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The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 154] NEW DELHI, MONDAY, MAY 9, 1977 VAISAKHA 19, 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 9th May 1977

G.S.R 231 (E)—In exercise of the powers conferred fay 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. 103/79- Central Excises dated the 16th March, 1976, 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

Provided that—

(1) such footwear is produced by or on behalf of a manufacturer in one or more factories, including the precincts thereof, wherein not more than 40 workers are working, or were working on any day of the preceding 12 months, and

(ii) the total equivalent of power used in the manufacture of such footwear by or on behalf of a manufacturer in one or more factories does not exceed 2 Horse powerExplanation.—Where footwear, manufactured by a manufacturer, is a fixed with the brand or trade name, registered or not, of another manufacturer or is purchased by another manufacturer, it shall be deemed to have been manufactured by or on behalf of such other manufacturer [No, 88/77] A. S. SIDHU, Under Secy. (835 )