The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 29] NEW DELHI, TUESDAY, JANUARY 17, 1978/PAUSA 27, 1899
Separate paging is given to this Part in order that it may be Sled as a separate compilation.
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 17th January, 1978
CENTRAL EXCISES
68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I I - S E C. 3(i)jfollowing fuuher amendments in the notification of the Gov- ernment of India in the Ministry of Finance (Department of Revenue) No. 226/77 Central Ixciscs, dated the 15th July, 1977, namely :—
In the said notification, for Explanation 111, the following
Explanation shall be substituted1, namely :—
'Explanation ill—For thi* purpose of determining Iho average count of yarn in the cotton fabncs, the iollowing rules shall apply, namely :•—
fa) yarn used in the boidcrs or selvedgos shall be
ignored;
(b) for multiple-fold yarn the count of the basic "-ingle yam shall be taken and the number of ends pel 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 yarn ; where there are basic single yams of different counts, the count of the basic single yarn which has the highest count shall be taken to be the count of each basic single yarn ;
fc) in the case of fabrics manufactured from cotton and other yarn, the other yarn shall, for the afore- said purpose, be deemed to be cotton yam;
(c) the average count shall be obtained by applying
the following formula, namely :—
(Count of warp No. of entis per 25.4 mm. in the
reed) + (Count of weft No. of picks per 25.4 mm.)
G.S.R, 35(E).—In exercise of the powers confcired by sub-rule (1) of nile 8 of the Central Excise Rules, 1944, read with subsection (3) of section 3 of (he Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of. 1957), the Central Government hereby makes Hie following further amendments in the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue) No. 136/77-Central Excises, dated the 18th June, 1977 namely:—
(No, of cuds, per 25.4 mm. in the iced --No of picks per 25,4 mm.)
In the said notification for Fxplanation TI, the following
E\plan
[Notification No. 7/77-CE. I', No. 51/18/74-CX-2]
"Explanation II—For the purpose of determining the average count of yarn in the cotton fabrics, the followuijj rules shall apply, namely :—
(a) yarn used in the borders or ielvedgcs shall be
ignored;
(b) foi multiple-fold yam the count of the basic single yarn shall be taken and the number of ends pci 25.4 mm in the rccd or the numbei of picks per 25.4 mm, as the case may be, shall be multi- plied by the number of plies in the yarn; where there are basic single yarns of different counts, the count of the basic single yarn which has the highest coilnt shall be taken to be the count of each basic single yarn;
(c) in the case of fabrics manufactured fro.n cotton and other yarn, the other yarn shall, for the afore- said purpose, be deemed to be cotton yprn;
(d) where there are yarns of diflerent counls in warp or weft or both, the count of the yam which has the highest count shall be taken to be the count of warp or weft, as the case may be;
(e) the average count ^hall be obtained by applying
the following formula, namely :—
(Count of warp No. of ends per 25.4 mm in the reed) + (Count of weft No. of picks per 25.4 mm.)
(No. of ends per 25.4 mm. in the leed + No. of picks per 25.4 mm.)
The result being rounded off, wherever, necessary, by treating any fraction which is one-half or more as one, and disiegnrding any fraction, which is less than one-half."
(Notification No. S/77-CE. F. No. 51 /I8/74-CX-2] A. S. SIDHU, Under Secy.