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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. 242] NEW DELHI, FRIDAY, JULY 15, 1977/ASADHA 24, 1899

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

as a separate compilation

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATIONS

CUSTOMS

New Delhi, the 15th July 1977

G.S R 485 (E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Department of Revenue and Banking No 72-Cuatoms, dated the 18th June, 1977, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts newsprint, falling under sub-heading (2) of Heading No. 48.01/21 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of that portion of the duty of customs leviable thereon, which is, specified in the said First Schedule

[No. 148/F. No. Bud(2)-Cus/77}

(1471)

G.S.R. 486(E).—In exercise of the powers conferred bysub-secrion (i) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 3 of the Finance Act, 1977 (11 of 1977), the Central Government, being satisfied that it is necessary in Jiie public interest so to do, hereby exempts viscose filament yarn falling under Heading No. 51,01/03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from—

(a) the whole of that portion of the duty of customs leviable thereon, which is speci- fied in the said First Schedule; and

(b) the whole of the auxiliary duty of customs leviable thereon under sub-section (1) of section 3 of the said Finance Act.

[No. 149/F. No. Bud (2)-Cus/77]

G.S.R. 4$7(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 90 to do, hereby directs that the following amendment shall be made in notification of the Government of India in the Department of Revenue and Banking (Revenue Wing) No. 107-Customs, dated the 1st July, 1977, namely ,—

In the Table annexed to the said notification, Serial No. 3 and the entry relating thereto shall be omitted.

[No. 150/F. No. Budf2)-Cus/77]

147*

G.S.R. 48S(E).—In exercise of the powers conferred by sub-section (i) of section 25 of tha Custom* Act, 1962 (52 of 1962), thj Central Government, being satisfied that it is n e c t a ry in the public interest so to do, hereby exempts the goods specified in column (2) of ths Table hereto annexed and falling under Heading No. 73*03/05 of the First Schedule to th^ O-Utom,! Tariff Actj 1975 C51 of 1975), when imported into India for the purposes specified in column (3) of the said Table from so much of that portion of the duty of customs leviable thereon, which is specified in the laid First Schedule, aa is in excess of the rate speci- fied in tho corresponding entry in column (4) of the said Table:

Provided that the proper officer is satisfied that the imported melting scrap of iron or steel, specified in column (2) of the said Table against S. No. 1, Is in fact used for the purpaie sp^clfiid in the corresponding entry in column (3) thereof.

T HB TABLE

i>. Mo

Description of goods

Purpose of import Rate of duty

( i)

( 2)

(4)

(3)

1. Melting scrap of iron or Steel

NIL

For use in the elec- tric arc furnace.

2. Waste and scrap metal, shot and angular For other uses

Thirty per cent

ad valorem

grit (whether or not graded); wire pel- lets, iron or steel powders; sponge iron or steel.

[No. 151/F. No. Bud(2)-Cus/77]

G.S.R,489(E).—In cveicise of the powers conferred by sub-section (i) of section 25 ot the Customs Act, 1962 (52 ot 1962,), and in supersession of the notification of the Government of India in the Dcpattment of Revenue and Banking,No. 78-Customs, dated the 18th June, 1977) the Central Government, being satisfied that it is necessaryin the public interest so tt> do, hereby exempts the goods, specified in column (2) of the Table hereto annexed and iallmg under sub-heading No. (2) of Heading No 7s • 15 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported 11H0 India, for the purpose or purposes specified in column (3) of the said Table, 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 the rate specified in the corrcspnding entry in u'limn (4) ol the said Table

Provided that if the go 6s specified m column (2) against S No 1 ol the said 1 able are imported for the manuiacture of all or an^ of the articles specified in the coircE- ponding entry in items (a) and (b) in column (3) thereof—

(i) in respect of the said goods aa are of a thickness of 16 BGor more, the importer or the manufacturer, as the ease may be, binds himself, by the execution ol a bond in such form rnd tor su<_h sum as may be specified by the Assistant Col- lector of Customs, to pay, on demand, in respect of such quantity of imported stainless steel plates,sht els and strips as is not proved to the satrfrcticn cf the Assistant Collector of Customs to have been used Jor such manufacture, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained hcicin and that ulready paid at the time of impor- tation;

(ii) in respect of the said imported goods as are of a thickness of less than 16 BG, the manufacturer cariics out tht, manufacturing operations in bond, as pio- Vlded in Chapter IX of the Customs Act, 1962 (-;2 of 1962), and subject to such other conditions as may be specified by the Assistant Collector of Customs in this behalf- Provided further t h a t-

ch the articles so manufactured ore sold to industrial units for their use, and

(li) payment for such articles is made by the concerned industrial unit by a crossed cheque drawn on the buyer's own Bank Account.

1475

T HE TABLE

S. No. Description

Purpose of import

Rate of duty

(3)

(4)

CO (2)

Forty per cent I. Stainless steel plates, (a) for the manufacture of capital sheets and strips. goodi, equipments or components ad valortm

for the following industries .—

(l) Fertilisers;

(n) Drugs and Pharmaceuticals and

intermediates; (111) Pctro-chemicals; (IV) Organic chemicals ; (v) Industrial furnaces;

(vi) Nuclear projects; (vu) Man-made fibres; (viil) Man-made filament y"rni; (ix) Synthetic detergents; and

(x) Diary.

Forty per cent

(b) for the manufacture of the follow- ing equipments or components :—• ad valorem

(1) Pressure VCSBCISJ (n) Heat exchangers; * (iil) Industrial screens; (iv) Industrial filters;

(v) Centnfugei and Industrial

separators,

(vi) Mixers; (vii) Reactors; (viii) Distillation column*;

(ix) Dryers;

(x) Metallic Drums for cone winding

or perforated cones;

(xi) Dying equipment for textile in-

dustry; and

(xii) Tubes.

Two hundred and twenty per cent ad valorem

2. Stainless steel strips of a

One hundred and twenty per cent

For the manufacture of stainless steel safety razor blades, fountain pen nibs and watch strap*.

ad valorem

thickness of 30 BG or thinner.

Explanation.—-In this notification, " B G" means Birmingham Gauge which is used for measuring thickness.

[No. I5J/F. No. Bud(a)-Cu"/77j

1477

G.S.R. 49O(E).—In exerciae of the powers conferred by sub-section (1) of section 25 ot the Customs Act, 1962 (52 of 1962), and In supersession of the notification of the Govern- ment of India in the Department of Revenue and Banking No. 84-Cuatom8, dated the 18th June, 1977, the Central Government, being satisfied that It Is ncccsaary in the public interwt BO to do, hereby exempts watches and watch parts (including Bemi-knocked down packs and •completely knocked dowr> packs), falling under sub-heading No. (2) of Heading No. 91.01/ 11 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported int" India, from so much of that portion of the duty of customs leviable thereon, which is speci- fied in the said First Schedule, as is hi excesa of fifty per cent ad valorem:

Provided that the proper officer is satisfied that watch parts, including; semi-knocked down packs and completely knocked down packs, are imported for manufacture of watchw in accordance with a production programme duly approved by the Ministry of Industrial Development and are hi fact so used for such manufacture.

[No. 153/F. No. Bud(2)-Cua/77]

1479

G S.R. 49i(E).—In exercise of the powers conferred by sub-section (i) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 3 of the Finance Act, 1977 (11 of 1977)5 the Central Government, beinc satisfied that it is necessary in the public interest so to do, hereby exempts melting scrap of Iron or steel, falling under Heading No. 73.03/05 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India tor use in electric are furnace, from the whole of the auxiliary duty of customs leviable thereon under sub-section (1) of section 3 of the second mentioned Act'

Provided that the proper officer is satisfied that the imported melting scrap of iron er steel is in fact used in electric arc furnace.

[No. 154/F. No, Bud(2)-Cus/77]

G.S.R. 492(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 3 of the Finance Act, 1977 (11 of 1977), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the \ Government of India in the Department of Revenue and Banking No. 123-CuatomSj dated the ist July, 1977, namely :—

In the Schedule to the said notification—

(a) serial Nos. 140 and 141, and the entries relating thereto shall be 0 mlttcdj and

(b) after serial No. 155 and the entries relating thereto, the following shall be inserted, namely :— "156. No. 148-Customs, dated the 15th July 1977. 157. No. 152-Customs, dated the 15th July 1977. 158. No. 153-Customs, dated the 15th July 1977."

[No. 155/F. No. Bud(2)-Cus/77]

G.S.R. 493(E).—In exercise of the powers conferred by sub-section (i) of section 25 of the Customs Act, i(}62 (52 of 1962), the Central Government, being satisfied that it is neces- sary in the public interest so to do, hereby exempts lacquered sheets and varnished sheets, including cuttings of lacquered sheets and varnished sheets, falling under sub-item (2) of Item No. 28 of the First Schedule to the Central 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 1975), as is in excess of Rs. 325 per metric tonne.

LNo. 158/F. No. Bud(2)-Cus/7]

JOSEPH DCMINIC, Under Tec

CENTBAL EXCISES

New Delhi, the 15th July 1977

G.S.R. 494(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 unpastcunsed butter, falling under Item No. it of the First Schedule to the Central Excises and Salt Act, 1944 (1 oi 1944), from the whole of the duty of excise leviable thereon, if such unpasteunsed butter is cleared by military dairy farms for supply to military hospitals or as rations for use by defence forces or both,

[No 215/77]

148 r

G.S.R. 49<(E).—In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Department of Revenue and Banking No. 115/77-Ccntral Excises dated 18th June, 1977, the Central Government hereby exempts unpastcuri'ed butter, falling under Item Nc. iC 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 officei 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 manu- factured, is not more than rupees ten lakhs :

Provided that the exemption contained in this notification shall apply only to euch u n- pasteurised butter as may be cleared amongst the first clearances for hcire consan pucn ol butter, whether pasteurised or not, by, or on behalf of, the manufacturer referred to in this notification, from one or more factories,—(t) upto an aggregate value not exceeding rupees two lakhs during a financial year subsequent to 1977-78,; and

{u) upto an aggregate value not exceeding rupees one lakh and forty thousand during the period cemmencing on 15th day of July, 1977 and ending on 31st day of March, 1978.

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

[No. 216/77}

G. K. PILLAI, Under Secy.

CENTRAL EXCISES

NeuTDelhi, the i$th July 1977

G.S R.—49*(E),—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 194-4, and Insuperscssion of the notification of the Government of India in the Department of Revenue and Banking No. 116/77-Central Excises, dated the 18th Tune, 1977, the Central Government hereby exempts aerated waters, falling under Item No. iD of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944X manufactured by or on behalf of a manufacturer in one or more factories, from the whole of the duty of excise leviable thereon:¹

Provliji ttut no p)\v;r is used in any process of such manufacture or if power is used, i t d is ly cic;":i 0 1; h3r<"; p;>w;r for carbonation of water and half horsepower for washing of bottles:

Pio/idji further t h i t t hi exemption shall b; admissible to a manufacturer only in respect ofthjoitput of not mare than two filling machines of which only one shall be suitable f:>- cbjinj th? battle with croyn CDrk a ai th: other shall be suitable for closing the bottle with glass marble.

Exolanztion I.—Wh=n more than one filling machine of either type described above are lnjtalled in a factory in which power is not used in any process of manufacture or is used to t h; extent and for the purposes specified above, the output of one machine of either type shall b s determined for the purposes of this notification by dividing the total output of such aerated waters separately for each type of filling machines, by the number of such machines.

Explanation II,—For the purposes of this notification, filling machines shall include such machines as are capable of only carbonating bottlea pre-fllled with water.

[No. 217/77]

R. K. CHANDRA, Under Secy.

i&S

CENTRAL EXCISES

Nev. Delhi, the 15th July 1977

G SR 497CE) —In exercise of the powers conferred by sub rule (1) ol rule R of the Central Excise Rules, 1944, the Ctntial Go\ernment htreby exempts pigmenis, colours, paints, enamels, varnishes, blacks, and cellulose lacquers, manulactured \uth the Jid of powtr (here maftcr in this notifioition referred to as ' the said goods") and falling unda Iurn No 14 i.f the W st Schcdult; to the Central Excises and Salt Act, 1944 (l of 1944),—

{at up to an aggregate value not exceeding Rupees two lakhb, cleared fur I onic con- sumption on or alter the 1st day of April in aiv, financial >tar by or on behalf of a manufac- tuier, from one or more factories, from the whole of the duty of excise leviable thereon U the total value of the said goods cleared, if any, foi home consumption from one 01 mote iactones during the preceding fin uncial year did not exceed Rs. fifteen lakhs, and

(b) up to an aggregate value not exceeding rupees one crorc, cleared for home con sumption on or after trie istday of April in any financial year bv or on behalf of amanufactmer from one or more iactones, from so much of the duty of excise leviable thereon as is equivalent to two per cent ad valorem, if the total value of the said goods cleared, if any, f jr home consump- tion from one or more factories during the preceding financial jcar had exceeded rupees fifteen lakhs'

Provided that the said goods in cither case are manufactured in an industrial unit in res- pect of which an officer not below the rank of an Assistant Collector of Central Excise is satis- fied that the sum total of the value of capital investment made from time to time on plant and machinery only installed in the industrial unit in which the said goodsj under clearance, arc manufactured is not more than rupees ten lakhs:

Provided further that during the period commencing on the 15th day of July, 1977 and ending on the 31st day of March, 1978) the exemption contained in clause (a) or clause (b), as the case may be, shall apply only to the first clearances of the said goods for home consump- tion by or on behalf of a manufacturer from one or more factories, up to an aggregate value not exeeding rupees one lakh and forty thousand or, as the case may be, rupees seventy lakhs.

Explanation I.—For 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.

Explanation II.—For the purposes of determining the value of clearances under this notification, the value of goods falling under Item No. 14 of the said First Schedule, on which duty is exempted under the notification of the Government of India in the Ministry of J/mance (Department of Revenue and Insurance) No. 114/73—Central Excises, dated the 30th April, 1973, shall not be taken into account.

[No. 218/77]

1485

G.S.R. 498 (E).—ID exercise of the p wers a nferred by sub-rule (1) cf rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts ( ll brund distemper, plastic emulsion paints, stiff paints, mixed paints and enamels, varnishet, bituminous and c al-tar blacks and eel uel se lacquers fa,lmg under Item N . 14 < c the FirM Schedule to the Central Excises and Salt Act, 1944 (11 f 1944) and cleared in packings, each cr ntaining less thin five kilograms in respect foilb und distemper and stiff paints, fi_ur litres in respect of plastic cmultui n paints and ready-mixed paints and enamels, three litres in respect of varnishes and bitumin< us and ci al-tar blacks and one litre

[No 2T9/77]

G.S.R. 499 (E),—In excicise i f th; piwcrs conferred under sub-rule (i) cf rule 8 of the Central Excise Rules, 1944, th? Central Government hereby exempts the g ods mend >ncd in thr Table b:l w and falling under Item No 14 ( f the First Schedule to the Gentral Excises and Salt Actj 1944 (i 1 f 1944¹), fr' m SJ muoh ( f the duty of excise leviable thereon as i!> in exects 1 f ten p;r cent a4 valorem.

TABLE

 1,  Metal primer red oxide.
 3.  Red oxide cum zinc chr  mate  piimcr.
 3.  Zinc chr  mate primer.
 4.  Red lead  primer.
 5.  Twi.  pack etch  primer.
 6.  P.V.B  (P-'lyvinylbutyial)  based  pumerb  and finishes.
 7-  Ep  >xy based primers and finishes.
 8.  Zinc  rich  primers
 9.  Ep"-xy bnuminuus finishes.
10,  Styrene butadiene  bsied  finish's.
11.  Chlorinated  lubber  based  primers  and finishes,
                                                                             [N>.  220,77J

1487

O.S.R. 500 (E).—la exercise of th; powers conferred by sub-rule (1) of rule 8 of thr Central Exd&e Rules, 1944., th; Central Government hereby rescinds the notifica- tion of tho Government of India In t h: Ministry of Finance (Department of Revenue and Insurance) N J. 116/74-Central Excises, dated the 27th July, 1974.

[No. 221/77]

G.S.R. 531 (Hi.— II enrols:: of th- p >w;rs c inf;rred b/ sub rule (1) of rule 8 of th' C-jtitral Etcise Rales, 19H, th; Central G •v-j.-rni'mt h-reb/ ex;.n;>:s p>Hsh;s a.ii creams aid scurmg p iwdcrs aid putes filling u i i ;r Item N '. 15D of th; First SA'dule t' th', C-Mtral Excises aid SUt Act, 19 u (1 of 19 ; i\ 11 if la rii'imti th; mnufistuic of wh ch no p oc;ss Is -iritna lly c:uri;d in with th • ai I if p 'w;-, fr >m th; wh'le of th: duty of excise leviable th'reon.

[No. 222/77]

G.S.R. 5O> (B).—la e-jtercibc of the piwers cinferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944., and in sup:rs;ssion of the notification of ths Givernment of India in the Department of Revenue aid Banking N J. 123/77 -Central Excises dated 18th June, 1977, the Central Government hereby exempts polishes and creams and ac luring p iwdcrs and pastes falling under Item N i. 15D of tho First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and cleared for home consumption on or after the 1st day of April in any financial year by or on behalf of a manufacturer from one or imrc factories, from tin while of the duty of excise leviable thereon, if an officer not b?luw the rank of an Assistant Collect >r of Central Excise is satisfied that the sum total of the value of th; capital investment made from time tJ time on plant and machinery installed in the industrial unit in which th; giods, under clearance, arc manufactured, Is not mire than rupees ten lakhs :

Provided thtt th; ei;mp:nn c intained In this mtificttijn shall apply anly to the first clearaices fir home cinsumptbn by, or on b:ha1f of, the nmufacturer referred to in this notification, from one or more factories,—

(1) upto an aggregate value not exceeding rupaes five lakhs during a financial year subsequent to 1977-78 j and

(ii) upto an aggregate value not exceeding rupees three lakhs and fifty thousand during the period commencing on the 15th day of July, 1977 and ending on the 3i"t day of March, 1978.

EKbUnttion.—Fir t h' pn^iscs of determining thi value of any capital investment, only th"; face valu; of auch lnvestm;itt at t lr tim: wh-n suii investment was made shill b: taken into account.

[No. 223/77]

G. K. PILLAI, Under Secy.

CENTRAL EXCISES

New Delhi, the 15th July 1977

G.S.R, 503 (E).—In exercise of the ptweis conferred by sub-rule (1) of rule 8 r f the Central Excise Rules, 1944, the Central Government hereby makes the folk wjr a funher amendments in the notification cf the Gc vernment of India In the Department of Revenue and Banking No. 131/77-Ccntral Excises, dated the 18th June, 1977, namely .—

In the said notification,—

(a) in the proviso, clause (vii) shall bo omitted;

(b) In the Explanation, clause (JJ) shall be t miticd and clause (Hi; shall be rer.1 n baed as clause (11).

[No. 224/771

1489

G.S.R. 504 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the notification cf the Government of India in the Department of Revenue and Banking No. 132/77-CentrBl Excises, dated the 18th June, 1977.

[No. 225/77]

G.S.R. 50<(E).—In exercise of the powers conferred by Bub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of Section 3 of the Additional Dutiee of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), and in supersession of the notification of the Government of India in the Department of Revenue and Banking No. 135/77-Ccntral Excises, dated the 18th June, 1977, ^ Central Government hereby exempts cotton fabrics, falling under sub-item I of Item No. 19 of the FJrst Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and specified in column (2) of the Table hereto annexed (hereafter in this notification referred to as tho "Table") from so much of the duty of excise leviable thereon as 18 in excess of the duty specified in the corresponding entry in column (3) thereto.

THE TABLE

S.No.

Rate of duty

Description

( i)

( 2)

(3)

1. Cotton fairies in which the average count of yam is 41s or more fifteen per cent. ad valorem.

( 2)

(3) w

2. Cotton fabrics (other than those in which the average count of

yarn is 41s or more),— whose value per square metre—

(1) does not exceed four rupees •

(M) exceeds four rupees but docs not exceed six rupew

(111) exceeds six rupees but does not exceed seven rupees

(iv) exceeds seven rupcea but does not exceed eight rupees

(v) exceeds eight rupees but does not exceed nine rupees

(vi) exceeds nine rupees but docs not exceed ten rupees ,

two per cent, ad valorem. three per cent ad valorem. four per cent. ad valorem. six per cent ad valorem eight per cent, (id V£uOTBt)t1*1* vh*tl/f vrfli ten per cent. ad VdlOTBtH

(vll) exceeds ten rupees but docs not exceed eleven rupees

(vlll) exceeds eleven rupees but dnes not excocd twelve rupees

(ix) exceeds twelve rupees

twelve per cent. ad valorem. fourteen per cent. ad valorem. fifteen per cent. ad valorem.

FroYlded that—

(1) In the case of handloom fabrics, when processed by an independent processor, the appropriate rate of duty as specified in the Table shall be reduced by sixty per "rtnt. of such rate, subject to the condition that auch reduction from such rate shall not exceed six per cent, ad valorem.

(li) when handloom fabrics arc processed with the aid of power by factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of such processing, such fabrics shall be exempted from the whole of the duty of excise leviable thereon both under the Central Ex- cises end Salt Act, 1944 (1 of 1944) and the Additional Duties of ExdBe (Goods of Special Importance) Act, 1957 (58 of I957)j

(ill) in the case of powerloorn fabrics, when processed by an independent processor, the appropriate rate of duty as specified In the Table shall be reduced by thirty per cent, of such rate subject to the condition that such reduction from such rate shall not exceed threo per cent, ad valorem.

(iv) in the case of fabrics which answer to the description of 'Dhoti', 'Saree', 'Long cloth', 'Shirting' or 'Drill' as defined from time to time by the Textile Commis- sioner under the Cotton Textile (Control) Order, 1948 and, for which maximum ex-factory prices have been specified by the Textile Commissioner under the said Order, the appropriate rate of duty as specifledin the Tableshall be reduced by fifty per cent, of such rate, subject to the condition that such fabrics are not supplied by the factory in which they are manufactured or processed to an industrial con- cern, and if such fabric* are so supplied, the purchailpg Industrial concernd certi- fies that the fabrics so purchased by it will be used exclusively for wearable pur- poses and not for any other purpose;

(v) In the case of Drill as defined from time to time by the Textile Commissioner under the Cotton Textile (Control) Order, 1948, for which -maximum cx-factory prices have not been specified by the Textile Commissioner under the said Order, the appropriate rate of duty as specified in the Table shall be reduced by fifty per cent of such rate;

tyi) fabrics, on which duty has been piid at the appropriate rate, when subjected to finish- ing process or further finishing process or processes, shall be exempt from so much of the duty of excise leviable thereon as has already been paid on sue h fabrics;

(vll) when such cotton fabrics, on which duty hag been paid In terms of sub-rule (1) of rule 173-RD of the Central Excise Rules, 1944, are processed, the exemption shall, subject to the satisfaction of the proper officer, be allowed at auch rate per rupee of the volu? of suA cotton fabrics as may be determined by dividing " a" by " b ", and for this purpose,

I49i

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

(B) " b" shall stand for one-twelfth of the one hundred end fifty per cent, of 1ho annual value determined under sub-rule (3") of rule 173-RA of the Centre 1 EXCIBC Rules, 1944; and

(C) "value" shall stand for the value of the eolten ffbrJcs en the date on which such fabrics were removed for processing by the assesses discharging hia duty liability under rale 173-RD,

(viij) (a) the quantum of exemption referred to in clause (vn) t.hpll not exceed the amount of duty paid in a month by the said a<.sessee under rule 173-RD,

(h) the receipts and clearances of such c'uty pn'd cotton ftbr'cs {.hall te futjtct to such other terms, conditions and limilaticns ES 1 he Colkctcr njty tp'c'fy W" this behalf:

Provided further that in cases where cotton fabrics had been produced in a composite mill or are produced therein and in the production of such cotton fabrics ccllulosic tpun y"tn falling under sub-item 111(1") of Item No. 18 of the laid First Schedule or cotton yarn falW ing under Item No i8A(i) of the said F im Schedule, or both, on which no duty of excise w"§ paid prior to the 15th day of July, 1977, was or is issued, the duty payable on such fabrics shall be—

(a) at the appropriate rtte of duly as specified >n th 8 notif cflticn plus

(b) the duty payable on Buch cellulosic spun yarn or cotton yarn or both, as the cc"e may be, under the notification of the Government of India in. th" D"p&rfment of Revenue and Banting No. 131/77 Central Excises, dated the 18th June, ip77.

Provided alt>o that the amount of duty so levied shall be spporticncd in the ratio ot £0:20 between the duty leviable under the Central Excises rrd Sslt / c t, ic-44 (j cf 1^44) t-rd il c Addi- tional Duies of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), respectively.

Explanation I.—For the purposes of thiB notification,—

(a) "composite null" means a manufacturer who is engaged in spinnmgof cottcny"tnar weaving or processing of cotton fabrics with the aid of power Bnd~ht" a proprie- tary interest in at least two of such manufacturing activiti cs,

(Jb) "handloom fabrics" meons cotton fabrics mr defrtm a t ;i n yein ((iber th;n lsnd spun cotton yarn) and woven on looms worked by menuallabour;

(c) "independent processor" means a manufacturer who is engtgd exclusively in the processing of cloth with the aid of power and who has no proprietaryinterest Im any factory engaged In the spinning of yam or weaving of cotton fabrics

Explanation II —'count' means the count of grey yarn.

Explanation III.—For the purpose of determining the atercge ccimt of ygm in the cotton fabrics, the following rules shall apply5 namely :—

(a) yarn used in the borders or selvedges Bhall be ignored;

(b) for multiple-fold yam, the count of the basic single yein shall tc tt ktn ; rd tte number of ends per 35 • 4 mm. in the reed or the number of picks per 25 4 mm, as the case may be, shall be multiplied by the mmbei of pliee in the yarn,

(c) In the case of fabrics manufactured frcm coitcn erd other ytine, ire d i er ycins shallj for the aforesaid purpose, be deemed to be cotton yarn;

(d) the average count shall be obtained lyfpply^rg tre folkw'rg fcimule, nrir.ely :— (Count of warp x No. of ends per 25 -4 mm. In the reed) + (Count of weft x No. of picks per 25^4 mm).

(No. of ends per 25 4 mm. in the read + No. of picks per 25 4 mm.) the result being rounded off wherever nices&aty, by trteting tny frrcticn v h k h ls one half of more as one, and disregardirg tny mcticn vh:chib lew then cue half.

[No. 226/771

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J-424 x * u A i J j"J l l j :' ⁰F IW l J IA EXTRAORDINARY PAHT n—SKC. 8(1)

1495

G.S.H. jo6(E).—In exercise of the powers conferred by sub-iule (i) of rule 8 of the Central Excise Rules, 1944, reed with sub-8ecticn (3) of section 3 of the AdcLiKnol Duties of Excise Gcrds of Special Impcrtencc¹) Act, 1957 (58 of 1957), the Central Government hereby makes the following innndmtnts in tLc notiflcpticn cl the Gnvcirment of India in the Department of Revenue end Banking, No. 136/77-CentrBl Excises, dsred the iSih Jure^ 1977 namely •— ^

la the said notification,—

(a) for the table, the following Table Bhall be substituted, namley :—

THE TABLE

S. No.

Descripticn

Rate of duty

( 2)

( 1)

(3)

fifteen per cent.

A. Fents and regs arising cut of cottcn fabrics in wh'ch the averf ge count of yarn Is 41s or more,

adialorem.

] FtntB and regs (irismg out of cottcn fabrics (other then those in

which the average count of yarn Is 41s or more),—

Where the value of euch cotton fabrics persquare metre—.

(1) does not exceed four rupees, 1

two per cent. ad valorem.

(I) W

(3)

(H) exceeds four rupees but docs not exceed seven rupees . three per cent.

ad valorem. (Hi) exceeds seven rupeei but does not exceed nine rupeei. six per cent. ad valorem. (iv) exceeds nine rupees but does not exceed twelve rupees ten per cent-

al valorem. (v) exceeds twelve rupees . . . .. fifteen per cent.

ad valorem."

(b) in the proviso, for clauses (1) and (n), the following clauses shall be substituted, namely :—

"(1) in the case of handloom fabrics, when processed by an independent processor the appropriate rate of duty as specified In the Table shall be reduced by sixty per cent, of such rate, subject to the condition that such reduction from such rate shall not exceed six per cent, ad valorem;

(ia) when handloom fabrics are processed with the aid of power by a factory owned by a registered handloom co-operdtive society or any organisation set up or approved by the Government for the purpose of such processing of such fabrics shall be exempted from the whole of the duty of excise leviable thereon both under the Central Excises and Salt Act, 1944 (1 of 1944) and the Addi- tional Duties of Excite (Goods of Special Importance) Act, 1957 (58 of 1957);

(li) in the case of powerloom fabrics, when processed by en independent proces- sor the appropriate rate of duty a" specified )n the Table shall be reduced by thirty per cent, of such rate, subject to the condition that such reduction from such rate shall not exceed three per cent, ad valorem "

(c) after the first proviso, the following proviso shall be inserted, namely :—

"Provided further that in cases where cotton fabricB have been produced in a composite mill or are produced therein and in the production of such cotton fabrics cellulodic spun yarn falling under sub-item 111(0 of Item No. 18 of the said First Schedule or cotton yarn fal ing under Item No. i8A(i) of the said First Schedule, or both on which no duty t f excise was paid prior to the 15th day of July, 1977 was or Is used, the duty payable on such fents and rsgs aris- ing out of such fabrics shall be—

(a) at the appropriate rate of duty as specified in this notification plus (b) the duty payable on such ccllulosic spun yarn or cotton yarn or both, as the case may be, under the notification of the Government of India in the Department of Revenue and Banking No 131/77-Central Excises, dated the 18th June, 1977."]

(d) In the existing second proviso, for the words "Provided further", the words "Pro- vided also" shall be substituted;

(e) the existing Explanation shall be numbered as Explanath n I and after Explanation I as so numbered, the following Explanation shall be inserted, namely :—

'Explanation II.—For the purpose of determining the average count of yarn in the cotton fabrics, the following rules shall apply, namely :— (a) yarn used in the borders or selvedges shall be ignored, (b) for multiple-fold yarn, the count of the basic single yam shall be taken and the number of ends per 25 4 mm in the reed or the number of picks per 25 4 mm, as the case may be, shall be multiplied by the number of plies in the yam ; (c) in the case of fabrics manufactured from cotton and other yams, the other yarns shall, for the aforesaid purpose, be deemed to be cotton yarn;

(d) the average count shall be obtained by applying the following formula, na- mely :— (Count of warp x No. of ends per 25 4 mm. in the reed)+(Count of weft x No. of picks per 25 • 4 mm).

(No. of ends per 25 4 mm. in the reed+No. of picks per 25 4 mm) the result being rounded off, wherever necessary, by treating any fraction which m one half or more as one, and disregarding any fraction which is less than one half"

[No. 227/77]

*497

1499

G.S R. 507(6).—In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, 1944, read with sub-iection (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby ex- empts 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), and produced in a composite mill, from so much of the duty of excise as is equivalent to the duty leviable with reference to that part of value which represents duty on yarn paid by a oemposite mill in accordance with the notifica- tion of the Government of India in the Department of Revenue and Banking No. 131/77- Central Excises, dated the iSth June, 1977.

f t i ' i i i ' Mi —.Tn c'vs ni:ificition, 'cumpisite mill' means a manufacturer who is en- g ig:d in sp ni'ng of c">tton yarn or w;ivmg or processing of cotton fabrics with the aid of p")^;r ani hn a p'op ictory lnfer;rt In at least two of such manufacturing activities,

[No. 228/77]

O.S.R. 5o8(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1914 read with sub-section (3) of section 3 of the Additional Duties of Excise (Goodsof Special Importance) Act ,1957(58 of I9J7), the Central Government hereby res- cind? the notification of the Government of India in the Department of Revenue and Banking No. 134/77-Central Excises, dated the 18th June. 1977.

[No. 229/77]

G.S.R. 509CE).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts unprocessed cotton fabrics falling under tub-ittm I of Item No T9 of the First Schedule to the Central Excises rnd Salt Act, 1944 (r of 1944), manufactured in factories ccmmonly known as powcrlccmi (without spinning or processing plants), if for the imtallatirn md working of such pcwerlccms the written permission of the Textile Qmrnlsttkntr has betn (.btfintd, ficm the whole of the duty of excise leviable therccn under the Central Excises end Salt Act, 1944 (r of 1944):

Provided that nothing in this notification shall apply tc—

(a) Cotton fabrics containing more then one-sixth by weight of fibre or yarn or both of non-celluloslc origin; and

(b) Coating, suiting, tussors, corduroy, gaberdine, bed-ford satin, denim, lappet, butta fabrics, round mesh mosquito netting, lcce, knitted fabric, tapestry, furnishing fabric including jacquard curtalncloth, gadlapet, mattress fabric, terry towel in- cluding turkish towel, terry towelling cloth Including lurkish towelling cloih, blf nket, canvas, duck, filter cloth, tracing cloth, and bukram cloth,

[No. 230/77]

1501

G. S R. sio(E).—In exercise of the powers conferred by sub-rule d) of rule 8 of the Central Excise Rules, 1944 read with sub-section (3) of section 3 of the Additional Duties of Exciso (Goods of Special Importance) Act, 1957 (58 ot 1957), the Central Government hereby ex- empts unprocessed cotton fabrics falling under sub-Hem I of Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944), manufactured in factories crmmonly known as powcrlooms (without spinning or processing plants), frcm the whole of the duty of excise leviable thereon under the Additional Duties of Excise (Gocds of Special Importence) Act, 1957 (58 of 1957) .

Provided that nothing in this notification shall apply to—

(a) Cotton fabrics containing more than one-sixth by we ght of fibre rr ytm ci both of non-cellulosic origin; and

(b) Coating, suiting, tutors, corduroy, gaberdine, bcd-foid, satin, denim, lsppet, butta fabrics, round meih mosquito netting, lace, knitted fabric, tapestry, furnishing fabric including jacquard curtain cloth, gadlapet, mattress fabric, terry towel in- cluding turkish towel, terry towelling cloth including turkish towelling cloth blanket, canvas, duck, filter cloth, tracing cloth, and bukram cloth.

[No. 231/77]

G.S.R. 511OE),—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 thn following! rulea further to amend the Central Excise Rules, 1944, namely .—.

1. (1) These rules may be called the Central Excise (Fifteenth Amendment) Rules,

1977.

(2) They shall came into force on the date of their publication In the Official Gazette.

2. In tho Central Excise Rules, 1944,in Chapter V, after Section "E. II-Tea", the fol- lowing shall be inserted, namely •—

"E-III. Cotton Fabrics produced on power-looms—Special Procedure—

96-I. Application to avail of special procedure—

(1) Where a manufacturer who produces cotton fabrics, falling under sub-item I of Item No. 19 of the First Schedule to the Act, in factories commonly known as power- looms (without spinning or processing plants) for the installation and working of which the written permission of the Textile Commissioner has not been obtained, makes in the proper Form an application to the Collector in this behalf, the special provisions contained in this section shall, on such application being granted by the Collector, apply to such manufacturer in substitution of the provisions contained elsewhere than in this section, for the period in respect of which the application has been so granted.

(2) Such application shall be made so a¹* to cover a period of not less than twelve conse- cutive cakndai months, but may be granted for a shorter period in the discretion of the Collector.

(3) If at any time during such period the manufacturer falls to avail himself on the special provisions contained in this section, he shall, unless otherwise ordered by the Collector, be precluded from availing himself of such provision* for a period of six months from the date of s ch failure.

(4) If the manufacturer desires to avail himself of the special provisions contained in this section on the expiry of the period for which his application was granted, he shall, before such expiry, make an application to the Collector under sub-rule (l) and on his failure to do so, he shall, unless otherwise ordered by the Collector, be precluded from availing himself of such provisions for a period of six months from the date of such expiry.

<)6-J Discharge of liability for duty on payment of certain sum.—

(1) Having regard to the average production of cotton fabrics, falling under sub-item I of Item No, 19 of the First Schedule to the Act, in India per day for power-loom in factories commonly known at. power-looms (without spinning or processing plants), for the installation and working of which the written permission of the Textile Commissioner has not been obtained and any other relevant factor, the Central Government may, by notification m the Official Gazette, fix, from time to time, the rate per power-loom per quarter or part thereof and jf a manufacturer whose application has been granted under rule 96-I pays m any month a sum cal- culated according to such rate, in the manner and subject to the conditions and limitations hereinafter laid down, such payment shall be a full discharge of h>s lia- bility for the duty leviable on his production of unprocessed cotton fabrics, during the quarter or part thereof next following, as the case may be :

Provided that nothing in this rule shall apply to (a) cotton fabrics containing more than one-sixth by weig~ht of fibre or yarn or both, of non-cellulosjc origmj and (b) coating, suiting, tussors, corduroy, gaberdine, bed-ford, satin, denim, lappet, butta fabrics, round mesh mosquito netting, lace, knitted fabric, tapestry, furnishing fabric including jacquard curtain cloth, gadlapet, mattress fabric, terry towel including turkish towel, terry towelling cloth including turkish towelling cloth, blanket, canvas, duck, filter cloth, tracing cloth, and bukram cloth:

Provided further that if there is an alteration in the rate of duty the sum pay- able shall be recaJculated on the basis of the revised rate from the date of alteration and liability for duty leviable on the production of fabrics frcm that daTe shall not be discharged unless the differentia] duty Is paid; should, hrwever, the emevnt of duty so recalculated be less than the sum paid, the balance shalJ be refunded to the manufacturer.

Explanation —In this Section, "quartei" means the first, second, third or fourth quarter of a calendar year.

(2) The sum payable under sub-rule (1) shall be calculated by application of such rate to the maximum number of power-looms installed by or on behalf of such manu- facturer in one or more premises at any time during the three calendar months im- mediately pecedlng the calendar month In which the application under rule 97-K is made.

(3) Such sum shull be tendered by such manufacturer along with such application.

96-K Manufacturers' declaration and accounts.—

I5°3

bocn permitted to avail himself of the piovisuns (if this ^ecticn, mekc en ipplici- tion to the proper officer m the proper Poim ioi leave to remise cotton rubrics declaring therein the maximum number of pi wei-lcems in¹ Ulltd by h m um his behalf in one or more premises at any time during the three cc lender months im- mediately preceding the said calendar month,

(2) If such appjication is not made to the proper office] within The tirnc-limil lend dcurr in sub-rule d ), the manufacturer shall, unless otheiwise directed by the Collider, and in exceptional circumstances, be liable to pay duty on his entire production of cotton fabucs during the quarter or part thereof in lespect of which the application was to be m.'de, at the rate prescribed 111 First Schedule to the Act, read with any relevant notification or notifications issued undei s.ub-rule (1) of rule 8.

(3) Such manufacturer shall also intimate the pioper officer m writing of rny proposed change in the number of power-looms installed by him or on his behalf, and obtain the written approval of such officer befoie making any such change.

96-L Exemption from certain provisions l no rebate of excite duty on export—

(1) During the period in respect of which may manufuciurer has been permitted to avail himself of the provisions of this fcctien. he shell be exempt frim the operpticn of all the piovision- of rule 9 (except the third proviso to sub-rule m thereon, 47, 48, 49, 50, 51, 51-A, 52, 52-A, 53= 54, 55, 223, 223-A, 224, 224-A and 229.

(2) Except in ac idance with such special teims, conditions, end limitations rs the Central Board of Excise and Custom' msj lieiei fier by notifies IK r tree lj in this behalf, no lebate of excise duty shall be paid undtr rule 12 in rerpect of any fabrics export*! out of India, out of the stock produced by such manufacturer during such period

96-M Penalty fur misdcclai ation—

A manufacturer who is found to huve medc an inci nect decler.inrn under tub-iule (1) of rule 96-K, or to have omitted to furnish or incoliectly furnished the information required by sub-rule (3) of that rule, shall be liable—

(J) to pay the difference, if any, between the sum properly ptytble end the aciua- lly tendered by him, withm ten dayt ol a dementi for such diffeicncc h 11 g seived upon him by the proper officer;

(ii) to confiscation of part of the whole of the stock of cotton fabrics ly ng in the premises of his licensed factory at the time the incorrectness of the declaration or the information or the omission to furnish the infoimatun is di'ccvcrcd; end

(111) to a penalty not exceeding two thousand rupees.

96-MM Proviuons regarding new factories at d dosed factories resuming prcductwn •—•

In the case of a manufacturer who commences production for ihe first time or who re- commences production after having ceased production for a continuous period of not less thar three months, and who has been permitted by the Collector under-'ub-rulc (ii of rule 96-I to avail of the special provisions contained in tins section, the emount psycble by him for the first quarter or part thereoi as the case may be, shall be provisionally calculated on the basis dt his declaration of the maximum number of powei-looms that arc or are likely 10 be installed by him or on his behalf during such period. At the cxp'rj of the period, the . mount puypble Bhall be recalculated on the basis of the maximum number of powerlooms rctuplly installed and if the initial payment falls short of the total liability --o determined, the deficiency shell be recovered from the manufacturer If, however, the total liability is less than theimml deposit, the balance shall be refunded to the manufrcluier,

96-MMM Reckoning of roller locker machines—

Where roller locker machines are installed, either exclusively or in addition to any other type of power-loom, every metre of the width of such machine shall be reckoned as one power- loom and where the total width is in exce s of whole metres, any fraction less then hnli w metre shall be ignored and any fi,->ctien oi half 3 metre or more shell be increased to one v hole metre

96-MMMM Power to condone famlmc to apply jor special procedure—

Notwithstanding anything contained in this section, the Collector mny, at his discretion and subject to such conditions as he may lay down, apply the provisions contained in this section to a mamrfacturci vriio has failed to avail himself oi the special procedure, or to comply with any condition, laid down m this section within the prescribed timelimit.

96-MMMMM Provision regarding factories ceasing to work or reverting to the normal pro-

cedure—1

1505

1507

G.S.R. 5*"(E).—Inexercise of the powers conferred by rule 96 J of the Central Excise Rules, 1944, the Central Government hereby fixes rupees one hundred as the rute payable per quarter or part thereof in respect of a powerloom installed for the manufacture of unprocessed cotton fabrics, and for tho installation and working of which the written permibtion of the Textile Commissioner hai not been obtained.

Explanation.—In this notification; "quarter" means the first, second, third or fourth quarter, as the case may be, of a calendar year

[No. 333/77]

G.S.R.5I3(E).—In exercise of the powers conferred by section 37 of the Central Excises and Salt Aot, 1944(1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely:

1. Short title and commencement.—

(1) These rules may be called the Central Excises (Sixteenth Amendment) Rules, 1977— (2) They shall come into force on the date of their publication in the official Gazette.

2. In the Central Excise Rules, 1944—

(a) for the words "rayon or artificial silkfebrc;," w r t i c ur irty c c ur 1} t wtid¹- " n u n- made fabrici" shall be substituted;

(b) in Chapter V—.

(1) for the heading "E-l(a) Cotton Fabrics, Jute manufactures and Rayon or Arti- ficial Silk Fabrics", the heading "E-l(a) Cotton Fabrics, Jute manufactures and Man-made Fabrics" shall be substituted,

(ii) rule 96A shall be omitted;

(c) in sub-rule(2) of rule 173A, after the letter and figure "C-i," the letter and figures "E-III", shall be inserted.

3 The omiiiion or amendment of any rule or sub-rule msde by rule 2 shall not affect any, thing done or any action taken before such mission or amendment under the rule or sub-rule, as the case may be, so omitted or amended.

[No 234/77]

LAJJA RAM, Dy. Secy.

1509

cranttx mourn

New Ddhi, the 15th July, 1977

G.S.R. JX4(E).—.In exercise of the powers conferred by sub-rule (r) of rule 8 of the- Central Excise Rules, 1944, the Central Government hereby directs thut the notificatic n( of the Government of India in the Ministry of Finance, Department of Revenue and Insurance, or Department of Revenue and Banking, as the case miiy be, specified m column (2) of the Table tierato annexed shall be amended or I urther amended, as the cane may be, in the manner speci- fied in the corresponding entry in column (3) of the said Table.

T HE TABLE

Notification No and date

Amendment

SI. No.

( 1)

O)

(3)

1. 237/75-Central Excises., dated the 9th De-

cember, 1975.

In the said notification, for lhc words "from so much of the duty of excise. leviable thereon, an is in excess of one hundred and eighty rupees per metric tonne'', the words' 'from the whole of the duty Df excise leviable thereon" shall be substituted;

2. i4ri/77-Central Excises, dned the iBth

June, T977

In the second proviso to the said rjotifrcationj for the words "the 'duty leviable under this notiJicution shall be reduced by one bundled and fifty rupees per metric tonne", the words "such ingots shall be exempt from the whole of the duty of excise leviable thereon" shall be substituted;

(2)

( I)

149/77-GcntrtilExciscSj dated the i8th

3-

June, 1977

In the second proviso to the said notifi- cation, for the words "the duty leviable under this notification shall be reduced by one hundred and fifty rupees per metric tonne", the words "such ingots shall be exempt from the whole of the duty of excise leviable thereon" shall be substituted;

152/77-Ccntra'l Excises, dated the 18th

4

June, 1977.

In the fourth proviso to the said notifica- tion, for the words "one hundred and fifty rupees", the words "three hundred and thirty rupees" shall be substituted;

153/77-Central Excises, dated the iSth

5-

June, 1977.

In the fourth proviso to the said notifica- tion, for the words "one hundred and fifty rupees", the words "three hundred and thirty rupees'' shall be substituted.

[No. 235/77]

R. K. CHANDRA, Under Secy.

i5ii

CENTRAL EXCISES

Neio Delhi, the 15th July, 1977

O.S.R. 5i<(E),—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise RuleSj 1944, and in supersession oi norfiCEtion ol the Government of India in the Department of Revenue and Banking, No. 170/77-Centra] Excises, dfed the 18th June, 1977, the Central Government hereby exempts lacqueredi heets tnd vBrnishtd shcett, including cuttings of lacquered shaets and varnished sheets, fallirg under tub-item (2) cj Item No. 28 of the First Schedule to the Central Excises and Salt Act, 1944 (r oi 1944), fn m the whole of the duty of excise leviable thereon, subject to the condition thst t>i ch sheets or cuttings thereof or both aie made from steel sheet* on which appropriate 1 mrunt of duty of excise or the additional duty leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of i97J)j a" the case may be, has been paid.

[No. 236/77]

G. K. PILLAI, Under Secy.