The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 300] NEW DELHI, THURSDAY, SEPTEMBER 15, 1977 BHADRA 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
NOTIFICATION
CENTRAL EXCISES
New Delhi, the 15th September, 1977
G.S. R 610(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules 1944, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No 217/77-Central Excises, dated the 15th July, 1977, the Central Government hereby exempts aerated waters, falling under Item No 1D of the First Schedule to the Central Excises and Salt Art 1944 (1 of 194) manufactured by or on behalf of a manufacturer in one Or more factories from the whole of the duty of ex- cise leviable thereon
Provided that no power is used in my process of such manufacture or if power is used, its use is restricted to Carbonation of water and washing of bottles and the power so used does not exceed one horsepower for earbonation of water and half horsepower for washing of bottles
1842 ™E GAZETTE OF INDIA EXTRAORDINARY PART II—SIC. 3 ( I)of f(llmg machines installed and the result so arrived at shall be multiplied by two,
(b) Filling machines ^hall include such machines as arc capable o' onl> (jatrbonjiting bottles yre tilled wilh watei