REGISTERED No. D(D)-72

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 given 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."

[14/78]

(73)

225 GI/77

74

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—3(i)J

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.

S.Nc

(1)

1,

2.

TABLE

p.

Description

(2)

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.

Others.

Rate of duty

(3)

37.5% ad valorem.

30% ad valorem.

U5/78]

G.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.

Explanation.—For the purposes of

this notification "straw

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—

(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.

[16/78]

R. K. CHANDRA, Under Secy.

PRINTED BY THE MANAGER, GOVT. OF INDIA PRESS, RING ROAD, NEW DELHI-110064

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-U0054, 1978