The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 114] NEW DELHI, WEDNESDAY, APRIL 6, 1977/CHAITRA 16, 1899
Separate paging is given to this Part in order that it may be filed as a separate compilation
DEPARTMENT OF REVENUE AND BANKING
(Revenue Wing)
NOTIFICATION
CENTRAL EXCISES
New Delhi, the 6th April 1977
G.S.R. 168(E).—In exercise of the powers conferred by sub-rule (1) of rule 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 and Insurance) No. 102/76-Central Excises, dated the 16th March, 1976, the Central Government hereby exempts powered cycles and 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.—The expression, "powered cycle" or "powered cycle rickshaw" means a mechanically propelled cycle or, as the case may be. mechanically pro- pelled cycle rickshaw, which may also be pedalled, if any necessity arises for so doing.
670 THI GAZMTI{{^{{FOOTNOTE *}}}} OF INDIA EXTRAORDINARY PAHT n - S a c. 3(1)