THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II-SEC. 3(i)]

MINISTRY OF FINANCE

(Department of Revenue)

New Delhi, the 2nd January, 1978

CENTRAL EXCISES

G.S.R. 2{E)

In exercise of the powers ionferred by Mih-

seetions (2) and (3) of section 3 of the Central Excises Jiid

Salt Act, 1944 (1 of 1944J, and in supersession of the noti-

fication of the Government of India in the Ministry of Finance

(Department of Revenue and Insurance) No.

91/75-Central

Excises, dated the 4th April, 1975, th= Central Government

hereby fixes for plywood and boards specified m column (2;

of the Table below and chargeable with duty ud valorem under

Item No. 15B of the First Schedule to (he said Act. the

tariff value specified in the corresponding entry in column (3)

of the siiid Table :

Provided that—.

(i) in the case of articles mentioned at Serial Nos. 1, 3, 4

and 5 of the said Table, in respect whereof the actual

thickness is less or more than that specified in the

corresponding entry in column (3)_of the said Table,

the tariff value of any such article shall bear to the

value specified in column (3) of the said Table the

same proportion as the actual thickness of that arti-

cle bears to the thickness specified >n the said column:

(ii) the tariff value of decorative plywood of nny aiea

and thickness shall be the same as that for com-

mercial plywood of the same area and thickness, plus

(u) eleven rupees per square metre if the plywood is

decorative on one side and if the length is 1,83

metres and above;

(b) twenty two rupees per square metre if the plywood

is decorative on both sides and if the length

is 1.83 metres and above;

rative on one side and if the length is less than

1.83 metres ;

(d) twelve nipees per square metre if the plywood is

decorative on both sides and if the length is less

than 1.83 metres;

(iii) tralff value for decorative hardboards of any thickness

shall be the same as that for plain surface standard

hardboards of the same thickness, plus

(a) eleven rupees per square metre if the hardboard is

decorative on one side rtnd if the length is 1.63

metres and above;

(b) twenty two nipees per square metre h* the hard-

board is decorative on both sides and if the length

is 1.83 metres and above;

decorative on one side and if the length is less

than 1.83 metres;

(d) twelve rupees per square metre if the hardboard is

decorative on both sides and if the length is

less than 1.83 metres :

Provided further that the tariff valnea of articles men-

tioned at Serial No. 4 of the said Table shall be the same

as that specified in the corresponding ontry in column (3) of

the said Table, for the insulation boards plain in natuial

colours irrespective of the thickness, plus

(a) four rupees and seventy-five pnise per quarc metre

in the case of white faced insulation boaids;

(b) seven rupees and

seventy-five

paise

per

square

metre in the case of flame rctardent faced boards ;

case of star embossing ; and

(d) five mpecs and fifty paise per square metre in the

case of bubbles or square embossing :

Provided also that nothing contained in this notification shall

'"apply to defective plywood und boaids and rejects and wastes

of plywood and boards includng cuttings and trimmings.

TABLE

SI.

Description

No.

(1)

(2)

1. Commercial plywood—

(a) in aiea 5,625 square

centimetres or less;

(b) in

area

exceeding

5,625

square centi-

metres.

2. Plywood for tea

chests

when out to size in panels

or shooks and packed in

sots.

3. Non-decorative hardboards-

(a) Plain surface standard

hardboards;

TartlT values in lupecs per

sq. mt.

(3)

K.30 (where the thickness is 4

millimetres).

9.75 (where the thickness is 4

millimetres).

9.75

6.25 (where the thickness is 3

millimetres).

(')

(2)

(3)

(b) Embossed hardboards;

hard-

boards.

4. Insulation boards made

from bagassee,

straw,

jute waste or jute sticks.

Plain in natural colour.

5. Insulation boaids made

from wood wool.

9.00 (where the thickness is 3

millimetres).

10.50 (where the thickness is 3

millimetres).

16,50 (where the thickness is 12

millimetres).

3.50 (where the thickness is 4

millimetres).

FXP1 ANATTON I Commercial plywood shall mean all

varieties of plywood other than —

(i) decorative plywood;

(ii) fire-proof plywood,

flame-pioof

plywood, structural plywood, marine

plywood and aircraft plywood;

(iii) plywood for tea chests, when cut

to size in panels and sheeks and

packed in sets (referred to in Serial

No. 2 of the said Table).

HXPLANAT1ON 1[—In this notification "length" means the

length of the side whichevei is longer

irrespective of its being parallel to the

grain or across the grain.

EXPLANATION 111—Perforated boaids whether falling under

Serial No. 3 or 4 of the said Table shall

lie charged to duty under section 4 of the

Central Excises and Salt Act, 1944

(1 of 1944).

[No. 1/7K-CEF. No. 7/13/77-CX 1]

B. PRASA D, Under Secy.

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