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REGISTERED No. D- (D)-72

The Gazette of India

EXTRAORDINARY

PART II—-Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 195] NEW DELHI, SATURDAY, JUNE 18, 1977/JYAISTHA 28, 1899

Separate paging is given to this Part in order that it may be filed

as a separate compilation

DEPARTMENT OF REVENUE AND BANKING

NOTIFICATIONS

CUSTOMS

New Delhi, the 18th. June 1977

G.S.R. 282(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (53 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts Cinematograph films, exposed falling under sub-heading No. (3) of Heading No. 37.01/08 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from—

(a) so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of twenty per cent, of the amount paid or to be paid for the right of exhibition of the said films in India; and

(b) the whole of the additional duty leviable thereon under section 3 of

the second mentioned Act.

[No. 71/F. No. Bud.(2)-Cus./77]

(943)

G.S.R. 283(E).—In exercise of the powers conferred by aub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the noti- fication of the Government of India in the Department of Revenue and Banking No, 234-Customs, dated 2nd August, 1976 the Central Government, being satis- fied that it is necessary in the public interest so to do, hereby exempts news* print, falling under sub-heading (2) of Heading No. 48.01/21 of the First Sche- dule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of that portion of the customs duty leviable thereon, which is specified in the said First Schedule, as is in excess of two and a half per cent, ad valorem.

[No.72/F. No Bud(2)-Cus/77J

G.SR. 284(E).—In exercise of the powers conferred by sub-section (1) off •ectton 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary m the public interest so to do. hereby exempts- stereo flongs and matrix boards, falling under Heading No, 48.01/21 of the First Schedule to the Customs Tariff Act 1975 (51 of 1975), when imported into India, from so much of the duty of customs leviable thereon, which is specified in the aaid First Schedule as is in excess of 40 per cent ad valorem.

[No. 73/F No Bud(2)-Cus-/77J

945

O.S.R. 285 (E).—In exercise of the powers conferred by nub-section (1) of Section 25 of the Customs Act, 1962 (52 of I962),the Central Govcrnmentj being satisfied that it 1B necessary in the public interest so to do5 hereby directs that the notifications of the Government of Indi J In the Department of Revenue and Banking, specified in column (2) of the Table hereto annexed shall be amended in the manner specified in column (3) of the said Table.

T HE TABLE

Amendment

Notification No and date

SI No.

(3)

CD

(*>

No. 240-Customs dated

and August, 1 y; 6

For the wordi "the whole of the duty of customs which is specified in the said First Schedule", the words "so much of that portion of the duty of customs which ia specified in the said First Schedule as is in excess of twenty per cent ad valorem" shall be substituted.

2. No 252-Customs,

dated 2nd August, 1976

For the figures and wordsj "57 per cent, ad valorem'' the words "thirty-two and a half per cent, ad valorem" shall be substituted.

[No. 74/F.No.Bud(2)-Cus/77]

G.S. B. 28(HE).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts articles, other than polyester fibre, falling under Heading No 56 01/04 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is m excess of 100 per cent ad valorem

Provided that nothing contained in this notification shall affect any exemp- tion made by any other notification of the Government of India m the Depart- ment of Revenue and Banking for the time being in force, in relation to the duty of customs in respect of the articles referred to m this notification.

[No 75/P. No Bud(2)-Cus/77]

G.S.R, 287(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with clause 31 of the Fin- ance (No. 2) Bill, 1977, which clause has, by virtue of the declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the forcP of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under the headings or sub-head- ings of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the Table hereto annexed (other than those specified in column (5) of the said Table), when imported into India, from so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of—

(a) the rate specified in the corresponding entry in column (3) of the said

Table, where the standard rate of duty is leviable; and

(b) the rate specified in the corresponding entry in column (4) of the said

Table, where the preferential rate of duty is leviable.

947

T HE TABLE

Standard rate of

duty

Preferential rate of duty if the

Description of the goods to which statutory rates of duty SI. No.

goods are the

shall apply

produce or manufacture of

Heading No. or sub-heading No. in the First Schedule to the Customs Tariff Act, 1975

U.K.

(3)

( i)

(5)

(4)

CO

i.

Elements made of soft ferrite.

69 09.

60 per cent ad valorem^

2. Sub-heading (1) of

-

60 per cent ad valorem

heading No 84 51/55

Key boards of following machines, namely, electro- nic calculating machines, electronic accounting ma- chines, and electronic cash registers.

Sub-heading (2) of

3-

60 per cent ad valorem

heading N0.85 01.

Electric motors designed to operate in the range of 4 5 volts to 7 5 volts DC and with current ratings upto 200 milliamperes.

Sub-heading (3) of

4-

60 per cent ad valorem

57 5 per cent

ad valorem

heading N0.85 01.

(i) Ferrito core transformers whoso rated output voltage is more than 10 kilovolts,

(ii) Inductors, namely, loading coils for insertion in telephone or telegraph HnedrcuitB.

(1) Parts made of ferrite;

85 13-

5-

60 per cent ad valorem

(ii) Parts containing thermio- nic volves or transistors or similar semi-conductor devices or electronic micro-circuits or capa- citors other than paper capacitors.

60 per cent

Microphones and stands 6. 85'14-

ad valorem

57 s per cent ad valorem

therefor; loudspeakers.

60 per cent

Sub-heading (1) of

ad valorem

heading N0.85 15.

(i) Parts of Radio-telegraphic and radio-telephonic transmission and recep- tion apparatus containing thermionic valves or transistors or similar semi-conductor devices or electronic micro- circuits or capacitors other than paper capa- citors;

( 1)

(5)

{{^{{FOOTNOTE (3)}}}}

W

(d) Parts of other wireless transmission apparatus containing thermionic valves or transistor or si mi 1 ar semi -conductor devices or electronic mi- cro-ccicuits or capacitor* other than paper capa- citors.

Sub-heading (i) of

(0 Resistors of pDWir rating 8.

upto 20 watts;

60 p=r cent ad valorem

|57 5 percent

ad valorem

heading N0.85 18/27.

00 Diodes, transistors and

light emitting diodes;

(ui) Electronic microcircults including monolithic display devices;

(iv) Electronic valves and

tubes, namely,—

(a) rectifying valves and tubes upto 2000 volts Peak Inverse Voltage and upto 5 Amperes current rating;

(b) triodcs, tetrodes, pentodes or any combination there- of;

(c) cold cathode! c typo and thermionic type which are for use as display devi- ces; and

(d) television picture

tubes;

(v) Mounted piezo electric crystals idcluding trans- ducers;

(vi) Relays and switches de- signed tor use in circuits upto 100 volts and upto 10 amperes current rat- ing;

(vii) Connectors, namely plugs and sockets other than those having all the pms or contacts designed for use m cir- cuits of 200 volts and above.

[No.76/F.No.Bud(2)-Cus/77]

949

95 i

O.8.R. 288(E),—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act. 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public Interest BO to do, hereby exempts

f oods, falling under sub-heading No. (¹) of Heading No. ⁷³.¹⁵ of the First chedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of that portion of the duty of customs leviable thereon, which ia specified in the said First Schedule, es is in excess of thirty-five* par cent ad valorem.

[No. 77/F. No. Bur(2)-Cus/77]

G.S.K. 289(E).—In exercise of the powers conferred by sub-section (1) d section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest BO to do, hereby exempts the goods specified in column (1) of the Table hereto annexed and falling under sub-heading No. (2) of Heading No 73 15 of the First Schedule to the Customs "Tariff Act, 1976 (51 of 1976), from so much of that portion of the duty of cus- toms leviable thereon, which is specified in the said First Schedule, as is in exces3 of the rate specified in t he corresponding entry in column (2) of the said Table.

T HE TABLE

Rate of duty Description of fpodi

CD

CO

Stainless steel plates, sheets or strips of a tluckncsB of—

16 BG or more

40 per cent. ad valorem

Less than 16 BG, but not less than 17 BG . ..

Less than 17 BG, but not less than 18 BG . ..

55 per cent. ad valorem 70 per cent. ad valorem

Less than 18 BG, but not less than 19 BG . . ..

85 per cent. ad valorem

Less than 19 BG, but not less than 20 BG

100 per cent. ad valorem

Less than 20 BG, but not \em than 21 BG . .. . . no per cent, ad valorem

Less than 21 BG

120 per cent. ad valorem

Explanation,—In this notification, the abbreviation HBG" means Birmingham Gauge which Is used for measuring thickness

[N0.-78/F.N0. Bud(2>Cus/77]

953

G.S.R. 290 (E).—In exercise of the powers conferred by sub-section (1) of •section 25 of the Customs Act, 1962 (32 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts electrolytic copper wire bars, falling under Heading No. 74.01/02 of the First Schedule to the Customs Tariff Act, 1976 (51 of 1&75), when imported into India ior the manufacture of the articles specified in the Schedule annexed hereto ^hereinafter in the notification referred to as the "Schedule"), from—

(a) so much of that portion of the duty of customs leviable thereon, which is specified in Ihe said First Schedule, as is m excess of thirty-flve per cent ad valorem; and .. _

(b) the whole of the additional duty leviable thereon under section 3 of

the second mentioned Act:

Provided that—

.(a) where the imported electrolytic copper wire bars are converted into wires and strips before being used in the manufacture of articles mentioned in the Schedule, the importer or the manufacturer of wires or strips, or

:(b) where the imported electrolytic copper wire bars are used directly in the manufacture of articles specified in the Schedule, the importer, or the manufacturer of the said articles, as the case may be,

binds himself, by the execution of a bond in $uch form and such sum as may be specified by the Assistant Collector of Customs, to pav on demand in respect of such quantity of electrolytic copper wire bars as is not proved to the satis- faction, of the Assistant Collector of Customs to have been used for the manu- facture of articles mentioned in the Schedule, an amount equal to the difference- between the duty leviable on such quantity but for the exemption contained herein and that already paid at the time of importation.

THE SCHEDULE

(a) Electric motors of 5 KW. and above; (b) Generators of 100 V and above; and (c) Transformers of rating of 150 KVA and above.

[No. 79/F. No Bud(2)-Cus/77]

955

G.S.R 291(E).—In exercise Of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1&62), read with clause 31 of the Fin- ance (No. 2) Bill, 1977, which clause has, by virtue of the declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment to the notification of the Government of India in the Department of Revenue and Banking No 266- Customs, dated the 2nd August, 1976, namely.—

In the said notification, after the words "aluminium manufactures, namely, plates, sheets, circles, strips and foJ" the words "other than etched Aluminium foil but" shall be inserted

[No 80/F. No. Bud(2)-Cus/77]

G.S.R. 292(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), rea.d with clause 31 of the Fin- ance (No 2) Bill, 1977, which clause has, by virtuP of the declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, beintr satisfied that it is necessary in the public interest so to do, hereby makes the following amendment to the notification of the Government of India in the Department of Revenue and Banking No 286- Customs, dated the 2nd August, 1976, namely:—

In the said notification, after the words "wireless transmission apparatus- and component parts of such apparatus", the words "other than those parts contain- ing thermionic valves or transistors Or similar suni-conductor devices or elec- tronic micro-circuits or capacitors other than paper capacitors", shall be inserted

[No 81/F. No. Bud(2)-Cus/77]

O.S.R. 293(E),—In exercise of the powers conferred by sub-section (1) ol section 25 of the Customs Act, 1962 (52 of 1962), read with clause 31 of the Fin- ance (No. 2) Bill, 1977, which clause has, by virtue of the declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts paper capacitors falling under sub-heading No. (2) of Heading No 85 ia/27 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of that portion of the duty of customs, leviable thereon, which is specified in trip said First Sche- dule, as is in excess of 60 per cent ad valorem.

[No. 82/F No Bud(2)-Cus/771

G S.R. 294(E).—In exercise of the powers conferred by sub-section (1) of section 25 ot the Customs Act 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts motor vehicles falling under sub-heading (2) of Heading No. 87 02 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and of an engine capacity not exceeding 1600 cc. when imported into India, from so much of that portion of the duty of customs leviable thereon, which is specified in the said First Sche- dule, as is in excess of 100 per cent ad valorem,

[No. 83/F No. Bud(2)-Cus/77]

G.S R 295(E)—In exercise of the powers conferred bv sub-section (1) of section 25 of the Customs Act 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts watches and parts thereof (including semi-knocked down or completely knock- ed down packs), falling under sub-heading No (2) of Heading No 9101/11 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of that portion of the duty of customs leviable thereon, which is specified m the said First Schedule, as is in excess of forty-five per cent ad valorem.

[NO. 84/F. No Bud(2)-Cus/77]

957

G S.R. 296(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 32 oi the Finance Act, 1976 (66 of 1976), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment m the notification of the Government of India in the Department of Revenue and Banking, No 369-Customs dated the 2nd August, 1976, namely.—

In the Schedule below the said notification, after serial number 12 and the entries ielating thereto, the following shall be inserted, namely:—

"13 No 71-Customs, dated 18th June 1977.

14 No 72-Customs, dated 18th June 1977.

15. No. 78-Customs, dated 18th June 1977."

[No 85/F. No Bud(2)-Cus/77]

G.S.R. 297 (E) .—In exercise of the powers conferred by &ub-aection (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 32 of the Finance Act, 1976 (66 of 1976), the Central Government, being satisfied that it i

In the said notification, for the entry "85 02", the entry "85 02(1)" shall be substituted

[No. 86/F. No Bud(2)-Cus/771

G.S.R 298 (E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 32 of the Finance Act, 1976 (66 of 1976), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Department of Revenue and Banking, No 224-Customs, dated the 2nd August, 1976.

fNo 87/F. No. Bud(2)-Cus/77]

G.S.R. 299(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1982), the Central Government, being satisfied that it is necessary m the public interest so to do, hereby exempts acrylic yarn, falling under Heading No, 51,01/03 or Heading No 56 05/06, as the case may be, of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act

[No. 88/F. No Bud(2)-Cus/77]

G.S B S00(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, herebv exempts the goods falling under item Nos. 26 and 26AA of the First Schedule to the Cen- tral W i s es and Salt Act, 1944 (1 of 1944). and specified in column No (2) of the Table hereto annexed, when imported into India, from so much ol we additional duty which is leviable thereon under section 3 of the Customs Tariff Act 1975 (51 of 1975), as is in excess of the rates specified in column (3) ol the'Table.

959

T HE TABLE

Rate of duty Description of the goods

SI. N o.

( 2)

(3) (0

Rs.per

Metric Tonne

i. Steel ingots . . . . . . . . . ..

165

2.

163 Steel Melting Scrap

165 3- All forms of semi-finished steel falling under suh-item (1) of Item N o. 26AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944).

All products railing under sub-item (la¹) of Item No 26AA of the First

165 4-

Schedule to the Central Excises and Salt Act, 194,). (1 of 1941).

Rails and sleeper bars .

165 5-

1 00 6. Steel castings . . . . . . ..

7. All prnducu> falling under iuh-itcm (ill of Item 26AA of the First Schedule to thf Ccntrpl Excises and Salt Act, 194,) (1 of 1944), except uncoated plates (jalvamsed forms and galvanised platesand sheets, all sorrs, including plain and corrugated--

325 (1) cold rolled sheeta (2) Others

325

8. Uncoatcd plates

175

Galvam sed plates and sheeta, all sorts, 1 ncludtngj plain and corrugated .

9.

425

1 0. Flnts—

(a) not exceeding 5 millimetres in thickneaa

225

(b) exceeding 5 millimetres, but not exceeding 10 millimetres in thick-

175 ness,

(c) exceeding 10 mi llimetfes in thickness

165

1 1. Skelp

325

1 2. Strips—

(1) Galvanised strips,

4*3

(2) Other than Galvanised strips,—

175 fa) strips of iron and steel not below 5 millimetres, but not exceed- ing 10 millimeters in thickness and of not less than 600 milli- metres in width,

(b) other cold rolled strips, (c) other hot rolled strips

325 225

13.

425 Galvanised forms, the following: namely, ridges, ribs, channels, channel Pipes, rain-water-pipes and fittings therefor, if rivetted or otherwise built up of plates or sheets.

14. Seamless pipes and tubes

175

15- Pipes and tubes (includ-ng blanks therefor), all sorts, whether rolled, forged, spun, cast, drawn, annealed, welded or extruded (other than seamless pipes and tubes)— (1) made of steel ingots, .

6 00

(2) made of pig iron

570

[No. 89/F. No. Bud(2>Cu8/77]

961

O.S.R. No. 30i(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 196J (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling under Item No. 27 of the First Schedule to the Central Excibes and Salt Act, 1944 (1 of 1944)= and specified in column No. (2) of the Table hereto annexed, when imported into India, from so much of the additional duty, which is leviable thereon under section 3 of the Customs Tariff Act, 1975 (31 of 1975), as 19 in excess of the rates specified in column (3) of the Table.

THE TABLE

Rate Description

si. No.

(3)

(2)

CD

1. 2.

5.

7-

963

G.S.R. 302(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 19<32 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts tin plates and tinned sheets, including tin taggers and cuttings of such plates, sheets or taggers, falling under sub-item (1) of item No 28 of the First Sche- dule to the Ct-ntral Excises and Salt Act, 1944 (1 of 1944), when imported Into India, from so much of the additional duty, which is leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1973), as is in excess of Rs 520 per metric tonne,.

[No. 91/F. No. Bud(2)-Cus/77]

G.SR. 30SCJS).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Department of Revenue and Banking, namely:—

1. No 219-Customs, dated the 2nd August, 1976. 2. No 253-Customs, dated the 2nd August, 1978. 3. No. 236-Customs, dated the 2nd August, 1976. 4. No. 293-Customs, dated the 2nd August, 1976. 5 No. 363-Customs, dated the 2nd August, 1976.

[No 92/F. No. Bud(2)-Cus/77] JOSEPH DOMINIC, Under Secy.

965

CENTRAL EXCISES

New Delhi, the i&th June 1977

GSR. 3O4(E).—In exetcise of the powers conferred by sub-rule (1) of rule 8 of the Centra Exciis Rulei, 1944, t h: Central Government heieby directs that die notifications of the Goicrnmen of India in the Ministry of Finance, Department oi Revenue, Department of Revenue and Insurance or Department of Revenue and Banking, as the case may be, specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the bnid Table.

T HE TABLE

Notification No and date

Amendment

S. No.

( 1)

(3)

(2)

1, 64/60-Ccntral Excises, dated the 20th

April, i960.

In the said notification, for the words, brackets and figures "sub-item II(i)" the words, bra- ckets and figures "sub-item II(i)" shall be substituted;

2.

In the proviso to the said notification, items (viii) 112/66-Central Excises, dated the 9th

and (IX) shall be omitted,

July, 1966.

In the said notification,

91/70-Central Excises, dated 1st May,

3-

1970.

(1) for the words "pasteurised butter" the words "butter, whether pasteurised or not" shall be substituted ;

(u) for the words "production of such pasteu- ribed butter," the words "production of such butter" shall be substituted,

93/72-Central Excises, dated the 17th

4

March, 1972,

(1) In the said notification, for the words, figures and brackets, "falling under sub- item (3a) of Item No. 34" the words and figures falling under sub-item II of Item No. 34" shall be substituted;

(IO In the Table annexed to the said notifica- tion, in column (3) against S. No. 3, for the words "Twelve per cent." the words "Twelve and a half per cent," shall be substituted

94/73-C:ntral Excises, dated the 24th ]

5-

March, 1973.

In the said notification! for the words, figures and brackets "sub-item (1)" the words sub-item I" shall be substituted ;

49/74-Central Excises, dated the 1st

6.

March, 1974

In the aaid notification, for the words, brackets and figures "sub-item II(i)" the words, brackets and figures "sub-item II(i)" shall be substituted,

{{^{{FOOTNOTE (3)}}}}

(2)

( I)

117/75-Ccntral Excises, dated the 30th

7-

April, 1975-

In the said notification, subject to euch variations as the Rules of grammer may require, for the word "newspaper" whcre\ er it occurs, the words "newspaper other than daily news- paper" shall be substituted;

154/75-Ccntral Excises, dated the 3rd

8.

June, 1975-

In the Baid notification in thu Item (1) of the proviso , for the figures and word "55 paise" the words "one rupee and ten paise" shall be substituted j

z37/75-Central Excises, dated the 9th

9-

December, 1975.

In the said notification, for the words "twenty- five rupees" the words "one hundred and eighty rupees' shall be substituted a

92/76-Central Excises, dated the 16th

10.

March, 1976.

In the said notification for the words "forty per cent, ad valorem", the words "twenty per cent, ad valorem" shall be substituted. N

[No 112/77]

96?

G.S.R. 305.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance, Revenue Division, Department of Revenue, or Department of Revenue and Insurance or Department of Revenue and Banking, as the case may be, specified in column (z) of the Table hereto annexed shall be amended or furtheramende ( as the cmemaybe, in the manner specified in the corresponding entry in column (3)ofct>3i 1 able.

THE TABLE

Notification No. and date

Amendment

S. No.

{{^{{FOOTNOTE (3)}}}}

W

(0

i. 54/62-Csntral Excises, dated the 24th

April, 1962.

In the said notification, for the words "five hundred rupees per metric tonne", the words "seven hundred rupees per metric tonne", shall be substituted;

In the said notification—

3i/65-G=ntral Excises, dated the 28th

2.

February, T965,

(1) in clause (a), tor the figures and words "Rs. 425 per metric tonne", the words "six hundred rupees per metric tonne" shall be substituted;

(11) in clause (bj, for the figures "4300-00" the words "six thousand rupees per metric tonne" shall be substituted,

(in) in the Explanation, the words, letterB and figures "of Rs. 4000*00 per metric tonne" shall be omitted,

74/65-Central Excises, dated the 1st

3-

May, 1965-

In the said notification, for the figures, letters and words "Rs. 500-00 per metric tonnes", the words "seven hundred rupees per metric tonne", shall be substituted and in the Ex- planation, the words, figures and letters' of Rs. 4000-00 per metric tonne" shall be

omitted;

135/65-Ccntrrl Excises, dated the 20th In the said notification, for the figures and 4-

August, 1965

words "Rs. 300-00 per metric tonne", the words "five hundred and twenty-five rupees per metic tonne" shall be substituted;

81/66-Ccntral Excises, dated the 2ist

5-

May, 1966.

In the said notification, for the figures "225-00" the words "four hundrd and fifty rupees per metric tonne"8hall be substituted;

181/66-Cental Excises, dated the 26th

6.

November, 1966

In the said notific ation, for the fiures and words "Rs 300 per metric tonne", the words "four hundred and twenty rupees per metric tonne " shall be substituted;

i82/66-C;ntral Excises, dated the 26th

7-

November, 1966,

In the said notification, for the words "three hundred eighty-two rupees and fifty paise per metric tonne", the words "five hundred rupees per metric tonne", shall be tubstitu- ted;

16/68-Ccntral Excises, dated the 1st

s.

February, 1968.

In the Table annexed to the said notification, in the third column for the figures and words appearing after the words "Duty in excess of" against serial Nos 1, -iA(.b), iC and 6, the words "Eight per cent ad valorem" "Twenty- two per cent ad valorem " "Twenty per (-ent. ad valorem" "and Ten per cent ad- t alcf^m " shall, respecifvely be substituted t

969

(a)

(3)

63/71-Ccntral Excises, dated the 29th

9-

May* 1971-

In the Table annexed to the said notification, for the entry in column (4) against Serial No, i, the entry "twenty per cent, advalorem." shall be substituted.

to. 70/71-Ccntial Excises, dated'the 29th

May, 1971.

In the said notification, for the words "eighteen per cent, ad valorem ", the words "twenty four per cent, ad valorem " shall be substitu- ted;

71/71-Central Excises, dated the 29th

May, 1971.

In the said notification, fi r the w< rds "twenty- two and a half per cent, ad valorem", the words "thirty per ctnt " ad valorem shall be substituted

1 2. 72/71-Ccntral Excises, dated the 29th

May, 1971.

In the stud n"tificaiu n, fcr the words "twenty- two and a half per cent ad valorem , the words "thirty per cent, ad valorem.," shall be sub- stituted,

122/71-Ccntral Excises, dated the 1st

JC3-

June, 1971.

In the Table annexed to the seid notification f- r the entries under column (3; against Serial Nos. 2 and 3, the entries "twelve per cent ad valorem" and "eighteen percent, advalorem." shall, respectively, be substituted,

14 31/72-Central Excises, dated the 17th In the Table annexed to the said notification, for March, 1972.

the entries 111 column ("4") against Serial Nos. 1, 2 and 4 the entries "f\ ur rupees and eighty five paisc." "four rupees and eighty five paise" and 'three rupees and eighty-five paisc" shall respctively, be substituted,

77/72-Central Excises, dated the 17th

15

March, 1972.

In the said notification, for the words "twenty- four per cent, ad valorem, plus six hundred rupees per metric tonne", the words "thirty- two per cent, ad valorem plus eight hundred rupees per metric tonne" shall be substitu- ted.

i 6. 32/73-Ccntral Excises, dated the lit

March, 1973.

In the said notification, for the words "one hundred and fifty-five per cent, ad valorem" the words "one hundred and seventy per cent. ad valorem." shall be substituted.

70/73-Ccntral Excises, dated the 1st

17-

March, 1973.

In the said notifiation, 111 column (3I against S. No. 1 (a¹), for the figures "425' 00" the figures "850-00" shall be substituted;

1 8. 7I/73-Central Excises, dated the 1st

March, 1973.

In the said notification, for the words "five hundred and twenty rupees per metric tonne' '

the words "eight hundred and eighty rupees per metric tonne" shall be substituted;

43 '75-Central Excises, dated the 1st

1 9-

March, 1975.

In the Table annexed to said notification, for the entry in column 4 against—

(1) Serial No. 4, the following entry shall be

substituted, namely,

"appropriate amount of duty chargeable leas one thousand and for hundred rupees per metric tonne";

(il) Serial No. 5, the following entry shall be

substituted, namely, "ten per cent, ad valorem,",

( 2)

{{^{{FOOTNOTE (3)}}}}

( I)

(111) Serial No. 6, the following entry shall be

substituted, namely,

"sixteen per cent, ad valorem, plus eight hundied rupees per metric tonne",

(ivj Sena] Ni". 9, the following entry shall be

substituted, namely,

"twenty-eight pel cent, ad valorem, plus eight hundred rupees per metric te nne "

104/75-Central Excises, dated the 30th

20

Apnl, 1975

In the said notification, for the Words "ten per cent, ad valorem", the w rds "Twelve per cent ad valorem'' shall be substituted,

164'75-CetUral Excises, dated the 15th

2 1.

July, 1975.

In the said notification, for the words "thirty per cent, ad valorem plus six hundred rupees per metric tonne", the w< rds "forty per cent. ad valorem, plus eight hundred rupees per metric tonne" shall be substituted,

50'76-CentraI Excises, dated the 16th

2 2.

March, 1976.

In the said notification,— (i) for the w>rds, figures, letter and brackets "Jailing under sub-item (2) of Item No. i D" the w rds , letter, figures and brackets "falling under sub-item (1) of Item No, i D" shall be substituted;

(11) fir the words "ten per cent, ad valorem" the w rdB "fifteen per cent ad valorem", shall be substituted,

62/76-Central Excises, dated the 16th

23-

March, 1976

In the said n> tificatu n, U r the we rds "thirty per cent, ad valorem" the w^rds "fi rty per cent, ad valorem" shall be substituted;

i49'7fi-Ccntral Excises, dated the 29th

24

April, 1976

In the said notification fir the we rds "thirty per cent, ad valorem ", the wi rds "ft rty per cent, ad valorem" shall be substituted and in the laid netiiicatien in sub-paragiaph (1) of paragraph 2, clause (11) shall be emitted.

150/76-Central Excises, dated the 29th

25-

Apiil, 1976.

In the said m tificatien, for the w< rds "iwcnty- four per cent ad valorem", the words "thirty- two per cent ad valorem" shall be substituted and in the said notification in Bub-paragraph (.1) of paragraph 2, clause (n) shall be i m i t ud

i85/7

2 6.

June, 1976

In the Table annexed te- the said netificatu n, f( r the entry under column (3) against Serial No. 2, the entiy "sixty paisc per kilegram in respect of such excess," shall be substi- tuted ;

198/76-Central Excises, dated the 16th ]

27-

June, 1976-

Cn the said notificati¹ n in paragraph 3, clause (11), and the Explanatu n bel* w the said clause, shall'be omitted.

[No 113/771

971

973-

975

G.8.R. 306(E).—Whereas boiled sweets, toffees, caramels, candies, nute (Including almonds) and fruit kernels coated with sweetening affent are proposed to be omitt"a from Item No. 1A(1) of the First Schedule to the Central Excises and Salt Act, 1944, by clause 32 of the Finance (No. 2) Bill, 1977;

Now, therefore, in exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts, until the enactment of the said Finance (No 2) Bill. 1977, boiled gweets, toffees, caramels candies, nuts (including almonds) and fruit kernels coated with sweetening agent, from—

(a) so much of the duty of excise leviable thereon under Item No. 1A of the said First Schedule as is in excess of two par cent ad valorem, if the total value of all excisable goods, whether falling under the said item or not, cleared by, or on behalf of, a manufacturer from one or more factories during the financial year 1976-77 exceeded rupees thiity lakhs;

(b) the whole of the duty of excise leviable thereon, if cleared by any manufacturer other than the manufacturer referred to in clause (a;. [No. 114/77]

G.S.R. 367(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 11)44, the Central Government hereby exempts unpastcurised butter, falling under Item No 1C 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, if the total quantity of butler, whether unpasteurised or pasteurised, produced by, or on behalf of, a manufacturer in one or more factories on any day of the concerned financial year does not exceed 50 kilograms

[NO 115/77]

G.S.R. 308 (E) —In exercise of the powers conferred by sub-rule (1) of rule 8 of.

the Central Excise (Rules, 1944, the Central Government hereby exempts, trom the whole of the duty of excise leviable thereon, aerated waters, lallinn undei Item ID of the First Schedule to the Central Excises and Salt Act, 1044 (1 ol 1944;, manufactured by or on behalf of a manufacturer In one or more factories in none of which power is used in any process of such manufacture:

Provided that the exemption shall be admissible to a manufacturer m respect 0* the output of one filling machine only.

Explanation.—Where more than one filling machine is installed in a factory in which power is. not ut,ed in any process of manufacture, the output of one machine will be determined, for thr- purposes of this notification, by dividing the total output of aerated waters, falling under the said Item ID, in the factory by the number of such machines.

[No. 116/771

R. K. CHANDRA, Under Secy.

CENTRAL EXCISES

Now Delhi, the iSth June 1977

G S R 409 (E\—In exercise cf the powers c. nferred by sub-rule(i) f f rule 8 cf the Central Excise Rules, 1044, the Central Government hereby exempts cigarettes

977

THE TABLE

Descriptii n

U)

Duty

Cigarcnxs • f which the value per one thousand—

(l) does not exceed rupees fiftecn[j

(ill exceeds rupees filtccn but di es n r exceed

rupees twenty

(in) exceeds rupees twenty

U5 per cent, ad valuritn. 115 per cent, ad valorem flus thiec per cent. ad valorem for every additu nl rupee 1 r part thcicof in excess e ta value ii rupees fifteen per one thousand.

130 per cent, ad valorem plus five per cent. ad valorem fi'i every additu nal rupee or part thereof in excess 1 f a value of rupees twenty per one thousand.

[No H7'77] LAJJA RAM, Dy Secy.

CENTRAL EXCISES

New Delhi, the 18th. June 1977

G.S.B. 310(E).—Iu exercise of the powers conferred by sub-rule (1) of rule 8 of the Cential Excise Rules, 1944. the Central Government hereby exempts processed groundnut oil, copra oil and kardi seed oil falling under Item No. 12 of the First .Schedule fc> the Central Excises and Salt Act, 1944 (1 of 1944) from the whole of the duty of excise leviable thereon:

Provided that—

(i) such oil ia produced by the solvent extraction method, and (u) the exemption shall be hmited to an equivalent quantity of oil not exceeding six per cent of the weight of de-oiled cake obtained by a manufacturer from the solvent extraction plant and exported out of India- subject to the satisfaction of the Assistant Collector of Central Excise.

Explanation—For the purpose of this notification 'processed oil' shall have the same meaning as ia asslined to "processed vegetable non-essential oil" in the notification of the Government of India, Ministry of Finance (Department of Revenue), Wo. 33/63-CE., dated the 1st March, 1963.

[No. 118/771

G.S.R. 311(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts processed linseed oil falling under Item No. 12 of the First Schedule to the Central Excises and Salt AcL, 1944 (1 of 1944), from so much of the duty of excise leviable thereon aa is m excess of sixty-eight rupees and ninety paise per metric tonne:

Provided that—

(i) Bueh oil is produced by the solvent extraction method, and (ii) the exemption shall be limited to an equivalent quantity of oil not exceeding six per cent of the weight of de-oiled cake obtained by a manufacturer from the solvent extraction plant and exported out of

979

India EUbject to the satisfaction of the Assistant Collector of Centra/ Excise.

Explanation —For the purpose of this notification 'processed oil' shall have the same nieanins as is assigned to "processed vegetable non-essential oil" in the notification of the Government of India, Ministry of Finance (Department of Revenue), No 33/63-CE, dated the 1st March, 1963.

[No. 119/771

G.S.B. 312(E)._In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excase Rules. 1944, the Central Government hereby exempts cases falling under Item No. 14H of the First Schedule to the Central Excises and Salt Actt 1944 (1 of 1944), which are allowed to escape in the atmosphere by flare system or otherwise, from the whole of the duty of excise leviable thereon.

[No 12O/7TJ

R. K. CHANDRA, Under Secy.

CENTRAL EXCISES

New Delhi, the 18th June 1977

G S R. 313(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Comr.il Government hereby exempts Acefylone gas falling under sub-item (vl) of Item No 14H of the First Schedule to the (Vmial

Excises and Salt Act, 1944 (1 of 1944), produced m a portable generator by ihe reaction of water dripping slowly on calcium carbide, from the whole of the duty of excise leviable thereon

LNo. 121/771

G.S.R. 314(E).—In exercise of the powers conferred by sub-rule (1) of rule S of the Central Excise Rules, 1944, the Central Government hereby exempts eases fall- ing under Item No. 14H of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and manufactured by laboratories for their own use, from the whole of the duty of excise leviable, thereon.

[No 122/77]

G S.B S15(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts, upto an aggregate value not exceeding rupees one lakh, polishes and creams and scouring nowders and pastes (hereinafter referred to aa the "said goods"), falling under Item No 15D of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and cleared for home consumption on or after the first day of April in any financial year by or on behalf of a manufacturer from one or more factories. from the whole of the duty of excise leviable thereon If an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the sum total of the value of the capital investment made from time to time on plant and machinery Installed in the industrial unit in which the said goods, under clearance, are manufactured, is not more than rupees ten lakhs:

Provided that during the period commencing on the 18th day of June, im and ending on the 3lst day of March, 1978, the aggregate value of the goods thflt may be cleared by or on behalf of a manufacturer from one or more factories Sr home consumption without payment of duty, shall not exceed rupees eifhfty -thousand.

V-rnlanat7on — For the purposes of determining the value of any capital invest-

J S y Te face valuePof Su7h investment at the time when such Investment was made shall be taken into account

'[No. 123/771 G. K. PIIXAI, Under Secy.

981

CENTRAI, EXCISES New Delhi, the 18th June 1077

G S.R, 316(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 "( the Central Excise Rules. 1944, Lhu Central Government hereby cxempls lyres. falling under sub-item (1) of Item No Iff of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (2) of the Table hereto annexed, from so much of the duly of excise leviable thereon as is In excess of the duty specified in the corresponding enines in column (3) of the said Table, subject to the conditions laid down in the corresponding entries in column (4) thereof.

THE TABLE

Duty

Conditions

SI No Description

(i )

(-)

CO

(0

i.

Nil 1

[

Tyres for t>vo-wheeled and three- whcclcd motor vehicles falling under sub-item I (i) of item No. 34. of the said First Schedule ,

¹

J

[No. 124/771

R K. CHAKDRA, Under Secy.

983

CENTRAL EXCISES

New Delhi, the 18th. June 1977

G.SJt. 317(E).—Whereas the rate of duty leviable on latex foam sponge falling: under Item No. 16A of the FirsL Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), ia proposed to be reduced to fifty per cent ad valorem by entry (viil) of the Third Schedule, read wtlh clause 32, of the Finance (No. 2) Bill, 1S77; Now, therefore, in exercise of the powers conferred by sub-rule (1) of ^ule 8 of the Central Exdse Rules, 1944, the Central Government hereby exempts, until the enactment of the said Finance (No. 2) Bill, 1977, latex foam sponffe from so much of the duly of excise leviable thereon under Item N° I6A of the First Schedule as is In excess of fifty per cent ad valorem.

[No. 125//77]¹

G. K PILLAI, Under Secy.

CENTRAL EXCISES

New Delhi, the 18th June 1977

G.SJt. 318 (E).—In pursuance of rule 96 ZB of the Central Excise Bules, 3 944, andl in supersession of the notification of the Government of India, Ministry of Finance (Department of Revenue and Insurance), No. 151/74-Central Excises, dated the 15th November, 1974, the Central Government hereby directs that the rate per month per hand press employed in the manufacture of coarse gram plywood, shall be four hundred rupees.

Explanation —Nothing contained in this notification shall apply to any hand press employed in the manufacture of coarse grain plywood if the hand press is operated with the aid of hydraulic jacks

[No 126/77]

G.iJ.R. 319(E) —In exercise of the powers conferred by sub-rule (I) of rule 8 of the Central Excise Rules, 1044, the Central Government heieby exempts p^per board and all other kinds of paper referred to in sub-item (2) of Item N" 17 of the First Schedule to the Centra] Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable then-on as is in excess of thirty per cent ad valorem.

[No 127/77]

GSR. 320(E),—In exercise of the p >wcrs conferred by BUb-rule (i) of rule 8 of the Central Excise Rules, 1944, and m supersession if the notification of the Government cf India, 1:1 the Minis- try of Finance (Department of Revenue and Insurance), No. 45/73 Ccntial Excises, dated the 1st March,i 973, the Central Government hereby exempts paper, lihei than piper h( areX upmcuc tissue, glassme paper, grease p n ff paper, crated papci (inchting waxed pnpti 1 arc paper of a substance not exceeding 25 grammes per square metre, and containing not less than fifty per cent by weight of pulp made from bagasse, jute stalks, cereal straw or waste paper, manufactured and cleared from a paper mill of the type descubed la fhe Table below, irora ••o uidcb of the duty of excise leviable thereon as is specified in the c->rresponding entry in column (3) of the said Table:

THE TABLE

Description c f paper mill Extent of exemption

S.N"

( 2)

CO

I

{{^{{FOOTNOTE (3)}}}}

Seventy five per cent. 1 f the duty leviable.

Paper mill wh^se annual installed capacity in respect "f allvaneliescf papci and paper boards does not exceed 2000 tonnes.

2.

Sixty per cent. < f the duty leviable Paper mill whose annual installed capacity in respect of all varieties of paper and paper boatds exceeds 2000 t n n es but does not exceed 5000 tonnes.

Paper mill whose annual installed capacity

3-

Fifty per cent, of the duty leviable.

in respect of all varieties < f paper and paper boards exceeds 5000 tonnes but does not exceed 10000 tonnes.

Provided that the paper mill (i) does not have a plant attached thereto for making bambo "r wood pulp, and (11) manufactures paper out of pulp.

[No. 128/77]

985

G.S.R, 321 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Hules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 42/T3-Central Excises, dated the 1st March, 1073, the Central Government hereby exempts paper, other than paper boards, cigarette tissue, glassine paper, grease proof paper, coated paper (including waxed paper) and paper of a substance not exceeding 25 grammes per square metre and containing not less than fifty per cent by weight of pulp made from bagasse, jute stalk or cereal straw, from so much of the duty of excise leviable thereon as is in excess of sixty.slx and two-thirds per cent of the duty leviable thereon, provided that the aforesaid exemption shall not be admissible to a paper mill which avails itseli of the exemption given under the notification of the Government of India in the Department of Revenue and Banking, No. 128/77-Central Excises, dated the 18tk June, 1977.

[No. 129/77] K. K. CHANDRA, Under Secy.

CILNTRAL EXCISES

New Delhi, the 18th June 1977

GSR. 3Z2—In exercise rf the powers conferred by sub-rule (i)

T HE TABLE

Description

Rate of duty

S.No.

(2)

CO

(1)

T. Tcxjurcd Yam produced out of Base Yarn The duty for the time being leviaMe on the base Yarn if not already paid plus five rupees per kilogram.

Ninety rupees per kilogram 2. Other Textured Yarn

Explanation. For the purposes of ihis notification "Base Yarn" meens yarn from which the Textured Yarn ras been produced

[No, 130/77I

987

G.S.R. 3J3(E).—In exercise of tho powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, i9445 the Central Government hereby exempts cellulosicspun y"rn and cotton yarn falling urc'i:r sub-Item III(i) of item No. 18 and No. 18A (1), respectively, for t ht First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944); and of the description specified m column (2) of the Table hereto annexed, from so much <>f the duty of excise leviable thereon as is in excess of the duty specified in the corresponding entry in column (3) of the said Table.

T HE TABLE

S.No.

Description

Rate <_ f Duty

per kilogram

( 1)

( 2)

Crtluhmc spun yarn and Cotton yarn—

r.

2

of counts of not exceeding 25 of counts exceeding 25 but nt t exceeding 35

One and a half pauc per count Forty paise, p¹u^> four paise per count

of counts exceeding 35 bul n t exceeding

3-

exceeding 25 Eighty paise, plus eight paise per count exceeding 35

45

of countb exceeding 45 but not exceeding One hundred and sixty paise, plus fourteen 4-

paise per c u nt excLcdmg 45

55

5- of c milts exceeding 55

five and a half paise per count

Provided that-—

(111) any yarn which has availed of the exemption available to yarn in hank form is subsequently subjected to beaming, warping wrapping, winding, or reeling or any one or more of these processes with the aid of power, the yarn shall be liable t0 duty at a rate specified in respect of that yarn in column (.-1) of the Table, reduced by the duty already paid, if any;

(lv) no further duty shall be leviable on anv yarn on which duty has alreadv been paid at a rate specified in olumn (3) of the Table even if such yarn is subsequently subjected to beaming, warping, wrapping, winding or reeling or ary one or more of these processes with or without the aid of power,

(v) if any single yarn or multiple fold yarn in plain (straight) reel is subsequenily subjected to processes like bleaching, dyeing or mercerising by an independent processor with or without the aid of power, no further duty shall be leviable,

(vl) the duty on sized yarn shall be charged on the basis of its weight before sizing;

(vn) nothing contained In this notification shall apply to any yam which is used for weaving m a composite mill

Explanation,—For the purposes of this notification;

(l) "independent processor" jnejns a manufacturer who Is. engaged exclusively

in the processing of cotton yarn With the aid of power

(il) 'composite mill' means a manufacturer who is engaged in spinning of cotton yarn or weaving of cotton fabrics or processing of ootton fabrics with the aid of power and has a proprietary interest in at least two of such manufacturing activities,

(ill) 'count' means an English count

[No. 131/77]

989

GJS.R. 324(E).—In exercise of the power conferred by sub-rule (1) of rule 8 of the Central Excise Rules. 1944, the Central Government hereby exempts celluloslc spun yarn and cotton yam falling under sub-item III (I) of Item No. 18 and Item No. 18A(1), respectively, of the First Schedule to the Central Excises and Salt Act, 1'944 (I of 19i4;, when used for weaving of cotton fabrics falling under Item No. 19 in a composite mill, from the whole of the duty of excise leviable tftereon.

Provided thai when such yarn JS produced in a factory, other than such com- posite mill, the procedure set out in Rule 96E of the Central Excise Rules, 1944 is followed.

Explanation —For the purposes of this notification "composite mill" means a •manufacturer who Is engaged in spinning of cotton yarn or weaving of cotton fabrics or processing of cotton fabrics with the aid of power and has proprietary interest m at least two of such manufacturing activities.

'No. 132/77]

G.S.R. 323flE).—In exerclte of the powers conferred by sub-rule (.' ) of rule 8 •of the Central Excise Rules, 1944, the Central Government hereby exempts woollen and acrylic spun yarn falling under Item No 18B(i) of the First Schedule to the 'Central Excise and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon, subject to the condition that where the yarn has been spun wholly or partly out of acrylir fibre it shall be liable to a duty of ten rupees per kilogram

Provided that if It is proved to the satisfaction of the proper officer that such yarn was spun or produced out of acrylic fibre on which the duty of excise or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 197.1), as the case may be, has been paid at the rate of thirty rupees per kilogram, such yarn shall be exempted from the whole of the duty of excise leviable thereon.

[No. 133/77]

991

G.S.R. 326 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 read with sub-section (3) of section 3 of the Addi- tional Duties of Excise (Goodb of Special Importance) Act. 1957 (58 of 1957), the Central Government hereby exempts unprocessed cotton fabrics falling under sub- item I of Item No 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), manufactured in factories commonly known as powerlooms (without spinninn or processing plants), from the whole of the duty of excise leviable thereon both under the Central Excises and Salt Act, 1944 (1 of 1944), and the Additional Duties of Excise (Goods of Special Importance) Act, 19571 (68 of 1957).

[No. 134/77J

THE TABLE

s.

( 2)

( 1)

(3)

( I)

( 2)

(3)

exceeds three rupees but does not exceed four rupees.

(Hi)

exceeds four rupees but does not exceed fcve rupees,

five per cent. ad valorem. six and a halt" (iv)

(V),

exceeds five rupees but does net exceed six rupees.

exceeds six rupees but does not exceed seven rupees,

(vi)

per cent ad valorem. eight per cent. ad valorem. nine and a half per cent. ad valorem.

eleven per cent.

1 exceeds seven rupees but dues not exceed eight rupees,

(vli]

(VIH

.) exceeds eight rupees but does not exceed nine rupees,

ad valorem. twelve and a half per cent. ad valorem.

(ix) exceeds nine rupees but does not exceed ten rupees.

;xceeds ten rupees but does not exceed eleven rupees,

00 <

fourteen per cent. ad valorem. sixteen per cents. ad valorem.

exceeds eleven rupees but dees not exceed twelve rupees,

eighteen per cent.

(xi)

ad valorem.

twenty per cent.

i exceeds twelve rupees.

(xiO

ad valorem.

Provided that—

(i) in trie case of handloom fabrics, the duty shall be forty per cent, of the above rate when such fabrics are processed by independent processors, and shall be flfty-flve per cent, of the rates specified in the Table, when such fabrics are processed by composite mills;

(u) in the case of powerloom fabrics, the duty shall be fifty per cent, of the rates specified m the Table, when such fabric? are processed by independent processors, and shall be sixty-five per cent, of the rates specified, in the Table when such fabrics are processed b^ composite mills;

•

(A) "a" shall stand for the amount of duty paid by the assessee, in thfr manner provided for in rule 173-RD, for the month in which such cotton fabrics were produced;

(B) "b" shall stand for one-twelfth of the one hundred and fifty per cent. of tho annual value determined under sub-rule (3) of rule 173-RA of the Central Excise Rules, 1944; and

(C) "value" shall stand for the value of the cotton fabrics on the date on which such fabrics were removed for processing Hay the assessee discharging his duty liability under rule 173-RD;

993

(b) the receipts and clearances of such duty paid cotton fabrics shall be subject to such other terms, conditions and limitations as the Collector may specify in this behalf:

Provided further that the amount of duty so levied shall be apportioned in the ratio of 80: 20 between the duty leviable under the Central Excises and Salt Act, 1944 (1 of U44j and the Additional Duties of Excise (GojDds of Special Importance) .Act, 1957 (58 of 1957), respectively

.Explanation.—For the purposes of this notification,—

(a) "composite mill" means a manufacturer who is engaged in spinning of cotton yarn or weaving or processing of cotton fabrics with the aid of power and has a proprietary interest in at least two of such manu- facturing activities,

(b) "handloom fabrics" means cotton fabrics made from cotton yarn (other than hand spun cotton yarn) and woven on looms worked by manual labour,

";c) "independent processor" means a manufacturer who Is engaged exclu- sively in the processing of cloth with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn or weaving ol cotton fabrics

[No. 135/77]

995

G.S.R. 338(E).—In exercise of the powers conferred by sub-rule- (I). f rule 8 f the Central Excise Rulea, 1944 read with sub-section (3) of secti n 3 f the Adwti ra] Duties - t Excises (Gjods <>f Special Importance) Act, 1957 (58 of 1957), ,hc Central G vtjrmer t hen by exiirpu fents and rags of cotton fabrics of the description sp< cifiid u a h i rj (2¹ i ihi TubK hereto annexed (hereafter in this notification referred to as the "Table") aru Jalhrt uidir iuh itrm f of Item No. 19 of the First Schedule to the Central Exists ar.c Sail Act 1944 U f IM4^ ft m so much of the duty of excise leviable thereon as is in excts.s f the duiy spt afit a viJu corrc^- *^ "-i"."- pjnding entries m column (3) thereto.

THE TABLE

Duty Description

S.No.

{{^{{FOOTNOTE (3)}}}} ( 2)

( i)

Fents and rags arming out ol cUton fabrics whrse value per square metre—

does not exceed three rupees.

CO

exceeds three rupees but does not exceed five rupees,

GO

two per cent. ad valorem. five per cent. ad valorem.

eight per cent.

exceeds five rupees but docs not exceed seven rupees,

(Hi)

ad valorem.

eleven per cenr.

exceeds Bcven rupees but does not exceed nine rupees.

Civ)

ad valorem.

f(. urteen per cent exceeds nine rupees but dees net exceed twelve rupees.

(V)

ad valorem.

twenty per cent, exceeds twelve rupees.

(vi)

ad valorem.

Provided that—

(l) in the case of handlocm fabrics the duty shall be fi rty per cent, cf the laiia t p i cf crf in the Table, when such fabrics are prc cessed by independent prc cessc i s ar d shall be fifty-five per cent, cf the rates specified in the Table, when sucn fabrics arc processed by u>mp site mills;

(li) in the case of p< werl< cm fabucs the duly shall be fifty per ctnt. < f the iatcs fpecifkrf in the Table, when such fabric;, are pr< cessid by irdepcrc'crt pi

(Hi) fabrics on which duty has been paid at the appri priate rates when subjected ti firjfhir g- process or further finishing pri cess fr pr' cessts shall be exempt frrm so much ct the duty of excise leviable therein BB has already been paid i n such fubius :

Provided further that the amount of duty so levied shall be apportioned in the ratio of 80 : 20 between the duty leviable under the Central Excises and Salt Act, 1944 ( i ff 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 C58 of 1957), respectively.

Explanation —For the purposes of this notification,—

(a) the expression "fents" means—

997

(b) the expression "rags" means,—

(1) t-iona fide cut-pieces of cotton fabrics of length more than 23 centimetres but less than 45 centimetres, where the width of the fabric is one centimetre or more, and of length more than 23 centimetres but less than 65 centimetres, where the width of the fabric Is less than one metre, arising during the normal course of manufacturing (in- cluding processing) or packing or drawing samples; and

(ii) cut-pieces of damaged or sub-standard cotton fabrics of length more than 23 centimetres but less than 45 centimetres, where the width. of the fabric is one metre or more, and of length more thijn 23 centimetres but less than 65 centimetres where the width of che fabric is less than one metre;

(c) "composite mill" means a manufacturer who Is engaged m spinning of rctton yarn or weaving or processing of cotton fabrics with the aid of power and has a proprietary interest in at least two of such manu- facturing activities;

(d) "handloom fabrics" means cotton fabrics made from cotton yarn (other than hand spun cotton yarn) and woven on looms worked by manual labour,

(e) "independent processor¹' means a manufacturer who is engaged Exclu- sively in the processing of cloth with the aid of power and who has no proprietary interest any factory engaged in the spinning of yarn or weaving of cotton fabrics

[No. 136/77i

999

G.S.R. 329(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, 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 sub-Item of Item, No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), when processed without the aid of power or steam, from the whole of the duty of excise leviable thereon both under the Central Excises and Salt Act, 1944 (1 of 1044) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957).

[No. 137/77]

G.S.R. 33O(E') —In exercise of the powers conferred by sub-rule (i) rf rule 8 cf the Central Excise Rules, 1944, read with sub-scctu n (3I rf section 3 of the Additicnal Duties <"f Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Gi vernment hereby rescinds the following notifications if the Government of India in the Ministry of Finance, Department of Revenue, Department of Revenue and Insurance cr Department <.f Revenue and Banking, as the case may be, namely :—

Notification number and date

s.

No.

( 2)

( 1)

1.

2.

3- 4- 5- 6.

No, 189/61-Ccntral Excises, dated the 30th December, 1961. No. 106/62-Central Excises, dated the 9th June, 1962. No. 61/67-Central Excises, dated the 15th April, 1967. No. 50/69-Central Excises, dated the ist March, 1969. No. 51/69-Ccntral Excises, dated the 1st March, 1969. No. 52/69-Central Excises, dated the 1st March, 1969. No. 53 '69-Central Excises, dated the iBt March, 1969. No 34/69-Ccntral Excises, dated the 1st March, 1969.

7- 8.

9-

1 0.

I I.

12.

1 3.

No. 128 '69-CentralExcises, dated the 29th April, 1969. No. 130/69-Central Excises, dated the 29th April, 1969. No. 127/70-Central Excises, dated the 6th June, 1970. No.i28/70-Central Excises, dated the 6tb June, 1970. No I32/7O-Central Excises, dated the 8th June, 1970 No. 63/72-Central Excises, dated the 17th March, 1972.

1 4.

No. 50/73-CentraI Excises, dated the 1st March, 1973. No. 52 /73-Central Excises, dated the 1st March, 1973.

15- 16.

1001.

( 2)

No. 56/73-Cenual Excises, dated the 1st Marih, 1973.

17.

IK.

1 9.

2 0.

No. 63/73-CentraI Excises, dated the 1st March, 1973. No. 27/75-Centtai Excises, dated the isr March, 1975. No, 30 '75-Central Excises, dated the 1st March, 1975.

2 1.

2 2.

2 3.

2 4.

2 5.

26.

2 7.

2 8.

2 9.

3 0.

3 1.

3 2.

No,i25/75-Ccntral Excises, dated the 12th May, 1975. No. 5 K/76-CcnrraI Excises, dated the 16th March, 1976. No, 78/76-Central Excises, dated the 16th March, 1976. No. 79/76-Central Excises, dated the 16th March, 1976. No. 83 '76-Central Excises, dated the 16th March, 1976. No. 84/76-Central Excises, dated the 16th March, 1976. No. 8S,76-Central Excises, dated the 16th March, 1976. No 121 /76-Central Excises, dated the 16th March, 1976. No.236/76-Ccntral Excises, dated the 30th August, 1976 No, 237/76-Central Excises, dated the 30th August, 1976. No. 23R/76-Ccntral Excises, dated the 30th August, 1976. No. 85/77-Central Excise, dated the 9th May, 1977. No. 99/77- Central Excises, dated the 31st May, 1977

33.

[No. 138/77]

looy

G.S.R. 331QB).—In exercise of the powers conferred by sub-rule (1) of rule 8 of tbe Central' Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance, Department of Revenue, Department of Revenue and Insurance or Department of Revenue and Banking, as the case may be, specified in column (2j of the Table hereto annexed, shall be amended or further amended, as the case may be, In the manner specified in the corresponding entry or entries, as the case may be, in column (3; of the said Table

THE TABLE

SI. No.

Notification No. and date

Amendment

( 1)

(3)

U)

1 No 59/65—Central Excises, dated the 1st

Apnl, 1965.

For the words, letters and figures ''Item No. 18", the words, letters and figures "Item No 18 or Item No. 18E, as the case may be", shall be substituted.

2. No. 13/69-Central Excises, dated the 22nd

February, 1969.

No. 76/69-Central Excises, dated the 1st

March, 1969.

No. 77/69-Central Excises, dated the 1st

In each of the notifications specified under column (2), for the words "Rayon and artificial silk fabrics", "Rayon or artificial silk fabrics", "rayon or artificial silk fabrics", wherever they occur, the words ''man-made fabrics" shall, rules of grammer be substituted.

March, 1969. No 80/69-Central Exicscs, dated the 1st March, 1969.

No. 171/70-Central Excises, dated the 21st

November, 1970.

No. 84/71-Central Excises, dated the 29th

May, 1971.

No. i79/7a-Central Excises, dated the 24th

July, 1972.

No. 61/73-Central Excises, dated the 1st

March, 1973.

No. 109/75-Central Excises, dated the 30th

April, 1975

No. no/75-Central Excises, dated the 30th

April, 1975-

No. 192/76-Central Excises, dated the 19th

June, 1976.

No. 2/77Central Excises, dated the 15th

January, 1977.

No. 13/69-Ccntral Excises, dated the 22nd

3-

February, 1969,

for the words "rayon or artificial st Ik content" the words "man-made fibre content"8hall be substituted.

(i) Clause (xiv) shall be omitted, No 70/69-Central Excises, dated the 1st

4-

March, 1969.

(li) proviso (c) shall be omitted and for the semi-colon at the end of clause (b), the full stop shall be substituted.

No. 9r/6g-Central Excises, dated the 1st

5-

March, 1969.

In the Table annexed to the said notification Serial No. 15, and the entries against the said Serial No. shall be omitted.

( 2)

( I)

(3)

No. 135/69-Ccntral Excises, dated the 8th

6,

May, 1969.

No. 57/73-Central Excise^ dated the i&t

March, 1973.

No, 106/73-Central Excises, dated the 28th

April, 1973.

In each of the notifications specified under column (2), for the words, letter* and : figures "sub-item 1(2) of Item No. 19", wherever they occur, the words, letters and figures ''sub-item I of Item No. 19" shal 1 be substituted.

No. 80/76-Central Excises, dated the 16th

March, 1976.

No. 122/76-Central Excises, dated the 16th

March, 1976.

No. i99/7i-C:ntral Excises, dated the n th

7-

December, 1971.

In Appendix I,— (1) in the entries under column (2), for the figures "18" the figures, letters and words "18 or 18E, as the case may be" shall be substituted;

(li) in the entries under column (3), (a) for the words "rayon and synthetic fibres and yarn" the words *fman-made fibres and yarn" shall be substituted, (b) for The words "rayon or artificial silk fabrics" the words"man-made fabrics", shall be substituted.

8. No 53h2~C-Mtn\ Excises, dtted th: 17th

March, 1972.

For the words "rayon and synthetic fibre" J the words "man-made fibres" shall be substituted.

No 55/72-C-ntral Excises, dated the 17th

9

March, 1972.

For the words, figures and letter, "Item No • 18C" the words' figures and letters, "Item No. i8C(iJ" shall be substituted.

'.£0

N\ i6^7i-C',{i-.rA Ei: SM, d^ed th; ir.h

July, 1972.

For th; wirds "artificial silk fabrics," the words "man-made fabrics" shall be substituted.

II No. 172/72-Central Excises, dated the 24th

July, 1972.

For the words, letters and figures "Item No. 18" the words, letters and figures "Item No. 18, 18A, 18B, 18C, 18E or 18F, as the case may be", shall be substituted.

12. No 38/75-CirMMl Ex;c,s:s, dared the 1st

March, 1975.

CO in the opening portion of paragraph 1, for the words, figures and letters "rayon and synthetic fibres and yarn falling under Item No i8(0", the words, letters and figures "man-made fibres and yarn, other thau textured, falling under Item No. 18", shall be substituted;

(n) In the Table, (a) m the entries agunst S. No 1, sub-clause (b) of clause CM), in column (3;, for the figures "40 00" the figures "36 00" shall be substituted; (b) the second proviso in column (2) against S.N 1 shall be omitted;

N\ 186/75-Contral ExeiseSj dated the 21st

13.

August, 1975

fiv) in pjragiaph 2, f r th; w rds "rayul and syath:tic yarn", ths w 'ids "man-made (ilarn-nt yarns" shall be substituted (1) f"i the w >rds and figure¹! "Item N". iR", the W'>ids and figures "Item N". 18 IT IBB, as the cai; nuy by', shiH be substi- tuted;

(li) f >r the w">rd8 "rayon and synthetic yarn" the woids "nrm-made yarn" shall bo substituted.

1005

(3)

(2)

00

No. 26/76-Cential Excises, dated the 2i8t (l) In the r pening pcruon,—

14.

February, 1976.

(,a) f r the w rds "rayon and synthetic fibres and yarn" the words "man-made fibres and yarn" shall be substituted (b) f r the w. rds, letters and figure- "Item N". 18", the words, letter and figured, "Item No. 18 cr 18E as the case may be, "shall be substi- tuted;

(10 In the Table,—

(a) f' r the w rdB "rayon and synthetic fibres and yarn" the words "man-made fibres and yarn" shall be subsDtuted (b) fcr the w- rds "rayi. n and synthetic yarn" the wrrds "man-made yarns'' shall be substituted.

No. 64/77-Ceniral Excises, dated the 15th

15

April, 1977.

Fcr the wcrds, letters and figures "sub-item (0 of Item N<\ 18E", the words, letters and figures "Item No. 18" shall be substi- tuted.

No, [139,77]

1007

1009

G S.R, 332 (E).— In exercise r t the p wcrs conferred by sub-scctK ns 121 and (3 1 < 1 sectn n 3 of the Central Excises and Salt A c, 1944 (1 of 19441, the Central G' vernment hereby directs that the n. tificati'n 1 1 the Givcinim,nt ( I India in the Ministry of Finance, Departmtnt of Revenue and Banking, specified in column (_i) 1 f the Table heretc annexed, shall be amended in the nanncr specified in the C'rresp nding entry in column 1,2) L! the said Table,

THE TABLE

N tificatu n N" . and date

Amendment

( 1)

( 2)

Nn. 37/77-Central Excises dated the iSth March

1977

Fi r the wrrdi "ray< n and artificial silk fabrics", the words "man-made fabrics" shall be substituted

[No 140.77]

,G.S.R.333(E)—In exercise of the powers conferred by rule 96EE (. f the Central Excise Rules. 1944, the Central Government hereby directs that the n< tificatu n ( f the G( verr merit ( f Ir dia in the Ministry of Finance, Department cf Revenue and Insurance, ipecif rd w ci U irr (i~) < 1 ihc Table hereto annexed, shall be further amended, in the manner specified in the 0 liespi rcling entry in column (2) of the said Table.

T HE TABLE

Notification N". and date

Amendment

( 1)

No. 174/72-Central Exicses, dated the 24th

July, 1972.

For the words, letters and figures beginning: with "yarn containing two rr more if" and ending with "Item No. 18E", the words,, letters and figures "cellule sic spun 5 am falling under ItemNo. 18'", shall be substituted.

[No. 141/77]

G.S.R. 334(E) —In exercise of the powers conferred by sub-section (Z) of section 3 of, the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby rescinds the notification of the Government of Iidia, Department of Revenue and Banking, No. 235/76-Central Excises, dated the 3f>th August, 1976.

[No. 142/771

ion

GSR. 335(E).^In pursuance of rule 96J of the Central Excise Rules, 1944, read •with sub-sec lion (3) of section :; of the Additional Duties of Excise (Goods of Special Importance) Act, 19!i7 (58 of T):i7), the Central Government hereby rescinds the following notifications of the Government of India in the Ministry of Finance, Department of Revenue, or Department of Revenue and Insurance, as the case may be, namely —

1 No, 41/65-Central Excises, dated the 28th February, 1965 2. No lfJ4/74-Central Excises, dated the 30th November, 1974

[No. 143/77]

G.S.R. 336(E>—In pursuance of rule 9flW of the Central Excise Rules, 1044, the Central Government hereby rescinds the following notifications of the Government of Indi,i in the Ministry of Finance, Department of Revenue and Insurance, namely—

1 No. 48/69-Central Excises, dated the 1st March, 1969

2, No 49/69-Central Excises, dated the 1st March. 1969

3. No G2/72-Central Excises, dated the 17th March, 1972

[No. 144/77]

G.S.R. 337 (,E).—In pursuance of rule 96-ZP of the Central Excise Rules, 1944, the Central Government hereby rescinds the notification of the Government of India In the Ministry of Finance, Department of Revenue and Insurance NO 158/ 73-Central Excises, dated the 1st August, 1973.

[No. 145/77]

GSR. 338(E).—In exercise of the powers conferred by section 37 of the Central .

Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes, the following ruk-i further to amend the Central Excise Rules, 1044, namely —

1 Short title and commencement—(i) These rules may be called the Central Excises (Fourteenth Amendment) Rules, 1977

(n) They shall come into force on the date of their publication in the Official Gazette

2. In the Central Excise Rules, 1944,—

(a) rules 9fl-B and 96-C shall be omitted, (b) sub-iule (6) of rule 96-D shall be omitted; (c) sub-rule (5) of rule 9R-DD shall be omitted; (d) in Chapter V,—

U) the heading "E-III Cotton Fabrics and Silk Fabrics Produced on Ppwerlooms—Special Procedure" and rules 96-1 to 96-MMMMM shall be omitted;

(n) the heading "E-VI-Cotton Yarn, Woollen Yarn and Yarn falling under Item No 18E of the Firit Schedule to the Central Excises and Salt Act, 1944 (l of 1944) Special Procedure" and rules 06V to 96X" shall be omitted,

(ill) the heading "E-XI Cotton Fabrics processed without the aid of power or steam—Special Procedure", and rules 96-ZO to 96-ZUU shall be omitted,

(e) m rule 173A, in sub-rule (2), the letter and figures "E-III," shall be omitted

3. The omission of any rule or sub-rule made bv rule 2 shall not affect anything done or any action taken, before such omission, under the rule or sub-rule, as the case mav be, so omitted

[No. 146/77]

LAJJA RAM, Dv Secy.

IOI3

CLJNTRAL. EXCISES

New Dalh>, the 18th June 1977

G.S.R 3o9(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 the Central Government hereby exempts steel ingots, including steel melting scrap, falling under Item No. 26 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 three hundred and thirty rupees per metric tonne

[No. 147/77]

G.S.R. 340 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1044 the Central Government hereby exempts steel in- gots, falhnK under Item No 2fi ol the First Schedule to the Central Excises and Salt Act, 1U-14 (I of 1944), and required for use for the manufacture of rails or sleeper bait,, falling under Item No 26AA of the said Schedule, wkich are used for railway track from so much of the duty of excise leviable thereon as Is in excess of one hundred and seventy five rupees per metric tonne

Provided that the procedure set out In Chapter X of the Central Excise Rulee, 1944, is followed'

Provided Cuither that where such ingots are manufactured with the aid of elec- tric furnace from any of the following materials, namely:—

(i) old Iron or steel melting scrap,

(II) a combination of the material referred to at (1) with fresh unused steel melting scrap on which the appropriate duty of excise ha* been paid; and

(in,) iron in any crude from falling under Item No, 25 of the said First Schedule on which the appropriate duty of excise has been paid in combination with the materials referred to at (i) and (n), the duty leviable under this notification shall be reduced by one hundred and fifty rupees per metric tonne,

[No. 148/77]

G.S.B, 3U(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts steel in- gots, falling under Item No. 26 of the First Schedule to the Central Excises and Salt Act 1944 (1 of 1944), and required for use for the manufacture of steel cast- ings, falling under Item No. 26AA of the said Schedule from so much of the duty of excise leviable tliereon as is> in excess of two hundred rupees per metric- tonne,

Provided that the procedure set out in Chapter X of the Central Excise Rules, 1944. in followed:

Provided further that where such ingots are manufactured with the aid of elec- tric furnace from any of the following materials, namely—

(i) old Iron or steel melting scrap;

(ii) a combination of the material referred to at (i) with fresh unused steel melting scrap on which the appropriate duty of excise has been paid; and

ioi5

(in) iron in any crude form falling under Item No 25 of the said First Sche- dule on which the appropriate duty of excise has been paid, in com- bination with the materials lelurred to at (i) and (n), the duty leviable under this notification shall be reduced by one hundred, and fifty rupees per metric tonne

[No. 149/77]

G.SR, 342 (E).—In exercise of the powers conferred by sub-rule- (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts fresh un- used steel melting scrap of the types commonly known as,—

(i) skull scraps, (li) broken ingot moulds, (iii> butts and shorts, (iv) mould-splashmgs which arise m steel melting shops, and (v) turnings and borings,

falling under Item No 26 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of J944), from the whole of the duty of excise leviable thereon.

Provided that—

(fc) the procedure set out m Chapter X of the Central Excise Rules, 1944, is followed.

[No. 150/77]

G S.R, 343 (E).—In exercise of the powers conferred bv sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts electrolytic copper wire bais falling under Item No. 26A of the First Schedule to. the Central Excises and Salt Act, 1944 (1 of 1944) when used for the manufacture of the articles specified in the Schedule annexed hereto from the whole of the excise duty leviable thereon-

Provided that the manufacturer of the articles specified in the Schedule annexed hereto shall follow the procedure set out in Chapter X of the Central Excise Rules, 1944, and

Provided further that where the electrolytic copper wire bars are converted into wires and strips before being used m the manufacture of articles mentioned in the Schedule, the manufacture! of electrolytic copper wire bars or of wires or strips, as the case may be, binds himself by the execution of a bond in such form and such sum as may be prescribed by the Assistant Collector of Central Excise, to pay on demand in respect of such quantity of electrolytic copper wire bars as is not proved to the satisfaction of the Assistant Collector of Central Excise to have been usecl for the manufacture of articles mentioned in the Schedule, an amount equal to the difference between the dutv leviable on such quantity but for the exemption contained herein and that already paid at the time of manufacture.

THE SCHEDULE

(a) Electric motors of 5 K.W and above, (b) Generators of 100 V and above; and (c) Transformers of ratlnR of 150 KVA and above.

[No 151/771

ioi7

G.S.R. 344 E).—In exercise of the powers conteired by sub-rule d) of rule 8 of the Central ' Excise Rules, 1944, the Central Government heieby exempts iron or Bted products falling under Item No 2fiAA of the Fi*-st Schedule lo the Central Excises and Suit Act> 1944 (1 of 1944) and specihed in column (2j ot tnu Table noieto annexed, from so much oi the duty of excite leviable thereon <^> 1^ 11) ex^ss ol ihe duly specified in the corresponding entries in tolumn (3 ' of the suid Table, subicct to the cond.wons laid down in the corresponding entries in column (4) thereoi.

T HE TABLE

Description

S. No.

Conditions

Rate of duty

(2)

(3)

( 1)

(4)

1. All forms of scmi-fmishcd steel falling

Rupees per met- ric tonne 330-00

under sub-item (1) of Item 26AA.

( I)

(.A)

(3)

2.

330-00

All products falling under sub-item (la) of Item 26AA (other than rails and sleeper bars specified in serial No. 3).

Rails and sleeper bars.

I75-0O

3-

If it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that the rails or sleeper bars, as the case may be, arc actually used for railway track, and the procedure set out in Chapter X of the Central Excise RuleSj 1944, has been followed.

2O0'00

Steel castings.

4-

••

Provided that where the productE mentioned in the Table are mi le from steel ingots, falling under Item No 26 ot the aforesaid Schedule, which have been cleared from the factory, prior to the 18th day of June, 1977, on payment of duty at the appropriate rate, the duty specified in the corresponding entries in column (3) of the Table shall be reduced by two hundred rupees per metric tonne:

Provided further that where the products mentioned in the Table are made from semi-finished steel on which duty at the appropriate rate has already been paid, or from steel ingots falling under Item No 26 of the aforesaid Schedule which are cleared from the factory on or alter the 18th day of June, 1977 on payment of duty, the duty specified in the corresponding entries in column (3) of the Table shall be reduced by three hundred and thirty rupees per metric tonne

Provided also that where the duty paid on steel ingots or semi-finished steel, as the case niay be, used in the manufacture of any quantity of the products mentioned in the Table is in excess of the duty leviable on such products the amount eligible for adjustment towards the exemption shall be restricted to the amount of duty leviable on the quantity of the said product.

Provided also that in the case of the products mentioned in the Table and manufactured with the aid of electric furnance from any of the following mate^ rials, namely:-—

(i) old iron or steel melting scrap; (li) a combination of the material referred at (i) with fresh unused steel melting scrap on which the appropriate duty of excise has been paid; and

(hi) iron in any crudP from falling under Item No 25 of the said First Schedule on which the appropriate dutv of excise has been paid, in combination with the materials referred to at (i) and (ii),

the duty specified against the corresponding entries in column (3) of the Table shall be reduced by one hundred and fifty rupees per metric tonne.

[No 152/771

1019*

G.S.R 345(E) —In exercise of the powers conferred by sub- rule (i) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts iron or steel produces, falling under Item No, 26AAotthe l

T HF TABLE

Description

-S. No.

Rate of duty

( i)

0)

Rupees pel met- ric tonne

1. All products fulling under sub-item (11) of item No 26AA, except uncoatcd plates, galvanised forms and galvanised plates and sheets, all sorts including plain and corrugated—• . . . . . . . ..

(a) Cold rolled sheets (b) Others

650-00 450-00

2 Uncoated plates • •

350-00

Galvanised plates and sheets, all sorts, including plain and corrugated

850 00 3-

4- Flats— (a) not exceeding 5 millimetres in thickness (b) exceeding 5 millimetres, but not exceeding 10 millimetres, in thickness • (0) exceeding 10 millimetres 111 thickness

450-00 350-00 330-00

1021

( 2)

10

(3)

Skelp

5-

552-5O

6

S t r i p s—

(0 G a l v a n i s ed s t r i ps

. . . . . . . ..

850 00

(n) O t h er t h an galvanised s t r i p s—

{a> s t r i ps of i r on a nd steel n ot b e l ow j m i l l i m e t r e s, b ut n ot e x c e e d i ng io millimetre;,, in t h i c k n e ss a nd ot n ot less t h an 6oo m i l l i m e t r es in w i d th

( h) O t h er cold r o l l ed s t r i ps

(i.) O t h er h ot rolled s t r i ps . . . . . . ..

350-00 650 00 430 00

S e a m l e ss p i ps a nd t u b es . . . . . . ..

7.

350-00

Provided that where the products mentioned 111 the Table are made from steel ingots, falling under Item No 21 of m;afoieomd Schedule, which have been cleared from the factory, prior to the iHthdayof June, 1977, on payment of duty at the appropriate rate, the duty specified in the corresponding entries in column 13) of the Table shall be reduced by iwo hundred rupees per metric tonne :

Provided further thut where the products mentioned in the afroesaid Table are made from semi-flnished steel on which duty at the appropriate rate has already been paid, or from steel ingots falling under Item No 26 of the afore- said Schedule which are cleared from the factory on or after the 18th day of June, 1977, on payment ot duty, the duty specified in the corresponding entries in column (3) of the Table Khali be reduced by three hundred ann thirty rupees per metric tonne:

Provided also that where the duty paid on steel ingots or hcmi-fimshed steel as thp ca=e ronv be used In the manufacture of any quantity of the products mentioned in the Table Is in excess of the duty leviable on such products, the amount eligible for adjustment towards the exemption shall bP restricted to the amount of duty leviable on the quantity of the said products¹

Provided also that in the case of the products mentioned in the Table manu- factured with the aid of electric furnace from any of the following materials, namely—

(1) old iron or steel melting scrap; (ii) a combination of the material referred to at (1) with fresh unused steel melting scrap on which the appropriate duty of excise has been paid; and

(111) iron in any crude form falling under Item No 25 of the said First Schedule on which the appropriate duty of excise has been paid, in combination with the materials referred to at (1) and (11),

the duty specified against the corresponding entries in column (3) of the Table shall be reduced by one hundred and fifty rupees p"r metric tonne.

[No. 153/771

1023

G.SR. 346 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts fresh unused rerollable scrap, falling under Item No 26AA 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 three hundred and thirty rupees per metric tonne.

[No. 154/77]

G.S.R. 347(E).—In exercise of the powers conferred by sub-rule (1) of rule W of the Central Excise Rules, 1944, the Central Government hereby exempts, electric storage batteries, falling under sub-item (2) of Item No 31 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1044), from the whole of the duty ol excise leviable thereon

Provided that—

(a) it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that the aforesaid storage batteries are intended to be used as original equipment parts by the manufacturers of the following types of motor vehicles, namely.—

(i) two-wheeled vehicles, (n) three^wheeled vehicles; (m) saloon cars,

falling under sub-item 1(1) or sub-item 1(2), as the cat,e may be, of Item No. 34 of the aforesaid Schedule; and

(b) in relation to any concession in respect of such storage batteries, the procedure set out in Chapter X of the Central Excise Rules, 1944, la followed

[No 155/77]

G.S.R. 348OE).—IncxcrciRe of the powers conferred by sub-rule (1) of rule 8 of the Centra Excise Rules, 1944, and in supersession of the notification oi the Gpvernment of India in the Minis- try of Finance (Department ot Revenue and Insurance) No. S9/72- Central Excises dated the 17th March, 1972, the Central Government hereby extmpts electric fans, all sorts, of the'description opeciflcdincolumn(3)ofthc Table hereto annexed and falling under the sub-item specified in the corresponding entry in column (2) of the said Table, of Item No. 33 of the First Schdule to the Central Excise, and Salt Act, 1944 (1 of 1944)' f"m so much of the duty oi excise leviable thftreon as >s in excess of the duty specified in the corresponding entry in column (4) ot of the said Table.

1025

THE TABLE

Duty SI No. Sub- Description Item

(4) (21

(3)

( i)

i (1) Table, cabin, carnage, pedestal and air circulator fans, of Ten per cent. ad valorem a diameter not exceeding 40 6 centnmeters and regu- lators therefor.

2.

Twelve per cent.

(2) Those designed ior use in an industrial system an parts

ad valorem

indispensable for its operation and have been given for that purpose some special shape or quality which would not be essential for their use for any other purposes and regulators therefor.

(3) Electric fans, not otherwise specified and regulators there-

3-

Fifteen per cent. ad valorem for.

[No. 156/77]

G.S.R. 349(E).—In exercise of the powers conferred by sub-rule (i) of rule 8 of the Centra* Excise Rules. 1944, the Central Government hereby exempts broadcast television receiver sets, falling under sub-item (1) of Item No. 33 A of the First Schedule to the Central Excises and Salt Act, iy44 (1 of 1944), and of the description specified in column (2) of the Table hereto annexed, from so much of the duty of excise leviable thereon as is in excess of the duty leviable at the rates, specified in the corresponding entries in column (3) of the said Table.

THE TABLE

S-No 1 Description

Rate of duty

( 1)

( 2)

(3)

1.

Five percent. ad valorem.

SetSj of screen size not exceeding thirty- six centimetres and of a value not exceeding one thousand four hundred rupees per set

2.

Five percent- ad valorem.

Sets, of screen size exceeding thirty six centimetres and of a valu; not exceeding one thousand six hundred rupees per set.

[No. 157/771'

1027

G SR 35O(E) —In exercise of the powers conferred by sub-rule (i^ of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts radios (.including transistor t>cts), falling under subitem (2) of Item No 33A ot the First Schedule to the CentralExcifccs and Salt Act, 1944 (t ot 1944J and of the description specified in column (2) of the Table hereto annexed from so much of the duty of excise leviable thereon as is in excess of the duty leviable at the rates specified in the corresponding entries in column (3) of the said Table

THE TABLH

S. Nc ). Description

Rate of duty

(3)

•CO

1. Sets of one or two bands

Fifteen per cent. ad valorem.

Twenty-five per cent.

Sets of three bands and of a value not exceeding two hun- dred and fifty rupees.

ad valorem.

Thirty per cent.

3.

ad valorem.

S cts of three bands and of a value exceeding two hundred and fifty rupees per set, and sets of four bands.

Sets of five bands or more.

4

Thirty-five per cent ad valorem.

Provided lhat the duties specified in column (3) of the Table shall be reduced by fifteen per cent ad valorem, (i) if the sets are manufactured In an industrial unit, either on its own behalf or on behalf of a State Electronic Development Corporation, m respect of which an Officer not below thP rank of an Assistant Collector of Central Excise JS satisfied that the sum total of the value of capital investment made from time to time on plant and machinery only is not more than rupees ten lakhs, and (11) the total value of such sets so cleared, if any for home consumption by or on behalf of such manufacturer from one or more fac- tories during the preceding financial year did not exceed rupees one crore.

Provided further that the lower rates of duty as specified in the first proviso, shall apply only to the first clearances for home consumption by or on behalf or such manufacturer from one or more factories upto a value not exceeding rupees fifty lakhs during a financial year subsequent to 1977-78, and upto a value not exceeding rupees forty lakhs during the period commencing on the 18th day of June, 1977, and ending on the 31st day of March, 1978.

Explanation—For the purpose of determining the value of any capital invest- ment, only the face value of such investment at the time when such investment was made shall be taken Into account.

[No. 158/7T]

G.SR. 351 (E) —In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts com- binations of broadcast television receiver seti and radios (including transistor sets) falling under Item No. 33A of the First Schedule to the Central Excises and Salt Act 1944 (1 of 1944), from so much of the duty oi excise leviable thereon as is in excess of twenty-five per cent ad valorem. 159/77]

1029

"- G S R 352 I'E) —In exceicisc of the pawers conferred by sub-rule (1 > ot rule 8 of the Centra Exciie Rulei, 1944, the Central Covcrnment hereby exempts Roods, falling under Item Nos 33 A and 37 AA of the Fir^t schedule to th; Central Excises and salt Act, 1944 (1 of 1944), and of the description spi(.i)i;d in column (1) of th; Table hereto annexed, from so much uf the duty of excise leviable thereon as is in excess ot the dutv leviable at the rutes specified in the corresponding entries in column 12) ot the said Table.

THF TABLE

Description Rate ill duty

' UJ

Tap; ricjrderj (including cassette recorders and tape decks),

tape players (including cassette players), and combination sets of any of the aforesaid articles and transistor sets—

(a) of value not exceeding Rs. 500 each.

(b) of value exceeding Rs sooeach.

Twenty-five per cent. ad valorem Thirty per cent. ad valorem.

Provided that the duty specified In column (2) of the Table shall be reduced by fifteen per cent ad valorem. (1) if 1hp above articles are manufactured m an industrial unit in respect of which an officer not below the rank of an Assistant CclltLloi u£ Lentul i_,:;ci;.e JS saLisned that the sum total of the value ol! capital investment made from time to time on plant and machinery only is not more than rupees te*i lakhs, ai.il (li) the total value of all the articles described in the Table cleared, li any, for home consumption by or on behalf of •vach rnaivitatjturer from one or more factories during the preceding financial year dl-i no' exceed rupees fifty lakhs,

Provided further that the lower rates of duty as specified rn the first proyjso, shall apply only to the first clearances for home consumption bv or on behalf of such manufadurer from one or more factories uptn a value not exceeding rupees twenty-flve lakhs during a financial vear subsequent to 1977-78 and upto a value not exceeding rupees twenty lakhs duung the period commencing on the 18th day of June, 1977 and ending on the 31st day of March, 1978.

Explanation —For the purposes of determining the value of any capital invest- ment, only the face value of such Investment at the time when such investment was made .shall be taken into account

[No 160/77]

O.SR. 353 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts any combination of two or more of the following, namely, broadcast television receiver sets, radios (Including transistor sets), gramophones (including record players, re- cord playing decks), tape recorders (including cassette recorders and tape decks) and tape or cassette players, falling under sub-item (4) of Item No 33A of the First Schedule to the Central Excises and Salt Act 1944 (1 of 1944), from so much of the duty of excise, or the additional duty leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be. as is equivalent to the duty already paid on broadcast television receiver sets, radios (including tran- sistor sets), gramophones (including record players, record playing decks), tape recorders (including cassette recorders an^I tape decks) or tape or cassette play- ers, as the case may be, used in the manufacture of assembling of the said com- bination.

[No 161/77]

1031

G.S.R. 354 (E).—In exercue of ths powers conferred by sub-rule (il of rule B of the Central Excise Rules, 1944, the Central Government hereby exempts goods, falling under Item No. 33D of the First Schedule to the Central Excites and Salt Act, 1944 (1 of 1944) and of the description spjcified in column (2) of the Table hereto annexed, from so much of the duty of excise leviable thereon as is in excess of the duty leviable at the rates specified in the corres- ponding entries in column (3) of the said Table—-

T HE TABLE

S. N a. Description

Rate of duty

(1)

0)

(3)

1. Electronic calculating machines (other than slide rule calculating machines) of a value not exceeding one hundred

Five per cent ad valorem.

3.

, Five per'cent

and seventy five rupees each Electronic slide rule calculating machines of a value not exceeding four hundred and fifty rupees each.

ad valorem.

Explanation — For purposes of this notification, 'electronic slide rule calculating machines' shall mean such electronic calculating machines which are capable of performing all the following functions, namely-—

addition, substraction, multiplication, division, square root, square, reciprocal, change sign, logarithm, exponents, trigonometric functions, inverse trigonometric functions store-recall memory, option of degree of radian modes and constant operation^ and at least 8-dlglt display

[No 102/771

G.S.R. 355(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods failing under Item No 33F ot the First Schedule to the Central Excises and SalL- Act, 1944 (1 of 1944), lrom so much of the duty of excise leviable thereon as is m ftfcesg of twenty per cent, act valorem, \t (i) the articles are manufactured in an. Industrial unit in respect of which an officer not below the rank of an Assistant Collector of Central Excise is satisfied thai the sum total of the value of capital investment made from time to time on plant and machinery only la not more than rupees ten lakhs, and (li) the total value of such articles so cleared, if any, lor home consumption by or on behalf of surh manufacturer from one or more factories during the preceding financial yeai did not exceed rupees one crore

Provided further that the lower rales of duty specified in the first prov\=o shall apply only to the first clearances, if anv for home consumption by or on behalf of such manufacturer frpm one or mort factories upto a value no I exceeding rupees fifty lakhs during a financial year subsequent to 1977-78, and uptu a value not ex- ceeding rupees forty lakhs during the period commencing on the IRth day of June, 1977 and ending on the 31 si day of Mar^h, 1978.

Explanation —For the purposes of determining the value of any capital Invest- ment only the fair- value of such investment at the time when such In>ri?3iment was made shall be Uiken into account

[No 163/771

103?

G.S.B SSfffE).—In exWcise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts motor vehicles other than saloon cars, falling under sub-item I(2)(l) of Item No. 34 of the First Schedule to the Central Excised and Salt Act, 1944 (1 of 1944). from so much of the duty of excise leviable thereon as is in excess of the Fifteen per cent. ad valorem.

[No 1G4/77]

G.S.R. 357 (E).—In exercise of the power9 conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts motor vehicles other than saloon cars, tailing under sub-item 1(31 of Item No 34 ol the First Schedule to the Central Exciset and Sail Act, 1944 (1 of 1944), from so muLh of the duty of excise leviable thereon as is in excess of twelve and half per cent. ad valorem

[No 165/77J

GS.R 358(E).—In exercise of the powers conferred by sub-rule (D of rule 8 rvf fh" Tentril Excise Rules 1944, the Central Government hereby exempts cmema- toaraph flima eTposcd faufn* under sub-item II(ii) of Item No 3T of the Fir-l Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from TO much of tee e™ duty which 1S leviable on that part of the value of the said cinematograph films, exposed as is attributable to the profits, it any

[No, 16fi/T i ]

G.S.R. 359 (JJ),—In exercise of the powers conferred bv sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts tape recorders (Including cassette recorders) falling under Item No. 37AA 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 equivalent to the duty of excise, or the addi- tional duty leviable thereon under section 3 of the Customs Tanff Act, 1975 (51 of 1975), as the case may be, already paid on tape decks used in the manufacture cr assembling of such tape recorders (including cassette recorders).

[No 1(37/771

G.S.R 360(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Centrnl Excise Rules, 1944, the Central Government hereby exempts Wool Tops, falling under Item No 43 of the First Schedule to the Central Excises and Salt Act, 1914 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of Rupees five per kilogram.

[No 168/77J

p, K. CHANDRA, Under Secy

CENTRAL EXCISES

New Delhi, the 18th June 1977

GSR. 861 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts preci- swn balances of a sensitivity of 5 ms or belter, falling under Item No 45 of the First Schedule to the Ceniral Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon

[No. 169/771

a. K. PILLAI. Under Seoy.

1035

CENTRAL EXCISES

New Delhi, the 18th June 1977

G.S.R 362(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts lacquer- ed sheets, and varnished sheets, Including cuttings of lacquered sheets and varnished sheets, falhng under sub-item (2) of Item No 28 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.

[No 170/T7J

R. K. CHANDRA, Under Secy

CENTRAL EXCISES

New Delhi, the 18th June 1977

G.S.R, 363 (E).—Wherqas Item No. 47 relating to slotted angles and channels made of steel is proposed to be omitted from thP First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), by clause 32 of the Finance (No 2) Bill, 1977;

Now, therefore, in exercise of the powers conferred bv sub-rule (1) of rule' 8 of the Central Excise Rules, 1944, the Central Government hereby exempts,,

until the enactment of the said Finance (No. 2) Bill, 1977, slotted angles and channels made of steel, from—

(a) so much of the duty of excise leviable thereon under Item No 47 of the Baid First Schedule as is in excess of two per cent ad valorem, it the total value of all excisable goods, cleared by, or on behalf of, a manufacturer from one or more factories during the financial yeai 1976-77 exceeded rupees thirty lakhs,

(b) the whole of the duty of excise leviable thereon, if cleared by any manufacturer other than the manufacturer referred to in clause (a). [No 171/77]

G.S.R. 364(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules. 1944, the Central Government hereby exempts, upto an aggregate value not exceeding rupees one lakh, tools falling under Item No. 51A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and cleared for home consumption on or after the first day of April m any financial year by or on behalf of a manufacturer from one or more fac- tories, from the whole of the duty of excise leviable thereon if an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the sum total of the value of the capital investment made from time to time on plant and machinery installed in the industrial unit in which such tools, under clearance, are manufactured, Is not more than rupees ten lakhs:

Provided that during the period commencing on the 18th day of June, 1977 and ending on the 31st dav of March, 1978, the aggregate value of the goods that may be cleared by or on behalf of a manufacturer from one or more fac- tories for home consumption without payment of duty, shall not exceed rupees eighty thousand

Explanation—For the purposes of determining the value of any capital investment, only the face value of such investment at the timP when such investment was made shall be taken irto account.

[No. 172/77]

1037

G.S B. 365(E) —Whereas Item No 59 relating to electric Insulating tapes is pro- posed to be omitted from the First Schedule to the Central Excises an^ Salt Act, 1C44 (1 of 1S44), by clause 32 of the Finance (No. 2) Bill, 1977

Now, therefore, in exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts, until the enactment of the said Finance (No. 2) Bill, 1977, electnrc insulating tapes, from-'-

(a) so much of the duty of excise leviable thereon under Item No. 59 of the &aid First Schedule us is m excess ol two per cent ad valorem, If the total value of all excisable goods, cleared by, or on behalf of, a manufacturer Irom ono or more factories during the financial year 1976-77 exceeded rupees thirty lakhs,

(b) the whole of the duty of excise leviable thereon, if cleared by any manufacturer other than the manufacturer referred to in clause (a). [No. 173/77]

G.S.R. 366(E).—In exercise of the powers conferred bv sub-rule (1) of rule 8 of the Central Exciae Rules. 1944, the Central Government hereby exempts, upto an aggregate value not exceeding rupees one lakh, electric lighting flttinfis. falling under Item No. 61 of the First Schedule to the Central Excises and Salt Act, 1!M4 (1 of 1&44), and cleaied for home consumption on or after thP first day of April in any financial year by or on behalf of a "manufacturer from one: or more factories, from the whole of the duty of excise leviablp thereon, if an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the sum total of the value of the capital investment made from time to time on plant and machinery installed in the industrial unit in which such electric lighting fittings, under clearance, are manufactured, is not more than rupees ten lakhs:

Provided that during the period commencing on the 18th day of June, 1977 and ending on the 31st day of March 1978 the aggregate value of the goods that may be cleared by or on behalf of a manufacturer from one or more fac- tories for home consumption without payment of duty, shall not exceed rupees eighty thousand.

Explanation,—^ur the purposes of determining the value of any capital investment, only the face value of such investment at the time when such. investment was made shall be taken into account

LNo. 174/77J

1039

jf G.SR. 367(E).— In exercise of the powers conferred by sub-rule 0) of rule 8 of the Central Excise Rules 1044, the Central Government hereby exempts daily newspapers falling under Hem No G8 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise levi- able thereon as is in excess of one per cent nd valoiem

Explanation -For the purposes of this notification, "dally newspaper" means a newspaper which is ordinarily published dally for at least six days in a week [No. 175/77]

G.SR. 368(E).— In exercise of the powers conferred by sub-rule (1) of 7ule 8 oi the Central Excise Rule,3, 1944, the Central Government hereby exempts goods falling under Item No 68 oi the First Schedule to the Central Excises and Salt Act, 1944 (1 of 19441, and cleared lor home consumption on or after the first day of April in any financial year, by or on behalf of a manufacturer from one or more factories from the whole of the duty of excise leviable thereon, if an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the sum total of the value of the capital investment made from time to time on plant and machinery installed in the industrial unit in which the goods, under clearance are manufactured, is not more than rupees ten lakhs

Provided that this exemption shall not be applicable to a manufacturer if the total value of all excisable eoods cleared by him or on his behalf m the preceding financial year had exceeded rupees thirty lakhs

Provided further that the exemption contained m this notification shall apply only to tha first clearances for home consumption by, or on behalf of, the manu- facturer referred to in this notification, from one or more factories, upto a value not exceeding rupees thirty lakhs during d financial year subsequent to 1977-78, and upto a value not exceeding rupees twenty-four lakhs during the permd com- mencing on the 18th dav of June, 1977 and ending on the 31st day of March, 1978

Explanation —For 1he purposes ot determining the value of anv capital Investment, only the face veluP of such investment at the time when such invest- ment was made shall be taken into account

[No 176/77]

G.S R. 369(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts, power tillers falling under Item No. 68 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.

[No 177/77]

G SR S70(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all excisable goods (heiematter referred to as the "said goods") on which the duty of excise is leviable and in the manufacture of which any Roods falling under Item No. Btt of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter referred to as the inputs) have been used, from so much of the duty of excise leviable thereon as is equivalent to the duty of excise already paid on the inputs

Provided that where the dutv "f excise leviable on the said £oods is less than the amount of duty of excise paid on the inputs, the extent of exemption shall be restricted to the duty of excise leviable on the said Hoods.

[No 178/77]

1041

G S.R. $71 (E).—In exercise of the powers conferred bv sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts, all goods falling under Item No 68 of the First Schedule to the Central Excises and Salt Act, 1944, (1 of 1944), in or m relation to the manufacture of which no process is ordinarily carried on with the aid of power, from. thP whole of the duty of excise leviable thereon.

[No 179/77]

G.S.R, 372(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts, daily newspapers, falling under Item No 68 of the First Schedule to the Cen- tral Excises and Salt Act, 1944 (1 of 19441, and cleared for home consumption in any calendar year, from the whole of the duty of excisP loviablp thereon provided that average circulation of each such daily newspaper in such year •does not exceed fifty thousand copies per publishing day

Explanation I—In ihis notification, "average circulation", in relation to a •daily newspaper means the average number of copies sold and includes copies distributed free per publishing day, calculated on the basis of the total number of days oi publication during the calendar year.

Explanation II,—During the period commencing on the 18th June, 1977, and ending with the 31st December, 1977, the average circulation shall bP deter- mined with reference to the total number of days of publication during the period aforesaid or with refeience to th

Explanation III—For the purposes of this notification, "dally newspaper" means a newspaper which is ordinarily published daily for at least sbc daya in a week.

2 The benefit referred to in Explanation II to paragraph 1 of this notifica- tion shall not be applicable to such copies of a daily newspaper in respect of which the amount of excise duly has already been collected from the person to whom such daily newspaper has been sold

[No 180/77]

G K PILLAI, Under Secy.

CENT HAL EXCISES

New Delhi, the 18th June 1977

G.S.K. 373(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India In the Ministry of Finance (Department of Revenue and Insurance) No 55/75- Central Excises, dated the 1st March, 1975, namely —

To the Schedule to the said notification, the following proviso shall be added, namely:—

"Provided that food products and food preparations specified in this Schedule shall noL include boiled sweets, toffees, caramels, candies, nuts (including almonds) and fruit kernels coated with sweetening agent"

[No. 181/77]

R. K. CHANDRA, Under Secy.

i°43

CENTRAL EXCISES

New Delhi, the 18th June 1977

G.S.R. 374(E).—In exercise of the powers conferred by rule 12 of the Cen- tral Excise Rules, 1944, the Cential Government makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No 197/G2-Centrai Excises, dated the 17th November, 1962, namely.—

In the Table annexed to the said notification m column (2) against serial No ], the iollowmg entries shall be added at the cnd, n a m e l y^

"Acetylene gas (whether m dissolved condition or not).

Musical systems, commercially known as stereo or hi-fi systems, namely,—

(1) .stereo or hi-fi amplifiers,

(2) speakers and speaker systems homed in acoustically designed cnclosuics which are ordinarily used as attachments with stereo or hi-fi systems, or with radios (including transistor sets), tuners, radiograms, .gramophones (including record players) and tape recorders or players (including cassette recorders or players) having in-built stereo device¹⁵

Polishes and creams for footwenr, furniture, floors, leather, metals, motor vehicles a'nd glass; scouring powders and pastes

Machinery and appliances for determination of weight including parts of weigh-bridges

Watches, clocks and time-pieces, primarily designed to show the time of day.

Tools, the following, namely—

(i) Hand tools, the following pliers (including cutting pliers), spanners, wrenches, files and rasps, screw drivers (including ratchet types),

(ii) Tools for working in the hand, pneumatic or with self-contained non-electric or e^ctric motors;

(in) Tools designed to be fitted into hand tools, machine tools or tools falling under siib-itern (n), including dies for wire drawing, extrusion dies for metals and rock drilling bits;

(iv) Industrial knives and blades for hand or machine saws

Electric lighting fittings, namely swiU hes, plugs and sockets, all kinds;

Chokes and starters i'or fluorosccnt tubes "

[No. 182/7T]

G K. PILLAI, Under Secy.

1045

^

CENTRAL EXCISES

New Delhi, the 18th June 1U77

G S,R 375(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Ccntial Excise Rules, 1944, the Central Government hereby directs that the following iurther amendments t.hall be made In the notification of the 'Government of India, Department of Revenue and Banking, No ll)8/7G-Cent,ral Excises, dated the 10th June, 1976, namely —

(1) In ihv sain notification, in paiagraph 4 for clause (c) and the proviso there- to the folii'v injr clause thai] be substituted, namely —

"(c) to any manufacturer who, in respect of any variety of paper specified in S Nos 44 and 45 of the Table hereto annexed, avails of the conces- sion admissible under the notifications of the 'Government of India, D'Veirtment of Revenue and Banking, Nos 128/77-Ceniral Excises and llTi/77-Central Excises, both dated the 18th June, 1977 "

(21 Ii* ihe Table annexed to the said notification—

(al ag.ilnst S No 28, in column (2), for the figures and brackets, "30(1), (2) and (3)", the words, figures and letters "sub-items A and B of Item No 30" shall be substituted,

(b) itjuinst S No 43, in column (2), for the figuies .i'id brackets '"14(11", the words, figures and brackets "sub-item 1(1) of Hem No :i4" shall he siiDatltuted,

(o agwnsl S No Ji4 in column (2), foi the figures, brackets and letters "34(3a)'\ the words and figures "sub-item II of Item No 34" shall be substituted,

(d) ag,"n.-t S No :S5

(A) in column (2), for I he figures ana biarkets ' 1)4(4)", the words figurco and brackets "sub-item 1(3) of Item No 34" shall be substituted, (B) in column ('.]> for the words "Motur vehicles, not otherwise specified', Ihe words 'Motor vehicles of engine capacity exceed ing 2500 cubic centimetres" shall be substituted,

(el d"niTist S No TO in column (3) for the words "cutting tools" the words "Files and rasps, hacks.v.v blades, twist drills, reamers and milling cuiU'it." shall be substituted,

(f) jRtilnsi each ot the S Noii 46, 47, 4?,. 4P and 50, in column (2) for the figures and biarkets "18fi1", the words, figures and brnckets "sub- Iti m 1 of Item No 18" shall be substituted,

(g) a r ' i n si each ot the S Nos '11 and 52, in column (2), tor the figures and biatkt't= "18(i)", the words figures and brackets "t'ub item II of Item No 18' shall he suL'-tuijtpd,

(hi n^j 'lit S Nn 51 in column (';), Loj the word" "RTVOII and synthetic varu", th^ woid\ ' Man mad" filament yarn" shall Jv substituted

('.',) To the Table nunexed to the said notification, thp Inllnwing riroviso shall be added, namelj —

"Provided that wllere (he tnrinc cap i^it\ wns not sh^vn in Ih^ acr.i^jnts main- tained under the Central Excise KUIPS ll'H the aame mav >e dotijim'ripi), tor the purposes jl thi- notiflcalion, bv the Collector of Central EKCIS^, on the basis of other evidence a- to the engine capacity ol the concerned motor vehicles"

INK 183/771

LAJJA RAM, Dy Secy.

io47

CENTRAL EXCISES

NUIC Delhi ihe 18th Junp l')77

G.S.K 37iHE) —In exercise of the powers conferred b,\ sub-rule (1) of r uk 8 of the Cenlc.il Excise Rules, 1944, the Central Government hereby rescinds The followiriK noiiflcjtions of the Government ol India in the Ministry of Finance, De- partment o[ Revenue, Department of Revenue and Company Law. Department of Revenue and Insurance or Department of Revenue and Banking, as the case may be, namely -

1 No :LJ7/fi0-Central Excises, dated the 1st October, 19H0, 2- No ] 17'64-Central Excises, dated the 30th May, 1964

3 No 85/GS-Central Excises, dated the 30th April, 1968,

4 No HB/70-Cenlrul Kxciscs, dated the 20th February, 1970.

5 No '2'i, 70-Central Excises, dated the 1st March, 1970

6 No 12/72-Central Excises, dated the 22nd January. 1972 7 No 130/72-Central Excises, dated the 13th May, 1972 8 No 67, 73-Central Excises, dated the 1st March, 1973

9 No H '74-Central Excises, dated the 18th January, 1U74 10 No 7/74.Central Excises, dated t he 18th January, 1074 11 No 4J/74-Central Excises, dated the 1st March 1974,

12 No ifl/74-Central Excises, dated tne 1st March, 1974 )3, No 47/74-Central Excises, dated the 1st March, 1974

14 No 51 /74-Central Excises, rlated the 1st March, 1974

15 No 82/74-Cenlral Excises, dated the 1st March, 1974 16, No 40/75-Central Excises, dated the 1st March, 107S 17' No 45/7,r)-Central Excises, dated the 1st March, 1975 18 No, ,ril/7S-Cenlral Excises dated the 1st March, 1975. 19 No 11^/75-Central Excises, dated the .Kith April, 1975

20 No ll:,/75-Centrril Excises, dated the 30th April, 1975.

21 No 208/75-Central Excises dated the 4th October, 1075 22 No 9fi/7R-Central Excises dated the IGth March, 1976

23 No 07/7G-Central Excises, dated the lfith March, 197G, 24. No 01/76-Central Excises, dnted the 16th March, 197fl

25 No 105/7fl-Central Excises, dated the lfith March, 1976 26 No 40/77-Central Excises, dated the 9th April, 1977

[No 184/77]

G K, PIULAI, Under Secy.

CENTKAF, EXCISES

New Delhi, the Wh June 197 7

GS.B. 377(E).—In exercise o£ the power conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (5) o! section 36 of the Finance Act, 1970 (GO of 197G), the Central Government hereby rescinds the follow- ing notifications ol the Government of India in the Ministry of Finance (Depart- ment of Revenue and Banking), namely—

1 No 17i/76-Central Excises, dated the 27lh May, 1976 2, No 172/76-Central Excises, dated the 27th May, 1976

1049'

3 No, 173/76-Central Excises dated the 27th May, 1976 4. No 174/76-Central Excises dated the 27th May, 1976. 5, No 17i/70-Central Excises, dated the 27th May, 1978, 6. No 170/7G-Central Excises, dated the 27th May 1976,

7, No 177/7G-Central Excises, dated the 27lh May, 1976 8 No 173/78-Central Excises, dated the 27th May, 1976.

[No 185/771

G.S.It. 378(EK— In exercise of the powers conferred by yub-oKe (1) ot rule 8 of the Central Excise Rules, 1944, lead with sub-section (5) of section 3H of the Finance Act, 1976 (6

[No. 188/77]