The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 32] NEW DELHI, TUESDAY, JANUARY 24, 1978/MAGHA 4, 1899
Separate paging is g i v en to this Part in order that it may be filed as a separate compilation
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 24th January, 1978
CENTRAL EXCISES
G.S.R. 38(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 46/71-Central Excises, dated the 24th April. 1971, namely :—
In the said notification, after the existing proviso, the fol-
lowing proviso shall be inserted, namely:—
"Provided further that if it is proved to the satisfaction of the proper officer that such corrugated Board has been produced out of craft paper or out of paper and paper board of the type known as kraft liner or corrugating medium of a substance equal to or exceeding 65 grammes per square metre, in each case, and on which the duty of excise has been paid at the rate of thirty-seven and half per cent ad valorem then such corrugated board shall be exempted from the whole of the duty of excise leviable thereon."
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74 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—3(i)JG.S.R. 40(E).—In exercise of the powers conferred bv sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts straw board, falling under sub-item (2) of Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), in the manufacture of which drying process, commonly known as 6iin-dry (sun-drying) process, has been employed, from so much of the duty of excise leviable thereon as is in excess of ten per cent, ad valorem.
G.S.R. 39(E)—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, and in super- session of the notification of the Government of India in the Department of Revenue and Banking, No. 127/77-Central Excises, dated the 18th June, 1977, the Central Governmen hereby exempts the excisable goods of the description specified in column (2) of the Table below and falling under sub-item (2) of Item No. 17 of tho First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of the duty leviable at the rates specified in the corresponding entry in column (3) of the said Table.
Explanation.—For the purposes of this notification "straw TABLE
p. Description
Rate of duty
S.Nc
(2)
(3)
(1)
board" means & board made wholly or predomi- nantly from partially cooked unbleached straw or bagasse or grasses or other agricultural re- sidues or a mixture of these : provided that—
1,
37.5% ad valorem.
(i) the quantity of any other material used shall not exceed one third in weight of the total weight of the ingredients, and
fii) such board shall not be specially compressed and shall not have any paper pasted on either surface.
All sorts of paper commonly known as kraft paper, including paper and paper board of the type known as kraft liner or corrugating medium. of a substance equal to or exceeding 65 grammes per square metro in each case.
2. Others.
30% ad valorem.
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R. K. CHANDRA, Under Secy.
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