The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 175] NEW DELHI, TUESDAY, MAY 31,1977 JYAISTHA 10, 1899
Separate paging is given to this Part in order that It may be filed an a separate compilation.
DEPARTMENT OF REVENUE AND BANKING
(Revenue Wing)
NOTIFICATION
CENTRAL EXCISES
New Delhi, the 31st May 1977
G.S.R 258(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1S44, read with sub-section (3) of section 3 of the Addi- tional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts cotton fabrics, falling under Item No. 19 I of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1941), and pro- duced in a composite mill, from so much of the duty of excise as is equivalent to the duty leviable with reference to that part of value which represents duty on yarn paid by a composite mill in accordance with the provisions of rule 96W of the said rules, at the time of removal of such fabric from the said composite mill
Explanation —In this notification, 'composite mill' means a manufacturer who is engaged in spinning of cotton twist yarn, or thread, or weaving or processing of cotton fabrics with the aid of power and has a proprietor interest in at least two of such manufacturing activities.
890 THE GAZETTE OF INDIA EXTRAORDINARY PART II—SEC 3(1)