1976.

[No. 40/F, No. Bud,(Cus.)/76]

G.S.R. 218(E).—In exercise of the powers conferred by sub-section (1) of sec- tion 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 32 of the Finance Bill, 1976 which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it ia necessary iii the public interest so to do, hereby exempts goods which are exempt from a part of the duty of customs specified in the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), by virtue of the notifications of the Government of India, in the Ministry of Finance, specified in the Schedule below, from payment of the auxiliary duty of customs leviable on such goods under sub-clause (1) of clause 32 of the said Finance Bill.

THE SCHEDULE

1. No. 197-Customs, dated the 31st August, 1957, 2. No. 308-Customs, dated the 21st December, 1957. 3. No. 48-Customs, dated the 15th February, 1958. 4. No. 143-Customs, dated the 10th May, 1958. 5. No. 160-Customs, dated the 10th May, 1958. 6. No. 82-Customs, dated the 6th August, 1960. 7. No. 86-Customs, dated the 20th August, 1960. 8. No. 6-Customs, dated the 1st February, 1964. 9. No. 9-eustoms1 dated the 8th February, 1964.

10. No. 57-Customs, dated the 1st April, 1964. 11. No. 71-Customs, dated the 28th April, 1964. 12. No. 80-Customs, dated the 13th May, 1964. 13. No. 13-Customs, dated the 8th January, 1968. 14. No. 10-Customs, dated the 11th February, 1967. 15. No, 46-Customs, dated the 3rd May, 1967. 16. No, 80-Custormi, dated the 21st May, 1E68. 17. No. 54-Customs, dated the 19th February, 1969. 18. No. 65-Customs, dated the 26th February, 1969. 19. No. 81-Customs, dutcd the 28th April, 1969.

20. No. 46-Customs, dated the 29th May, 1971. 21. No. 48-Customs, dated the 29th May, 1971. 22. No. 17-Customs, dated the 17th February, 1973. 23. No. 113-Custom3, dated the 11th August, 1973. 24. No. 47-Customs, dated the 27th May, 1975. 25. No. 48-Customs, dated the 27th May, 1975. 26. No. 33-Customs, dated the 16th March, 1976.

[No. 41/F. No, Bud,(Cus.)/76]

O.S.B. 220(E).—In exercise of the powers conferred by sub-section (1) of sec- tion 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 32 of the Finance Bill, 1978 which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods which are partially or wholly exempt from the duty of customs specified in the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), by virtue of the notifications of the Government of India, in the Ministry of Finance, specified in the Schedule below, from so much of the auxiliary duty of customs leviable thereon, under sub-clause (1) of clause 32 of the said Finance Bill, as is in excess of five per cent, of the value as deter- mined in accordance with the provisions of section 14 of the first mentioned Act.

THE SCHEDULE

1. No. 177-Customs, dated the 13th July, 1963. 2. No. 60-Customs, dated the 13th April, 1968. 3. No. 66-Customs, dated the 18th May, 1968. 4. No. 65-Customs, dated the Hth July, 1&70. 5. No. 47-Customs, dated the 31st March, 1973. 0. No. 115-Customs, dated the 11th August, 1973.

[No. 42/F. No. Bud,(Cus.)/76]

>$.S.R. 221 (E).—In exercise of the powers conferred by sub-section (1) of sec- tion 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 32 of the Finance Bill, 1976, which clause has, by virtue of the declaration mada in the said Bill under the Provisional Collection of Taxes Act, 1931 U8 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts exposed cinematograph films fal.ing under Item No. 29(1) of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), when imported into India, from 30 much of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 32 of the said Finance Bill as is in excess of five per cent, of the value of the exposed cinematograph films, cal- culated at the rate of Rs. 1.94 per linear metre.

[No. 47/F. No. Bud. (Cus.)/76],

G.S.R. 222(E).—In exercise of the powers conferred by sub-section (1) of sec- tion 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 32 of the Finance Bill, 1976, which clause has, by virtue of the declaration made In the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest BO to do, hereby exempts articles specified in column (2) of the Table hereto annexed, when imported into India for the purpose specified in column (3' of the said Table from so much ol the auxiliary duty 01 C.ISLOITIS leviable thereon under sub-clause (1) of clause 32 of the said Finance Bill, aa is in excess of 15 per cent, of the value as determined in accordance with the pro- vislona of section 14 of the first mentioned Act:

Provided that the importer, by the execution of a bond in such form and In such sum as may be prescribed by the Assistant Collector of Customs, hinds him- self to pay on demand, in respect of such quantity of the article imported as is not proved to the satisfaction of the Assistant Collector of Customs to have been used for the purpose specified in the corresponding entry in c()iumn (3) of the Baid Table, an amount equal to the difference between the duty which would have been leviable on such quantity but for the exemption contained herein, and that already paid at the time of importation.

THE TABLB

Purpose¹ of import Nam; of article

S. No.

(3)

CO

1.

2.

Colour jumbo film Polyester film Metallised plastic film

Proofing into colour cine film Manufacture of magnetic tapes. Manufacture of tl.ctronic capacitors. 3-

(P. R. V- RAMANAN)

Un.^er S cretary.

[No. 44/F. No. Bui ;Cus)/76]