REGISTERED No. D-(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 249] NEW DELHI, THURSDAY, JULY 21, 1977/ASADHA 30, 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)
NOTIFICATION
CENTRAL Excises
New Delh, the 21st July 1977
G.S.R. 536(E).—In exercise of the powers conferred by rule 174 A of the Central Excise Rules, 1944, and in supersession of notification of the Government of India in the Department of Revenue and Banking, No 205/77-Central Exercise, dated the 28th June, 1977, the Central Government, being satisfied that it 1 necessary and expedient in the public interest to to do, hereby exempts from the operation of rule 174 of the said rule, the following excisable goods so long as. they remain exempt from the whole of the duty of excise leviable thereon, namely —
(1) " U n p a s t e u r i s e d" provided that the sum total value of the capital investment made from time to time on plant and machinery installed in the industrial units in which such goods are manufactured 11 not more than rupees ten lakhs.
(2) "Aerated Waters" manufactured by or on behalf of a manufacturer in one or more factories in none of which power is used or where power is used, it is limited to 1 h.p. for carbonation of water and 1/2 h. p. for washing of bottles.
(3) "Acetylene Gas".
(1531)
j"2 THE GAZETTE Off INDIA EXTRAOBDlNAHY r*ART *I—SEC. 3(1)(4) "Polishes and creams and scouring powders and pastes" provided that the sum total value of the capital investment made from time to time on plant and machinery m^ stalled in the industrial units in which such goods are manufactured is not more than rupees ten lakhs.
(5) "Watches, clocks and timepieces" provided that the sum total value of the capital investment made from time to time on plant and machinery installed in the industrial units in which such goods are manufactured is not more than rupees ten lakhs.
(6) "Machinery and appliances for determination of weight including parts of weigh- bridges" provided that the sum total value of the capital investment made from time to time on plant and machinery installed in the industrial units m which such goods are manufactured is not more than rupees ten lakhs.
(7) "Tools" provided that the sum total value of the capital investment made fiom time to time on plant and machinery installed in the industrial units in which such goods are manufactured is not more than rupees ten lakhs.
(,8) "Electric lighting fittings" provided that the sum total value of the Capital investment made from time tJ time on plant and machinery installed in the industrial units in which such gjods are manufactured ia n-n more than rupees ten lakhs.
2. Nothing contained in the preceding paragraph shall apply to a manufacturer who fails to make a declaration and give an undertaking as specified in the Form annexed hereto.
FORM
To
The Superintendent, Central Exlsc,
I. I/We
[name(s) t'f the proprietor/ partners or an authorised porsorj of company] hereby declare that I'We have facto ryfies) located manufacturing excisable geeds at and that these goods are namely
Ication of the Government of India in the Ministry of Finance (Department of Revenue) No. S{{^{{FOOTNOTE *}}}}exempted/likoly to remain exempted) from payment of duty of excise in terms ( f the noti-
Central Excises dated the
i. I/We undertake to apply for a Central Excise licence in pruper forrn, as soon as the £Oods mentioned above are liable to pay duty of excise.
•NOTB.—delete whichever is not applicable).
[No. 253/77-C.E.]
S. K. BHARATWAJ, Under Secy-
1533
1<$4 *HE GAZETTE Of INDIA ^XTRAOKLurfAft? pAtn II—SEC. 3(1)PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI, 1 9 77