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The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 171] NEW DELHI, WEDNESDAY, MAY 25, 1977 JYAISTHA 4, 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

CUSTOMS AND CENTHAL EXCISE

New Delhi, the 25th May 1977

G.S.R. 254(E).—In exercise of the powers conferred by Section 75 of the Cus- toms Act, 1962 (52 of 1902) and 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 Customs and Central Excise Duties Drawback Rules, 1971, namely:—

1. These rules may be called the Customs and Central Excise Duties Draw- back (Second Amendment) Rules, 1977,2. In rule 3 of the Customs and Central Excise Duties Drawback Rules, 1971,— (i) in sub-rule (1), in the second proviso, in clause (iii), for the words "If the said goods", the words, brackets, figure and letter "save as other- wise provided in sub-rule (1A), if the said goods" shall be substitut- ed; (ii) after sub-rule (1), the following sub-rule shall be inserted, namely— '(1A) Nothing contained in clause (iii) of the second proviso to sub-rule (1) shall apply to tea bags and packing materials used in relation to such tea bags. (879)

Explanation.—In this sub-rule, "ted bag" means a pouch or a folded bag made 01 porous filter paper or nylon mesh containing not more than 5 grams net of tea per bag for direct infusion along with the said porous materials,'

[No 2/F No. G02/14/77-DBK "!

C D RANGACHARI, Dy Secy.