REGISTERED No. D-(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No 217] NEW DELHI, TUESDAY, JUNE 28, 1977/ASADHA 7, 1899
Separate paging is given to this Part in order that it may be filed
as a separate compilation
DEPARTMENT OF REVENUE AND BANKING
(Revenue Wing)
NOTIFICATION
CENTRAL EXCISES New Delhi, the 28th June 1977
G.S.R. 418(E).—In exercise of the powers conferred by rule 174A of the Central Excise Rules, 1944, the Central Government, being satisfied that it is neces- sary and expedient in the public interest so to do, hereby exempts, from the opera- tion of rule 174 of the said Rules, the following excisable goods so long as they remain exempt from 1he whole of the duty of excise leviable thereon, namely.—
(1) Unpasteunsed butter, fulling under item No 1C of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), provided the total quantity of butter, lether 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.
(1339)
134° THE GAZETTE OF INDIA EXTRAORDINARY PART II—SEC. 3(ii(n) Aerated Waters, lulling under Item No ID of the Frst Schedule to the said Act, manufactured by or on behalf of a manufacturer in one or more factories m none of which power is used m any process of seuch manufacture and not more than one filling machine is installed by him for such manufacture
(ill) Acetylene Gas, falllnE under sub-Item (vi) of Item No. 14H of the First Schedule to the said Act, produced in a portable generator by the re- action of water dripping slowly on calcium carbide.
(iv) Polishes and creams and scouring powders and pastes, falling under Item No 15D of the First Schedule to the said Act, provider! 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 m which such goods are manufactured is not more than Rs 10 lakhs and the value of clearances for home consumption of such goods bv or on behalf of a manufacturer from one or more factories does not exceed Rs. 1 lakh m a financial year or Rs 80,000/- during the period commencing on the 18th day of June, 1977 and ending on the 31st day of March, 1978,
(v) Tools, falling under Item No 51A of the First Scheduled to the said Act, provided that the sum total of the value oi the capital investment made from time to time on plant and machinery installed in the industrial unit m which such tools are manufactured is not more than Rs. 10 lakhg and the value of clearances for home consumption of such goods by or on behnlf of a manufacturer from onp or more- factories does not exceed Rs 1 lakh in a financial year or Rs 30,000/- during the period commencing nn the 18th dflv of June 1977 and ending on the 31st day of March, 19718.
(vi) Electric lighting fittings, falling under Item No fii of the First Schedule to the said Act, provided that the sum total of tfce 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 are manu- factured is not more than Rs, 10 lakhs and the value of clearances for home consumption of such goods bv or on behalf of a manufacturer from one or more factories does not exceed Rs 1 lakh m n financial year or Rs 80 000 rlurint? tl1^ n^r-iorl commtlncin
2 Nothing contained In the preceding paragraphs shall apply to a manufacturer who fails to make a declaration and give an undertaking as specified In the Form annexed hereto.
FORMS
To
The Superintendent,
Central Excise,
1. I/We— — ^—— -~- (name (s) of the proprietor/partners or an authorised person of company) hereby declare that I/We have factory(ies) located at manufacturing excisable goods namely —i - and that these Roods are (*exemnted/hkelv to remain exempted) £rom payment of duty of excise in terms of the notification of the Government of India in the Depart- ment of Revenue and Banking (Revenue Wing) No Central Excise* dated the . . ..
2 I/We undertake to aoply for a Central Excise licence in proper form, as soon as the goods mentioned above are liable to pav duty of excise.
(•NOTE,—delete whichever is inapplicable)
[No. 203/77-C.B.]
KRISHNA KANT, Under Secy
1341
1342 THE UAZETTE OF INDIA EXTRAORDINARY PART II—SEC. 3(i)