The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 351] NEW DELHI, FRIDAY, OCTOBER 29, 1976/KARTIKA 7, 1898
Separate paging Is given to this Part in order that it may be filed
as a separate compilation.
DEPARTMENT OF REVENUE AND BANKING
NOTIFICATION
CENTRAL EXCISES
New Delhi, the 29th October 1976
G.S.R. 855(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 all goods, other than photo processing chemicals, falling under Item No. 68 of the First Schedule to the Cen- tral Excises and Salt Act, 1944 (1 of 1944), manufactured in any photographic establish- ment, from the whole of the duty of excise leviable thereon.
Explanation.—In this notification, the expression 'photographic establishment' means any premises including the precincts thereof wherein professional photographic activities like portrait work, developing and printing of photos, enlargement of photo prints from negatives and preparation of colour slides are carried on.
26o6 "P010 GAZETTE OF INDIA EXTRAORDINAEY PART II—SEC. 3(1)