The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 134] NEW DELHI, THURSDAY, APRIL 18, 1977/VAISAKHA 8, 1899
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 28th April 1977
G.S.R. 196 (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 Department of Revenue and Banking, No 71/76-Central Excises, dated the 16th March, 1976, the Central Government hereby exempts polyethylene coated paper, polyethylene coated board, waxed paper, waxed board, polyethylene sandwitched paper and polyethylene sandwitched board, 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 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 3 of the Customs Tariff Act, 1975 (51 of 1975), 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 manufac- turer who avails of—
(1) the special procedure prescribed under rule 56A of the aforesaid Rules in respect of the duty paid on base paper or board, or
728 THE GAZETTE OF INDIA EXTRAORDINARY PART II—Sic. 3(1) Explanation.—For the purposes of this notification, the base paper or boardused in the manufacture of polyethylene coated paper, polyethylene coated board, waxed paper, waxed board, polyethylene sandwitched paper or polyethylene sandwltched board shall be deemed to have paid the appropriate duty of Excise or the additional duty leviable under section 3 of the Baid Customs Tariff Act, 1975, if It is purchased from the market.
[No. 71/77C.E.]
A. S. SIDHU, Under Secy.