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The Gazette of India

EXTRAORDINARY

PART II-Section 3-Sub-Section (i)

PUBLISHED BY AUTHORITY

No. 66] NEW DELHI, WEDNESDAY, MARCH 1, 1978/PHALGUNA 10, 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)

NOTIFICATIONS

New Delhi, the 1st March, 1978

CUSTOMS

G.S.R. 88(E).—In exercise of the powers conferred by sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts glass powder, falling under Heading No. 32.04/12 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, for the manufacture of Transistor Headers, from so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of 45 per cent ad valorem :

Provided that the importer, by execution of a bond in such form and for such sum as may be specified by the Assistant Collector of Customs, binds himself to pay, on demand, in respect of such quantity of the glass powder in question as is not proved to the satisfaction of the Assistant Collector of Customs to have been used in the manufacture of Transistor Headers an amount equal to the difference between the duty which would have been leviable on such quantity but for the exemption contained herein and that paid at the time of importation.

[No. 34/F. No Bud(Cus)/78]

(157)

388 GI/77

CUSTOMS

G.S.R. 90(E).—In exercise of the powers conferred by sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Cential Government, being satisfied that it is necessary in the public inleiest so to do, hcicby exempts metallised or plain polypi opylene film, falling within chapter 39 of the First Schedule to the Customs Tariff Act. 1975 (51 of 1975), when impoited into India, for the manufacture of capacitors, fiom-—

(a) so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of 75 per cent ad vuloiem ; and

(b) the whole of the additional duty leviable thereon

under section 3 of the second mentioned Act :

CUSTOMS

Provided that the importer, by execution of a bond in such form and foi such sum as may be specified by the Assistant Collector of Customs, binds himself to pay, on demand, in respect of such quantity of the metallised or plain polypropylene film in question as is not proved to the satisfaction of the Assistant Collector of Customs to have been used in the manufacture of capacitors an amount equal to the difference between the duty which would have been leviable on such quantity but for the exemption con- tained herein and that at the time of importation.

[No. 36/F. No. Bud(Cus)/78] G.S.R. 89(E).—In exercise of the poweis conferred by sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it ia necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Department of Revenue and Banking, No. 229-Customs, dated the 2nd August, 1976, namely :—

In the said notification, for the words "metallised or plain plastic film", in the two places where they occur, the words "metallised or plain plastic film other than metallised or plain polypropylene film" shall be substituted.

[No. 35/F. No. Bud(Cus)/78]

CUSTOMS

G.S.R, 91(E).—In exercise of the powers confeired by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public intciest so to do, hereby exempts condenser tissue paper and Electrical grade Insulation Paper, falling within Chapter 48 ol the Fiist Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from—

(a) so much of that poiiion of the duty of customs leviable thereon, whkh in specified in the said First Schedule, as in excess of 75 per cent ad valorem ; and

(b) the whole of the additional duty leviable thareon under section 3 of the second mentioned Act.

[No. 37/F. No. Bud(Cus)/78|

(2)

(3) 0)

100 pei cent ad valorem.

those 2 and

other than SI. Not,. 1,

4. All articles

specified in

3 above

CUSTOMS

G.S.R. 92(E),- In excercise of the powers confencd by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification t;i the Government of India in the Department of Revenue and Banking No. 239- Customs, dated the 2nd August, 1976 the Ctntrf 1 Gcvc n nnnt, being satisfied that ii isrt-tcstaiy in Ihc pi bin inkiest sc (c do, hcieby exempts the ailicles specified in column (2) of the Table hereto annexed and falling under Heading No. 51.01/03 or Heading No. J6.05/06 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported into India, from NO much of thai portion of the duly < f customs leviable ihciecn which is specified in the said First Schedule as is in excess of the rate specified in the corresponding entry in column (3) of the said Table.

TA] BLK

Rate of duty

SI. Name of the article No.

0)

"(1)" (2)

200 per cent ad valorem.

1. Polyester filament yarn, Polyester monofil and polystcr strip

2. Acrylic yarn, acrylic monofil 100 pei cent ad valonm plu

and aciylic strip Rs.30 per kilogram.

3. Nylon tyre yarn 100 per cent ed valorem plu

Rs.l 1 per kilogram.

[No. 38/F.No. Bud (Cus)/78]

CUSTOMS

G.S.R. 93(E).—In exorcise of the powcis conferred by sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts glass pellets, falling within Chapter 70 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when impor- ted into India, for the manufacture of Transistor Headers, from—

(a) so much of that portion of the duty of customs leviable thereon, which is specified in the Said First Schedule, as is in excess of 45 per cent ad valorem ; and

(b) the whole of the additional duty leviable thernon under section 3 of the second mentioned Act :

Provided thut the importer, by execution of a bond in such form find for such as may be specified by the Assistant Collector of Customs, binds himself to pay, on demand, in respect of such quantity of the glass pellets in question as is not proved to the satisfaction of the Assistant Collector of Customs to have been used in the manufacture of Transistor Headers an amount equal to the difference bet- ween the duty which would hnvc been leviable on such quantity but for the exemption contained herein and that paid at the time of importation

[No. 39/F. No, BuJ(Ciis)/78]

TABLE

SI. No. Description

1. Table type Horizontal Jig Boring machine spindle diameter 160 mm and above.

2_ Tool Room Precision Optical Co-ord. Jig Boring machine including Numerical Control

3. Thread Grinding Machine.

4. Automatic straight Bevcl/Hypoid Bevel geai generator.

5. Hypoid Bevel gear lapper,

6. Gear Tooth Honing Machine.

7. Gear Shaving Machine.

Optical Profile Grinding Machine.

8.

9. Spline Shaft Grinding machine.

10. Precision Double Disc (Duplex) Grinders for sizing.

11. Raceways superflnishing machine for finishing the races of of bearings.

12. Automatic Foi r station bolt making machine comprising of feeding, cutting upsetting and threading mechanism with automatic transfer machanism between the stations (or maximum shank diameter 10 mm and 16 mm.

Hydraulic cold circular saw of bar capacity above 530 mm.

13.

Plastic Extruder above 150 mm screw diameter.

14.

Complete Ozone Generator.

15,

[No. 40/F. No. Bud (Cus)/78]

CUSTOMS

G.S.R 94(E):—In exoercise of Ibe powers conferud by sub- section (1) of section 25 of the Custrms Act 1962 (52 cf 1962), the Ccntial Government, being satisfied I hat it is ncassary in the public mtcresi so lo do, hereby exempts rfic msihrnts specified in the (able below and falling within Chapter 84 of the First Schedule to the Customs Taiilf Act, 1975 (51 of 1975), when imported into Jndia f K in so much cl lhat pcilirn rf ihe duty of customs leviable theicon, vihkh is speeifitd in ihc said 1 irst Schedule as is in excess of 2*i per cent ad valoiem

SI. Description

No.

14. Two thread chainstitch machine, 1, 2 oi 3 needles dtop

feed of speed above 4000 stitches per minute.

15 Chainstitch overedging and Satcty stiich single or two

needle machine.

16. Two ( r three needles cha:n stitel machine.

17. Automatic Cloth Cutting Machine.

18. Tie Making Machine.

19. Collar Turning and Blocking Machine.

20. Cu(T Turning and Blocking machine.

21. Automatic Collar Turning Machine.

[No. 41/F. No. Bud (CLIS)/78]

CUSTOMS

G.S.R/95(E) .—-In exercise of the powers confencd by sub- section (I) of section 25 of hie Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do hereby exempts such of the machines as are specified in the Table below and falling within Chapter 84 of the First Schedule to the Customs Taiiff Act, 1975 (51 of 1975), and are designed for use in the garment industiy, when imported into Tndia, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of 25 percent ad valorem.

TABLL

Description

SI. No.

Automatic Buttonhole Industrial Sewing Machine.

1.

Automatic Button Sewing Machine.

2

Chainstitch Tacker and Button Sewei.

3.

Lockstitch Taekcr and Button Sewer.

4.

Blind stitch machine.

5.

Single Needle, cylinder bed upper feed blind stitch imehinc,

6.

Two Needle Flat Bed Lockstitch Industrial Sewing Machine.

7.

8. Single Needle lockstitch Mat Bed machine of speed above 4000 stitches per minute.

Single Needle Flat Bed Drop feed lockstitch machine.

9.

CUSTOMS

10. Single Needle Lockstitch Machine with built-in trimmer, of speed above 4000 stitches per minute.

11. Two or three needle two (hi cad chainslitch feed-oA-1 lie- arm machine

12 Single needle drop feed chainslitch machine of speed above 4000 stitches per minute.

n. ;

Single or I wo needles i wo thctnds ehninstiuh lop and bottom covering machine.

G.S.R 96(E) .—lnexeieise of the powers confeired by sub- section (I) of section 25 of the Customs Act, 1962 (52 of l%2), lhe Ccntial Government being satisfied that it is rtcc-*;n\ in the public interest so to do hereby eximpl-, such if ihi (Kids as are specified in the Table below and falling within Chapter 84 of I he First Schedule to the Customs Tariff Act, 197S (51 of 1^75), nnd lire designed foi use in ihc luithei pKccssing and llnishinK indusli>, when impomd into fndin, from so much of

tint portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of 25 per cent ad valorem.

TABLU

SI. No. Description

1. Hydraulic fleshing machine. 2. Hydraulic setting machine. 3. Bandknife splilling machine. 4, Hydraulic shaving mahcine.

5. Automatic padding machine.

6, Automatic drying machine.

7. Vacuum drying machine.

8. Hydraulic ironing and embossing press.

9. Roto press for leather printing.

10. Embossing plates for Roto press for leather printiti;

11. Engraved rollers for Roto press for leather printing.

12. Motorised hides and skins stamping mahcinc.

[No. 42/F. No. Bud (Cus)/78]

CUSTOMS

G.8.R. 97(K).—In exeicisc of the powers conferred by sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public mtciest so to do, hereby exempts automatic spraying machine, falling under Heading No. 84.21 of the First Schedule to the Customs Tariff Act, 1975 (52 of 1975), and designed for use in the leather piocessing and finishing industry, when imported into India, from so much of that poition of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of 25 per cent ad valorem.

[No. 43/F. No. Bud(Cus)/78]

CUSTOMS

G.S.R- 98(E).—In exercise of the powers conferred by sub- section. (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do hereby exempts the goods specified in column (3) of the Table below and falling within the chapeer of the First Schedule to the Customs Tariff Act, 1975 (15 of 1975) specified in the corresponding entry in column (2) of the said Table, when imp irled into India from so much of that portion of (ho duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of 25 per cent ad valorem :

Provided that it is proved to the satisfaction of the Assistant Collector of Customs that the aforesaid goods have been imported into India for use in oil exploration.

TABLE

Description of goeds SI. No.

Chapter No. of the First Schedule to the Customs Tariff Act, 1975

(3)

" (i)

Chapter 84

i.

Chapter 85

2.

Machinery and mechanical appliances including pails and accessories thereof but ex- cluding on-shore oil drilling rigs and Ihcir accessories. Electrical machinei y and equipment including parts and acccssoiies thereof.

[No. 44/F.No. Bud (Cus)/78]

CUSTOMS

G.S.R. ")9(E).—In exercise of the poweis conferred by sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts Amplidyne Gonerator, falling within Chapter S5 of the First Schedule to (he Customs Tailff Act, 1975 (51 of 1975), when imported into India, fiom so much of that portion of the. duly of customs leviable Itiereon. which N specified in the said First Schedule, as is in excess of 25 per cent ad valorem,

[No. 45/F. No. Bud(Cus)/78]

CUSTOMS

G.S.R. tOO(E).—In exercise of the- powers conferred by sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts electric clolh cutting hand shear, falling under Heading No. 85.05 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and designed for use in the garment in- dustry, when imported into India, from RO much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of 25 per cent ad valorem,

[No. 46 /F. No. Bud(Cus)/78]

CUSTOMS

G.S.R. 101(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts self-bonding insulated copper winding wire falling under Heading No. 85.18/27 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, for the manufacture of Deflection Components of television reception apparatus specilied in the Table below, from—

(a) so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of 45 per cent ad valorem ; and

(b) the whole of the additional duty leviable thereon under section 3 of the second mentioned Act :

Provided that the importer, by execution of a bond in such form and for such sum as may be specified by the Assistant Collector of Customs, binds himself to pay, on demand, in respect of such quantity of the self-bonding in- sulated copper winding wire in question as is not proved to the satisfaction of the Assistant Collector of Customs to have been used In the manufacture of the said Deflection Components of television reception apparatus an amount equal to fhe difference between the duly which would have been leviable on such quantity but for the exemption con- tained herein and that paid at the time of importation.

TABLE

Deflection Components of television reception apparatus

1 . Television deflection coils or television deflection yokes.

2. Fcrrite core transformers whose rated output voltage is more than 10 kilovolts.

[No. 47/F. No. Bud(Ciis)/781

CUSTOMS

G.S.K. 102(E).--ln exercise of the powet* confei red by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), Lhe Central Government, being satisfied (hut it is necessary in the public interest so to do, hereby ex- empts metal eyelets falling under Heading No. 85.18/27 of the First Schedule to the Customs Tanff Act, 1975 (51 of 1975), when imported into India, for the manufacture of Transistor Headers, from so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of 45 per cent ad valorem :

Provided that the importer, by execution of a bond in such form Hud for such sum as may be specified by the Assistant Collector of Customs, binds himself to pay, on demand, in respect of such quantity of the metal eyelets in question as is not proved to the satisfaction of the Assist- ant Collector of Customs to have been used in the manu- facture of Transistor Headers an amount equal to the difference between the duty which would have been leviable on such quantity but for the exemption contained herein and thut paid at the time of importation,

[No. 48/K Bud(Cus)/781

CUSTOMS

G.S.R/103 (E),—In exccrcise of the powers confcired by sub- section (I) of section 25 of tho Customs Act, 1962 (52 of 1962) the Central Government, being satisfied thai it is necessary In the public interest so to do, hereby exempts the goods specified in the Table below and falling within Chapter 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when impoLtcd into India, from so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of 25 per cent ad valorem-

TABLE

SI. No. Description

1. Hypoid Gear Tester. 2. Gear Profile and Helix Tester, 3. Bevel Gear Blank Checker. 4. Gear Eccentricity Tester. 5. Hypoid Gear Tooth Spacing Tester. 6. Universal Testing machine above 100 tonnes capacity for

testing industrial materials.

7. Vickers Hardness tester. 8. Explosimeler or Combustible Gas Indicator. 7. Universal Measuring instrument to check gauges, tools. jigs and components thereof, including internal and external

threads.

10. Single pan metallurgical balance of a sensitivity of 0.00001

gram.

11. Vacuum Type direct reading spectrometer.

[No. 47/F.No. Bud (Cus)/78]

CUSTOMS

CUSTOMS

G.S.R. 105 (E) .—In execrcise of the powers conferred by subjection (1) of section 25 of Ihe Customs Act, 1962 (32 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling under sub-heading No. (3) of Heading No. 37.01/08 of the First Schedule to the Customs Taiilr Act, 1975 (51 of 1975) and specified in column (I) of the Table here to annexed, when imported into India, from so much of the additional duty, which is leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the rate specified in the corresponding entry in column (2) of the said Table.

TABLE

Description of goods

Rate of duty for Films not exceeding 4000 metres in length

(2)

(1)

G.S.R. 104(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the machines and apparatus, specified in the Table below, used in cinematographic laboratories, and falling within Chapter 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of forty per cent ad valorem.

Cinematograph films, exposed :

TABLE

(a) made wholly in black and Seven thousand, seven hundred and fifty rupees per print.

white.

I. Film Printing Machines.

2. Film editing machines.

Thirteen thousand rupees per

(b) made wholly or partly in

print.

colour.

3. Film cleaning machines.

4. Re-recording, scoring and dubbing equipments.

5. Cinematographic reducers and enlargers.

6. Film analysers.

7. Sound mixing units.

Provided that if in respect of films described in the Table the length of such films exceeds 4000 metres, the rate of duty shall be increased by twentyfive per cent of the rate specified in the said Table in respect of films of corresponding specification.

8, Blooping punch for sound splicing.

[No. 51 IF. No. Bud(CusV78] [No. 50/F. No. Bud (Cus)/78]

388 GI/77—2

CUSTOMS

G.S.R. 106(E).—In exercise of the po vers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), re.id with sub-clause (4) of clause 35 of the Finance Bill, 1978, which clause.has, by virtue of the declaration made in the Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table below, being goods mentioned in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975 ) (hereinafter referred to as the First Schedule), from so much of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 33 of the said Finance Bill as is in excess of the rale specified in the corresponding entry in column (3) of the said Table :

Provided that nothing contained in this notification shall affect the exemption granted under any other notification of the Government of India for the time being in force, from the auxiliary duty of customs in respect of the goods referred to in this noti- fication.

TABLE

Rate of auxiliary duty of Description of goods

S. No.

customs

(3)

(2)

(1)

1. Goods in respect of which Fifteen per cent of the value the rate of duty of customs of tho goods as determined (1) (2)

(3)

in accordance with the pro- visions of section 14 of ihe Customs Act, 1962 (52 of 1962).

specified in the said First Schedule, read with any relevant notification of the Government of India for the time being in force is 60 per cent ad valorem or more but less than 100 per cent ad valorem.

Five per cent of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962).

2. Goods in respect of which the rateo f duty of customs specified in the said First Schedule, read with any rele- vant notification of the Government of India for the time being in force is nill or less than 60 per cent ad valorem

Five per cent of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962).

3. Goods in respect of which tho duty of customs specified in tho said First Schedule, read with any relevant notifi- cation of the Government of India for the time being in force,is —

(i) at a specific rate ; or

(ii) at a specific rate or ad valorem rate, whichevei is less or higher, as the case may be; or

(iii) at a specific rate and

ad valorem rate.

4. Crude Petroleum, failling Rs. 9.50 per metric tonne.

under Heading No. 27.09 of the said First Schedule.

Explanation :—For the purposes of SI. Nos, 1 and 2 in the above Table, the expression ''the rate of duty of customs specified in the said First Schedule read with any relevant notification of the Government of India for the time being in force", in relation to any article liable to two or more different rates of duty by reason of the country of origin of that article, means that rate of duty which is the highest of those rates.

[No. 52/F. No. Bud (Cus)/78]

CUSTOMS

G.S.R.107 (E):—In exercise of the powers conferred by sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sab-clause (4) of clause 35 of the Finance Bill, 1978, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the forco of law, the Central Govei nment, being satisfied that U is necessary in (he public interest so lo do, hereby exempts the goods specified in column (3) of the Table annexed hereto and falling within tho Chapter or Chapters of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding cnlry in column (2) of the said Table, from the whole of I he auxiliary duty of customs leviable thereon under sub-clause (1) of clause 35 of the said 1 inance Bill.

TABLE

Chiptcr No. Description of goods

in

Serial No.

the First Schedule the Customs Tarilf

to

Act, 1975

(2)

(3)

(0 ""

1. 7

Pulse-, including broken pulses.

2. 10

Grains including broken grains.

25

Salt.

3.

4. 27

MinorM grease, including petroleum jelly, hiyh S|iced diesel oil, and goeds falling umbr Sub-hcailing Nos. (2), (3), (4), (6), (7) and (8) of Heading No. 27.10.

5. 37

40

6.

Film strips and film slidw for educational purposes. Goods falling under Sub-heading No. (3) of Heading No. 40.05/16.

49

7.

Paper money, books, printed, including covers for printed books, ni.nps, charts and plans, proofs, music, manuscripts, and illustrations specially made for binding in books.

8. 49 or

99

Specimens, models and wall diagrams, illustrative of natural science, medals, antique coins and postag; stamps, whether used or unused.

9. 55

Cotton, raw.

10. 59

Goods falling under Heading No. 59.16/17.

(3)

(2)

(1)

71

Industrial diamonds.

11.

Current coin of the Government of India.

72

12.

84

13.

Goods falling under Heading Nos. 84.01/02, 84.03, 84.04/05, 84.07, 84.08 (1), 84.09, 84.10 (1), 84.11 (1), 84.11 (4), 84.13, 84.14, 84,15(0, 84.16, 84,17(1), 84.18(1), 84.22, 84.23, 84.24 (1), 84.25, 84.26, 84.28, 84.29, 84,30(2), 84,31, 84.32 84.33, 84 34, 84.35, 84.36, 84.37(1), 84.38 (1), 84.39, 84.40 (I), 84.41(1), 84.42(1), 84,42(2), 84.43, 84.44, 84.45/48, 84.49 84.56, 84.57, 84.59 and 84.66.

14. 84

(1) Stationary or industrial internal com- bustion piston engines and parts thereof excluding those which arc interchange- able for use with motor vehicles other than those specified in item (2) below.

(2) Internal combustion piston engines for industrial and agricultural tractors and parts thereof excluding those which arc interchangeable for use with other motor vehicles.

(3) Marine engines and parts thereof excluding those which are interchangeable for use with motor vehicles other than those specified in item (2) above.

85

13.

16. 86

Goods falling under Heading Nos, 85.01(1), 85.02(1), 85.11(1), 85.18/27 (3) and 85.18/27 (7). Locomotives and tenders and parts thereof

87

17.

Tractors and Fire-engines, and parts thereof.

18. 98

Composing sticks.

[No. 53 /F. No. Bud (Cus)/78]

CUSTOMS

G.S.R. 108(E)—In exercise of the powers conferred by sub- section (1) of section 25 of the Customs Act, 196,2 (52 of 1962), read with sub-clause (4) of clause 35 of the Finance Bill, 1978, which clause has, by virtue ol the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in (he public interest so to do, hereby exempts /he goods which aie partially or wholly exempt from the duty of customs speci- fied in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), by virtue of the notifications of the Ciovcmtnent of India in the Ministry of Finance or in the DoiMiliiicnt of Revenue and Banking, specified in the Schedule below, from the payment of auxiliary duty of customs leviable on such goods under sub-clause (1) of clause 35 of the said Finance Bill.

SCHEDULE

13. 14. 15. 16.

17. 18.

1. No. 2-Customs, dated the lOih January, 1953 2. No. 43-Customs. dated the 61h June, 1953. 3. No. 136-Customs, dated the 301h Novembei, 1956. 4. No. 3-Customs, dated the 8lh January, 1957. No. 113-Customs, dated the 16th May, I95⁷. 5. 6. No. 220-Customs, dated the 12th October, 1957. No. 65-Customs, dated the 22nd Februaiy, 1958 7. 8, No. 67-Customs, dated the 22ml hebiuwy, 1958. 9. No. 106-Customs, dated the 29th March, 1958. No. 151-Customs, dated the lOih May, 1958. 10. No. 259-Customs, dated the 11th October, 1958. 11. No. 260-Customs. dated the lllh October, 1958. 12. No. 261-Customs, dated the 11th October, 1958. No, 262-Customs, dated the lllh October, 1958. No. 269-Cus(om1J58.

19. 20. No. 84-Customs, dated the 13;h August, I960.

- 21. 22. 23. 24. 25

26. 27.

No. 117-Customs, dated Ill's 13th Octobei, 1961 No. 132-Cintoms, dated the 9th Dccembei, 1961 No. 26-Customs. dated the 19,h hcbruaiy, 1962 No. 136-Customs. tinted the 29lh Septcmbei, I9f>2. No. 168-Customs, dated tlu Nth Novembei, 1962 No. 169-Customs, dated the 8.h November, 1962 No. 170-Cmtotm, dated the Kth November, 1962. 2f 2S

i. No. 43-Custonis, dated ;he 1st Februaiy, 1963. ). No. 92-Cus'oms, dated the 9th Murch, 1963

). No. 180-Cusloms, dated the 20th Inly, 19fii 3C

31

32

3:

34

.. No. 202-CiBloms, dated the 24th August, l ' ^ i. '.. No. 210-Customs, dated llie 7th September, 1963. 1. No. 10-Customs, dated the 16th January, 1965. 1. No. 163-Customs dated the 16th October, 1965.

35

3fi

'<. No. 67-Custonis, dated the 30th Apiil, 1966. i. No. 135-Customs, dated 20th June, 1966 '. No. 174-Custorm, dated the 24th September, 1966 37 38. No. 85-Customs, dated the 5lh August, 1967. 39. No. 98-Customs, daLed the 21st rune, 1969, 401. No. 107-Customs, dated the 19th July, 1969. 41. No. 80-Customs, dated the 29th August, 1970. 42;. No. 103-Customs, dated the 5th December, 1970. 43. No. 36-Cusloms, dated Ihc 1st May, 1971. 44. No. 84-Custorns, dated the llth Septcmbei, 1971. 45I. No. 37-Customs, dated the 18th March, 1972. 46. No. 46-Customs, dated the 25(h May, 1974 47. No. 79-Cusloms, dated the 16lh Octobei, 1974. 48. No. 27-Customs, dated the 6th May, 1975, 49

50 51 52

53 54 55

56 57

58

59 60

61 62

63 64, 65. 66.

67.

. No. 125-Customs, dated the 2nd August, 1976. . No. 127-Customs, dated the 2nd August, 1976. , No. 130-Customs, dated the 2nd August, 1976. . No. 134-Customs, dated the 2nd August, 1976 , No. 141-Customs, dated the 2nd August, 1976. , No. 149-Customs, dated the 2nd August, 1976. . No. 150-Customs, dated the 2nd August, 1976. , No 154-Customs, dated the 2nd August, 1976. . No. 158-Customs, dated ihe 2nd August, 1976. . No. 160-Customs, dated the 2nd August, 1976. , No. 161-Customs, dated the 2nd August, 1976. No. 165-Customs, dated the 2nd August, 1976. . No 166-Customs, dated the 2nd August, 1976. . No. 173-Customs, dated the 2nd August, 197*, . No. 174-Customs, dated the 2nd August, 1976. . No. 182-Customs, dated thj 2nd August, 1976. No. 183-Customs, dated the 2nd August, 1976. No. ]84-Cusoms, dated thj 2nd August, 1976. , No 185-Cusloms, dated the 2nd August, 1976. . No. 186-Customs, dated the 2nd August, 1976. , No. 187-Customs, dated the 2nd August, 1976,

No. 188-Customs, dated the 2nd August, 1976.

68 69 70. 71 72 73 74 75 76 77 78

79

80

81

82

83 84 85

86

87 88

89

, No. 189-Customs, dated the 2nd August, 1976. . No. 19J-Customs, dated the 2nd August, 1976. . No. 192-Customs, dated the 2nd August, 1976. . No. 193-Customs, dated the 2nd August, 1976. . No. 194-Customs, dated the 2nd August, 1976. . No. 195-Customs, dated the 2nd August, 1976. . No. 197-Customs, dated the 2nd August, 1976. . No. 198-Customs, dated the 2nd August, 1976. . No. 201-Customs, dated the 2nd August, 1976. . No, 202-Customs, dated the 2nd August, 1976 . No. 205-Customs, dated the 2nd August, 1976 , No. 206-Customs, dated the 2nd August, 1976 . No. 207-Cusloms, dated (he 2nd August, 1976 . No. 208-Customs, dated the 2nd August, 1976 . No, 209-Customs, dated the 2nd August, 1976 . No. 210-Customs, dated the 2nd August, 1976 . No. 211-Customs, dated the 2nd August, 1976 . No. 213-Customs, dated the 2nd August, 1976 . No. 215-Ctislums, dated the 2nd August, 1976

90

91 92

. Nn. 216-Cusroms, duted the 2nd August, 1976 . No. 217-Cusloms, dated the 2nd August, 1976 . No. 218-Cusloms, dated the 2nd August, 1976

9 3 .: 94. -95. : 96. 97.

98. 99

100. :

101. 102.

No. 169-Customs, dated the 6th August, 1977. No. 183-Customs, dated the 22nd August, 1977. No. 185-Customs, dated the 27th August, 1977. No. 194-Cusloms, dated the 5th September, 1977. No, 200-Customs, dated the 24th September, 1? No. 211-Customs, dated the 15th October, 1977, No. 231-Customs, dated the 1st November, 1977 No, 234-Customs, dated the 2nd November, 1977, No. 242-Customs, dated the 19th November, 197 No, 245-Customs, dated the 19th November, 1977. No. 252-Customs, dated the 1st December, 197 No. 253-Customs, dated the 13th December, IS No. 154-Customs, dated the 13th December, 1977.

101. 104. 105

JO'S

107. 108. 109. 110. 111.

158, 159. 160. 161, 162. 163. 164. 165, 166. 167. 168, 169. 170. 171. No. 5-Customs, dated the 4(h January, 1978. 172. No. 8-Customs, dated the 6th January, 1978. 173. 174. 175. 176. 177. 178. 179. 180, 181. 182. 183. 184. 185, 186. 187. 188, 189.

No. 11-Customs, dated the 7th January, 1978 No. 13-Customs, dated the 7th January, 1978. No. 18-Customs, dated the 25th January, 1978. No. 21-Customs, dated the 28th January, 1978. No. 23-Customs, dated the 30th January, 1978. No. 25-Customs, dated the 31st January, 1978. No. 34-Customs, dated the 1st March, 1978 No. 26-Customs, dated the 1st March, 1978, No. 37-Customs, dated the lM March, 1978. No, 39-Customs, dated the 1st March, 1978. No. 43-Customs, dated the 1st March, 1978. No. 44-Customs, dated the 1st March, 1978. No. 46-Customs, dated the 1st March, 1978. No. 47-Customs, dated the 1st March, 1978. No. 48-Customs, dated the M March, 1978. No. 49-Customs, dated the 1st March, 1978. No 50-Customs, dated the 1st March, 1978,

[No. 54/F. No. Bud(Cus)/78] No. 220-Custorns, dated the 2nd August, 1976. No. 222-Customs, dated the 2nd August, 1976. No. 223-Cnstoms, dutcd the 2nd August, 1976. No. 225-Ciistoms, dated the 2nd August, 1976 No 226-Customs, dated the 2nd August, 1976. No. 229-Customs, dated the 2nd August, 1976. No. 230-Customs, dutcd the 2nd August, 1976. No, 236-Customs, dated the 2nd August, 1976. No. 237-Customs, dated the 2nd August, 1976. No, 23R-Custotns, dated the 2nd August, 1976. No. 241-Customs, dated the 2nd August, 1976. No. 242-Cusloms, dated the 2nd August, 1976. No. 243-Customg, dated the 2nd August, 1976. No. 24fi-Customs, dated the 2nd August, 1976. No. 248-Cubtoms, dated the 2nd August, 1976. No. 249-Customs, dated the 2nd August, 1976. No. 250-Customs, dated the 2nd August, 197fi. No. 260-Customs, dated (he 2nd August, 1976. No, 272-Customs, dated the 2nd August, 1976. No. 288-Customs, dated the 2nd August, 1976. No. 290-Customs, dated the 2nd August, 1976. No, 292-Customs, dated the 2nd August, 1976. No. 294-Customs, dated the 2nd August, 1976. No. 296-Customs, dated the 2nd August, 1976. No. 302-Customs, dated the 2nd August, 1976. No. 309-Customs, dated the 2nd August, 1976. No. 310-Customs, dated the 2nd August, 1976. No. 311-Customs, dated the 2nd August, 1976. No. 313-Cusloms, dated the 2nd August, 1976, No. 315-CiLstoms, dated the 2nd August, 1976. No, 316-Customs, dated the 2nd August, 1976. No. 319-Customs, dated the 2nd August, 1976. No. 320-Customs, dated the 2nd August,1976. No. 322-Customs, dated the 2nd August, 1976. No. 324 Customs, dated the 2nd August, 1976. No. 347-Customs, dated the 2nd August, 1976. No, 350-Customs, dated the 2nd August, 1976. No. 388-Customs, dated the 2nd August, 1976. No. 395-Customs, dated the 2nd August, 1976.

CUSTOMS

112. 113, 114. 115. 116. 117. 118. 119, 120. 121. J22. 123. 124. 125, 126. 127. 128. 129, 130. 131. 132. No. 4-Customs. dated the 6th January, 1977. 133. No. 7-Customs, dated the 11th fTanuary, 1977. 134. No. 11-Customs, dated the 15th January, 1977, 135. No. 23-Customs, dated the 8th February, 1977. 136. No. 104-Customs, dated the 1st July, 1977. 137. No. 105-Customs, dated the 1st July, 1977. 138. No. 124-Customs, dated the 1st July, 1977. 139. No, 125-Customs, dated the 1st July, 1977. 140. No. 126-Customs, dated the 1st July, 1977. 141. No. 127-Customs, dated the 1st July, 1977, 142. No. 128-Customs, dated the 1st July, 1977. 143. No. 129-Customs, dated the lat July, 1977. 144. No, 130-Customs, dated the 1st July, 1977. 145 No. 131-Customs, dated the 1st July, 1977. 146. No. 132-Customs, dated the 1st July, 1977. 147, No. 134-Customs, dated the 1st July, 1977. 148. No. 135-Customs, dated the 1st July, 1977. 149. No. 13R-Customs, dated the 1st July, 1977. 150. No, 141-Customs, dated the 16th July, 1977. 151. No. 142-Customs. dated the 16th 'July, 1977, 152, No, 143-Customs, dated the 16th July, 1977. 153. No. 148-Customs, dated the 15th July, 1977. 154. No. 149-Customs, dated the 15th July, 1977. 155, No. 152-Customs. dated the 15(h July, 1977. No. 153-Customs, dated the 15th July, 1977. 156. 157. No. 156-Customs, dated the 16th July, 1977.

G S.R. 109(E).—Tn exercise of the powers conferred by sub. section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 35 of the Finance Bill, 1978, which clause has by virtue of the declaration made in the waid Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being

satisfied that il is ntccssary in ilv public inleiesl so (o do, heieby exempt¹, every cincmatngiaph dim, exposed, Jailing undei sub-heading No. (3) of Heading No. 37.01/08 of the First Schedule to the Customs Tariff Act, J 975 (51 of 1975), when imported into India fiom so much of Ihc auxiliaiy duty of customs leviable thereon undci sub-clause (I) of clause 35 of the said Finance Bill as is in excess ut Jive pei cent of the value leprcscnting only :—

(a) the cost o£ the print of the cinematograph film ; and

(b) the freight and insurance chaigcs inclined in respect

of the print of such cinematograph film.

[No. 5 5 / F. No. Bud (Cus)/7K)

CUSTOMS

G.S.R. 11O(E).—In exercise of (he powers confeired by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 35 of the Finance Bill 1978, which clause has, by virtue of the'declaration made in Ihe said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the Table annexed hereto and falling under the Heading number of the First Sche- dule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, from the whole of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 35 ol'thesaid Finance Bill.

TAB I n

Description of goods

Se- rial No,

Heading No. in (he I'ii>t Schedule (o the Customs Tariff Act, 1975

_ ^

(2)"

(T)

i. 15.07

Coconut oil.

2, 48.01/21

Setcroo flongs.

3. 51 01/03

Polyester filament yarn, polyester mono- fil and polyester strips.

4. 71.02(2)

Rough diamonds.

5. 82.06

Blades for leather shaving machine (Hydraulic).

[No. 56/P. No. Bud (CLI-0/781

CUSTOMS

GS.R. lll(E).—In exercise of the powers conferred by section (1) of section 25 of the Customs Act, 1962 (52 ol 1962), lead with sub-clnuse (4) of clause 35 of the Finance Bill, 1978, which clause has, by virtue of the declaration made in the said Hill undei the Provisional Collection of Taxes Act, 1931 (16 of 1931), the foice of law, the Cential Government, being satisfied that it is ncccssaiy in the public interest so to do, hereby exemply melting sciap of iron oi steel, falling undei Heading No. 73.03/05 of the First Schedule to the Customs Taiiff Act, 1975 (51 of 1975), when impoitcd into India for use in elcctiic arc furnace, from the whole of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 35 of the said Finance Bill :

Provided that the pioper officer is satisfied that the impoiled melting scrap of iron oi steel is in fact used in electric arc furnace.

[No. 57/F. No Bud(Cus)/78!

CUSTOMS

G.S.R. J12

(a) of which the net weight (excluding pay-load) is more than eight tonnes and which is designed for a pay- load of ten tonjies or more ; and

(b) which is designed for use off the high way, from the whole of the auxiliary duty of customs leviable there- on under sub-clause (1) of clause 35 of the said Finance Bill, subject to the condition that the importer shall, by the execu- tion of a bond in such form and for such sum as may be prescribed by the Assistant Collector of Customs, binds himself to pay, on demand, in respect of such component parts as arc not proved to the satisfaction of the Assistant Collector of Customs to have been used in the manufacture or assembly of such dumpers an amount equu] to the difference between the duty leviable on such component parti but for the exemp- tion contained herein and that already paid at the rime of importation.

[No. 58/F. No. Bud(Cus)/78]

CUSTOMS

G.S.R. 113(E).—Jn exercise of the powers conferred by sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 3 of the Finance Act, 1977 (11 of 1977), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from the auxiliary duty of customs leviable thereon under sub-section (1) of section 3 of the second mentioned Act,

[No. 59/F. No. Bud(Cui)778]

CUSTOMS

G.S.R. 114(E).—In exercise of the powers conferred by suo- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 3 of the Finance Act, 1977 (11 of 1977), the Central Government, being satis- fied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Department of Revenue and Banking or in the Ministry of Finance (Department of Revenue), as the case may be, namely:—

1. No. 120-Customs, dated the 1st July, 1977. 2. No. 122-Customs, dated the 1st July, 1977. 3. No. 123-Customs, dated the 1st July, 1977,

4. 5.

6. 7. 8. 9. 10. 11.

No. 154-Customs, dated the 15th July, 1977. No. 166-Customs, dated the 28th July, 1977. No. 170 Customs, dated the 6th August, 1977. No. 186-Customs, dated the 27th August, 1977. No. 188-Cusioms, dated tht 22nd August, 1977. No. 201-Customs, dated the 24th September, 1977. No. 206-Cusloms, dated (he 24th September, 1977. No. 215-Customs, dated the 15th October, 1977. No. 243-Customs, dated the 19th November, 1977. No. 267-Customi, dated the 30th December, 1977.

12. 13. 14. No. 10-Cutfoms, dated the 7th January, 1978. 15. No. 12-Customs, dated the 7th January, 1978. 16. No. 24-Customs, dated the 30th January, 1978.

{No. 60/F. No. Bud(Cu

JOSEPH DOMINIC, Under Secy.

CENTRA.!, EXCISES

CENTRAL EXCISES

G.S.R. 115(B).-^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 (Revenue Divi&ion) No. 32/51- Central Excises, dated the 6th October, 1951, the Central (Movernmcnt hereby directs that tea waste falling under Item No. 3 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), shall be exempt from the whole of the duty of excise leviable thereon under the said Act, if it is proved to the satisfaction of the Collector of Central Excise that such tea waste before removal from -the factory of pro- duction is effectively denatured by the admixture of such denaturant as may be specified by him in this behalf so as to render such tea waste unfit for human consumption.

G.S.R. 1I6(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub- section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and in superses- sion of the notifications of the Government of India in the Minis- try of Finance (Department of Revenue and Insurance) No. 54/76-Ccntral Excises and 57/76-Central Excises, both dated the 16th March, 1976, the Central Government hereby exempts cigars and cheroots of the description specified in column (1) of the Table hereto annexed and falling under sub-item II (i) of item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and sold under a brand name, from so much of the duty of excise leviable thereon as is in excess of Ihe duty specified in the corresponding entry in column (2) thereof.

TABLE

[No. 39/78/F. No. 35Z/A/1/78-TRU1

Rate of duty

Description "07 Cigars and cheroots of which the value

cent ad

one hundred—• does not exceed rupees five.

per 0)

cent ad

(ii) exceeds rupees five but docs not cccesd rupees fifteen, exceeds rupees fifteen.

cent ad

(iii)

15 per valorem. 50 per valorem. 100 per valorem.

Provided that the amount of duty so levied shall be apportio- ned in the ratio of 75 : 25 between the duty leviable under the Central Excises and Salt Act, 1944 (I of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), respectively.

Explanation:—For the purposes of this notification, "brand name" shall mean a brand name, whether registered or not, that is to say, a name or a mark such as, a symbol, monogram, label, signature or invented words or any writing which is used irt relation to such cigars and cheroots for the puipose of indi- cating, or so as to indicate, a connection in the course of trade between the cigars and cheroots and some person using such name or mark with 01 without any indication of the identify of thai person.

[No. 40/7K/F. No. 338/13/77-TRU]

CENTRAL EXCISES

G.S.R. 117(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 to the De- partment of Revenue and Banking No. 130/77-Central Excises, dated the 18th June, 1977, the Central Government hereby exem- pts textured yarn of the description specified in column (2) of the Table hereto annexed and falling under sub-item Il(i)(b) of item No, 18 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thoreon as is in excess of the duty spec!6ed in the corres- ponding entry in column (3) of the said Table.

TABLE

Description

Rate of duty

s,

No

(3)

(2)

(0

1. Textured yarn produced out of Base yarn.

The duty for the time being levi- able on the Base yarn if not already paid plus five rupees per kilo- gram.

2.

(Rs. per kilogram)

Other textured yarn:—

(a) Polyamide (nylon) Textured yarn

(i) below 38.5 deniers.

63.80

(ii) 38.5 deniers and above but

56.80

below 88 deniers.

(iii) 88 deniers and above but

49.80

below 121 deniers.

(iv) 121 deniers and above but

42.80

below 165 deniers.

(v) 165 deniers and above,

24.60

(b) Pblyester textured y arn:—

(i) below 33 deniers. 82.00

(ii) 33 deniers and above but 75.00

below 82.5 deniers.

(lii) 82.5 deniers and above but 68.00

below 110 deniers.

(iv) 110 deniers and above. 54.00

(c) Others.

90.00

Explanation I:—"base yarn" means yarn falling under sub- item II (i) (a) of Item No. 18 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from which textured yarn has been produced;

Explanation II r—the denier of "other textured yarn" shall

be determined in the manner specified below, namely:—

(i) 90 metres of yarn shall be measured off using a wrap reel ensuring just sufficient tension during reeling to remove the crimp but not to stretch the yarn;

(ii) The said 90 metres of yarn shall then be weighed on a precision balance and the weight in grams .noted;

(lii) The denier of such yarn shall thereafter be calculated by multiplying the weight noted under clause (ii) of this Enplanation by 100;

(iv) In the case of plied textured yarn, the denier so calcula- ted under clause (iii) of this Explanation shall be divided by the number of plies contained in such yarn so as to arrive at the denier of single ply yarn.

[No. 55/78/F. No. 345/15/76-TRU]

CENTRAL EXCISES

G.S.R. 11B(E).—In exercise of the powers conferred by bub- rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 37 of the Finance Bill, 1978, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts the excisable goods falling under Item Nos. UD, HE and 68 of the First Schedule to the Cenitial Excises and Salt Act, 1944 (1 of 1944), from the whole of the special duty of excise leviable Lhereon under sub-clause (1) of clause 37 of the Finance Bill, 1978.

[No. 63/78/F. No. TS|/14/78-TRU] CENTRAL EXCISES

G.S.R. n9(E).—In exercise of th" powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 37 of the Finance Bill, 1978, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931). the force of law, the Central Government hereby exempts excisable goods [other than those failing under Item No. 11D, HE and 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)] in ies>pect of which notifications under sub-rule (1) of rule 8 of the aforesaid rules have been issued by the Central Government exempting them from so much of the duty of excise leviable thereon aa is equivalent to the amount of the duty of excise already paid on other excisable goods (hereinafter referred to as ''inter- mediate products") used in their manufacture and which are specified in the respective notifications, from so much of the special duty of excise leviable thereon as is equivalent to the special duty of excise already paid on the intermediate pro- ducts specified in the respective notifications.

[No. 64/78/F. No. T9/14/78-TRUJ

CENTRAL EXCISES

G.S.R. 12O(E).—In exercise of the powers conferred by rules 12, 12A and 191-A of the Central Excise Rules, 1944. read with clause 37 of the Finance Bill, 1978 which clauie has, by virtue of (he declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby directs that where any goods have been subjected to a Special duty of excise under the aforesaid clause and where on the export of such goods to any country or territory outiidc India, other than Nepal, and Bhutan, the Central Government, by a noti- fication under the said rules 12 and 12A or the Central Board of Excise and Customs, by u declaration under the said rule 191-A, as the case may be, has permitted the rebate of excise duly paid on such Roods under the Central Excises and Salt Act, 1944 (1 of 1944), a rebate of the special duty of excise shall also be made subject to the same conditions as govern the rebate of excise duty.

[No. 66/78/F. No. T9/U/78-TRU1

CENTRAL EXC1SFS

G.S.R. 12I(K).—In exercise of the powers conferred by rule 191-B of the Central Excise Rules, 1944, read with clause 37 of the Finance Bill, 1978 which clause has, by virtue of Ihe decalartion made in the said Bill under Ihe Provisional Collec- tion of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby directs that where any goods arc liable to special duty of excise under the aforesaid clause and where the Central Government has, by a notification issued under the said rule 191-B, permitted the manufacture of specified aiticles, in bond, from specified excisable goods, manufacture of such articles, in bond, from such excisable goods shall also be permissible for the purposes of the afore- said clause subject to the same conditions as govern such manufacture under the aforesaid lule 191-B.

[No. 67/78/F. No, TS/14/78-TRU]

LAJJA RAM, Dy. Secy,

CENTRAL EXCISES

G.S.R. 122(K).—Tn exercise of the powers conferred by sub- rule (1) of rule 8 of the Contrai Excise Rules, 1944, the Central Government hereby directs that the notifications of the Govern- ment of Tndia in the Ministry of Finance (Department of Revenue or Department of Revenue and Insurance) or the Department of Revenue and Banking, as the case may bo, specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entries in column (3) of the said Table.

TABLE

Amendment

s. Notification . No. and date

No

(2)

(3)

0)

1. 17/70-Central Excises, dated the 1st March, 1970

In the Schedule annexed to the said notification, for the entry against SI, No 12, the following entry shall be substituted, namely:— "Skimmed milk powder, but exclu- ding such powder specially prepared for feeding of infants." •,

2. 26 B/72-Central Excises, dated the 18th March, 1972.

In the said notification, for the woids and brackets "wastes of polyamide (nylon) fibre and yarn", the words "non-cellulosic wastes" shall be substituted;

CENTRAL EXCISES

3,

In the Table annexed to the said notification, S. No. 8 and the entries relating thereto shall be omitted;

179/73-CentraI Excises, dated the 15th September, 1973.

4. 9/74-Central Excises, dated the 26th January, 1974.

In the said notification, for the words. brackets, and figures and letters "sub- item (4) of Item No. 11 A", the word, figures and letters "Item No. 11 A" shall be substituted;

5. 45/74-Central Excises, dated the 1st March, 1974.

G.S.R. 123(E).—Tn exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise RuFes, 1944, and In supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No, 248/77-Central Excises, dated the 23rd July, 1977, the Central Government hereby exempts, from the whole of duty of excise leviable thereon, such quantities of skimmed milk powder, falling under Item No. IB of the First Sche- dule to the Central Excises and Salt Act, 1944 (1 of 1944), as are used for the regeneration of liquid milk within the premises of the same factory of production of the skimmed milk powder :

In the Table annexed to the said notification, for the entry in column (3) against S. No 1, the entry "Thirty per cent ad valorem" shall be substi- tuted;

6.

Provided that where such use is elsewhere than in the factory of production, the exemption shall aTso be allowable, if—

In the said notification, for the words "wastes of polyester fibre and yarn", the words "non-cellulosic wastes" shall be substituted;

168/76-Central Excises, dated the 17th May, 1976.

7.

(i) it is proved to the satisfaction of the Assistant Collector of Central Excise that such skimmed milk powder is intended for use for the regenera- tion of liquid milk; and

275/77-Central Excises, dated the 12th August, 1977.

(ii) the procedure set out in Chapter X of the Central

Excise Rules, 1944 is followed.

[No. 38/78] In the Table annexed to the said Notification;—• (i) for the entries in column (3) and column (4) against S. No, 1 (a) (iii), the entries "3000" and "5000" shall, respectively, be substituted; (ii) for the entries in columns (3) and (4) against S. No. l(b), the entries "500" and "1500" shall, respectively, be substituted;

8. 279/77-Central Excises, dated the 12th August, 1977.

In the said notification, for the words and figures "drawn wastes falling under sub-item I or sub-item II of", the words "wastes falling under" shall bo substituted.

[No. 37/78]

Diesel oil, and otherwise specified.

One hundred and forty eight rupees and thirty paise per kilolitre at fifteen degrees of Centrigradc thermometer

10

3.

Furnace Oil, other than low Sulphur Fuel Oil.

One hundred and twenty-one rupees and five paise per kilolitre at fifteen degrees of Centigrade thermometer.

Low Sulphur

4. 10

Fuel Oil

One hundred and thirty-eight rupees and seventy-fivo paise per kilolitre at fifteen degrees of Centigrade thermometer,

Waxes

5. JIA(3)

Twenty per cent, ad valorem plus five hundred and ten rupees per metric tonne.

Nil"

6. 1JB Blended or compounded .lubricating oil and greases.

[No. 41/78]

CENTRAL EXCISES

G.S.R. 124(E).—In exercise of the powers conferred by sub-rule (1) of rale 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amend- ments in the notification of the Government of India In the Department of Revenue and Banking No. 60/76-Ccntral Excises, dated the 16th March, 1976, namely :—

In the said notification, for the Table, the following Table

shall be substituted, namely :—

"TABLE

Item No. Description

s.

Rate of duty

No.

1

2

3

4

6

1.

Motor Spirit

Two thousand one hundred and forty-six rupees and fifty-five paise per kilolitre at fifteen degrees of Centi- grade thermometer.

CENTRAL EXCISES

G.S.R. 125(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 tke following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 344/77-Central Excises, dated the J6th December, 1977, namely :—

In the said notification, for the Table, the following Table

shall be substituted, namelv :—

"TABLE

S.No. Description

Rate of duty

(1) (2)

(3)

1. Refined Diesel O i l-

fa) of the type known as

High Speed Diesel Oil

Three hundred and eighty foui rupees and eight paise per kilolitre at fifteen degrees of Centigrade thermometer.

(b) Bauxite Solvent Oil. Five hundred and twenty two rupees and seventy-five palsc per kilolitre at fifteen degrees of Centigrade ther- mometer.

(;) Others

Four hundred and eighteen rupees and fifty paise per kilolhre at fifteen degrees of Centigrade thermo- meter.

2. Vaporizing Oil

Four hundred and ten rupees and ten paise per kilolitre at fifteen degrees of Centi- grade thermometer."

[No. 42/78] CENTRAL EXCISES

G.S.R. 126(E).—Tn 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 345/77-CentraI Excises, dated the 16th December, 1977, namely :—

In the said notification, for the Table, the following Table

shall be substituted, namely :—

"TABLE

Description Rate of duty

s. Item i. N o.

No

(1) (2)

(3)

(4)

11A(4)

1.

Flushing Oil Six hundred rupees per metric

tonne.

Household Oil.

11A(4)

2.

Five hundied and ninety

rupees and seventy paise per metric tonne.

11A(4)

3.

One thousand one hundred and seventy-two rupees and fifty paise per metric tonne.

Mineral Oil commonly known as Transformer Oil Base Stock (TOBS) or Transformer Oil Feed Stock (TOFS)

Twenty per cent, ad valorem.

11 ACS)

4.

Coke, refinery gases and mineral colza

oil.

11A(5)

5.

Twenty per cent, ad valorem plus one hundred and ninety rupees per metric tonne." All products falling under sub-item (5) of Item N o. 11A of

the said First Schedule, other than coke, refinery gases and mineral colza oil.

INo. 43/78]

CENTRAL EXCISES

G.S.R. 127(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts mineral oil commonly known as spindle HVI oil, fulling under Item No. 11A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise levi- able thereon as 19 excess of one thousand one hundred and forty-nine rupees and fifty paise per metric tonne, sub- ject to the following conditions, namely :—

(i) it is proved to the satisfaction of an Officer not below the rank of an Assistant Collector of Cen- tral Excise that such oil is used in the manufacture of any of the commodities specified in the Schedule hereto annexed, and

(11) th© procedure set out in Chapter X of the Central

SCHEDULE

1. Petroleum sulphonates. 2. White oil's.

3. Liquid paraffins.

4. Agricultural spray oili.

5. Pharmaceutical oils.

6. Plasticizer oils.

CENTRAL EXCISES

G.S.R. 128(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 Tndia in the Ministry of Finance (Department of Reve- nue), No. 301/77-Central Excises, dated the 29th October 1977, the Central Government hereby exempts mineral oil falling under Item No. 11A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and in- tended to be used for jthe batching of jute or Bimlipatarn jute or Mesta fibre or a combination of any two or more thereof in Jute mills, from so much, of the duty as is in excess of thirteen rupees and eighty-five paise per metric tonno:

Provided that—

(i) It is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that the said mineral oil is so used for the batching of jute or Bimiipatam jute or Mesta fibre or a combination of any two or more thereof, in jute mills; and

(ii) the procedure prescribed in this behalf by the Centra] Board of Excise and Customs from time to time is followed.

[No. 45/78]

CENTRAL EXCISES

[No. 44/78]

388 G 1/77—4

G.S.R. 129(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all excisable goods, falling under Item No. 11D of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (other than coal raised from the mines, and coke, all sorts, not efsewhere specified), from the whole of the duty of excise leviable thereon under the said Act.

{No. 46/78]

CENTRAL EXCISES

GSR 130 (E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts tho excisable goods of the descri- ption specified in column (2) of the Table below and falling under Item No. 1 ID of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944), from so much of the duty of excise leviable thereon under the said Act as is in excess of the duty leviable at the rates specified in the corresponding entry

TABLE

ids Rate of duty Description of goc

S.No.

(3)

(1)

Seven rupees per metric tonne.

1.

Five rupees per metric tonne.

2.

Cooking coal Others but not in- cluding hard coke.

[No. 47/78]

CENTRAL EXCISES

G.S.R, 131(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the CcntraT Government hereby exempts that part of the quan- tity of coal falling under Item No. 11D of the First Sche- dule to the Central Excises and Salt Act, 1944 (1 of 1944) as is Used within the same mine as raw material in the pro- duction of coke, falling under the said Item, ftom the whole of the duty of excise leviable thereon.

Explanation,—For the purposes of this notification, "mine" means any excavation where any operation for the puipose of searching for or obtaining coal has been or is being carried on and includes the piecincts thereof.

[No. 48/78J

CENTRAL EXCISES

G.S.R. 132(E).—In exercise of the powers conferred by sulv rule (1) of rule 56A 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), No. 223/62-Cantral Excises, dated the 29th December, 1962.

In the said notification, after Item No. .41, the following

item shall be inserted, namely :—

"42. Coal (excluding lignite), and Coke not elsewhere specified."

[No. 49/78]

CENTRAL EXCISES

G.S.R. I33(E).—Tn exercise of the powers confened by sub-rule (1) of rule 8 of (he Central Excise Rules 1944, the Central Government hereby exempts excisable goods, falling under Item No, 11D of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), if made from another excisable product falling under the same Item and on which the appropriate amount of the duty of excise has been paid, from so much of the duty of excise as is equivalent to the duty so paid on that product,

[No, 50/78

CENTRAL EXCISES

G.S.R. 134(E).—In exercise of the powers conferred by sub- mlc (1) of rule 8 of the Central Excise Rules, 1944, (he Central Government hereby exempts electricity falling under Item No. HE of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon :

Provided that it is proved to the satisfaction of the Assis- tant Collector of Central Excise that such electricity is f>roduced by generating stations and supplied to the auxil- iary plants of such stations for generation purposes.

[No. 51/78]

CENTRAL EXCISES

G.S.R. 135(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts electricity falling under Item No. HE of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon :

Provided that it is proved to the satisfaction of the Assis- tant Collector of Central Excise that such electricity is produced by a generating station, an industrial unit or an establishment (including Railways) and used in such gene- rating station (including its auxiliary plant, if any), in- dustrial unit or other establishment, as the case may be.

[52/78] CENTRAL EXCISES

G.S.K. 136(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts electricity falling under Item No, HE of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), produced by portable gene- rators (including dynamos and alternHtors) and electric batte- ries, from the whole of the duty of excise leviabl'e thereon.

[No. 53/78]

CENTRAL EXCISES

G.S.R. 137(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts electricity falling under Item No. HE of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and supplied for use for agricultural purposes, from the whole of the duty of excise leviable thereon :

Provided that—

(a) the quantum of exemption shall be restricted to such quantity of electricity as is shown by the generating station to the satisfaction of the Assistant Collector of Central Excise to have been used for agricultural purpose; and

(b) the amount of duty in respect of such quantity shall be—

(i) computed at the end of each month; and

(ii) credited to the asssssce's account current re- ferred to in rule 173G of the said Central Excise Rules :

Provided further that the benefit of the exemption under this notification shall be available only if the authority in charge of the generating station produces proof to the satis- faction of the Assistant Collector of Central Excise that such benefit has been passed on by such generating station to the persons to whom the said quantity of electricity has been supplied.

[No. 54/78]

CENTRAL EXCISES

G.S.R. 138 (E).—In exercise of the powers conferred by sub-

rule (1) of rule 8 of the Central Esciso Rules, 1944, the Central Government hereby exempts power driven pumps falling under Item No. 30A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in the Table annexed hereto from the whole of the duty of excise leviable thereon.

TABLE

Power driven pumps primarily designed for handling water,

namely :—

(i) Centrifugal pumps (horizontal or vertical pumps); (ii) Deep tube-well turbine pumps; (iii) Submersible pumps; and (iv) Axial flow and mixed flow vertical pumps.

[No. 57/78] CENTRAL EXCISES G.S.R, 139(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts broadcast television receiver sets, falling under sub-item (1) of Item No, 33A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and of the description specified in column (2) of the Table hereto annexed from so much of the duty of excise leviable thereon as is in excess of five per cent at/ valorem.

TABLE

S.N<

3. Description

(2)

{{^{{FOOTNOTE (1)}}}}

1. Single channel sets—

(a) of screen size not exceeding thirty-six centimetres and of a value not exceeding one thousand four hundred rupees per set.

[b) of screen size exceeding thirty-six centimetres and of 1 a value not exceeding one thousand six hundred rupee per set.

2. Multi-channel sets—•

(a) of screen size not exceeding thirty-six centimetres and of a value not exceeding one thousand five hundred and fifty rupees per set.

(b) of screen size exceeding thirty-six centimetres and of a value not exceeding one thousand seven hundred and fifty rupees per set.

2. Nothing contained in this notification shall apply to a manufacturer if, as a result of entering into an after-sale service agreement, tho amount of payment for the first one year under such agreement, together with the value of the set, exceeds the value limit specified in column (2) of the said Tablo in res- pect of such set.

[No. 58/78)

CENTRAL EXCISES

G.S.R. 141(E).—In exerci'j^ of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Centrar Government hereby exempts trailers (including chassis thereof), falling under Item No. 34III of the 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 six per cent, ad valorem.

Explanation.—For the purposes of this notification, a "chassis" of a trailer shall mean an assembly of a trailer without a body but with axle, wheels and towing arrange- ment.

[No. 60/78]

CENTRAL EXCISES

G.S.K. 14O(E).—Tn exercise of Ihe powers conferred by sub-

rule (1) of rule 8 of the Centraf Excise Rules, 1944, the Central Government hereby exempts three-wheeled autoiick- yhaws, falling under sub-item (1) of Item No. 341 of the 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 ten per cent ad valorem, subject to the following conditions, that—

(a) an officer not below the rank of an Assistant Collec- tor of Central Excise (hereinafter referred to as the said officer) is satisfied that such autorickshaws are intended to be used solely on hire for transport of persons; and

(b) the manufacturer furnishes to the said officer a certificate from an officer authorised by the con- cerned State Transport Authority in this behalf within three months of the date of clearance of the three-wheeled autorickshaws by the manufac- turer after payment of duty, or such extended period as the said officer may allow, to the effect that each such authorickshaw has been registered for use solely on hire for transport of persons.

[No. 59/78]

CENTRAL EXCISES

G.S.R. 142(E).—In exercise of the powers conferred by sub- rulo (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that the notifications of the Govern- ment of India in the Ministry of Finance (Department of Revenue and Insurance) or Department of Revenue and Banking, as the case may be, specified in column (2) of the Table hereto annexed, shall be amended or further amended, as the case may be, in the following manner, namely :—

In each of the notifications specified in the said Table, for the words and brackets "motor vehicles and tractors (including agricultural tractors)", wherever they occur, the words "motor vehicles and tractors, including trailers" shall be substituted.

TABLE

S.No Notification No. and date

) " (2) "

" (1

99/71-Central Excises, dated the 29th May, 1971. 101/71 -Central Excises, dated the 29th May, 1971. 102/7I-Central Excises, dated the 29th May, 1971, 153/71-Central Excises, dated the 26th July, 1971. 155/71-Ccntral Excises, dated the 26th July, 1971. 97/72-Central Excises, dated Hie 17th March, 1972. 73/73-Central Excises, dated the 1st March, 1973. 197/77-Ccntral Excises, dated the 23rd June, 1977.

1. 2. 3. 4, 5. 6. 7. 8.

CENTRAL EXCISES

G.S.It. 144(E).—In exercise of the powers conferred b iu)e 174A of the Central Excise Rule!.. 1944, ihe Centni Government, beinjj satisfied that it is necessity and exprdi ent in the public mteicst so to do, hcicby exempts from th operation of rule 174 of the said rules electricity fallinj under Item No. 1 IE of the Fiist Schedule of the' CenlM Excises and Salt Act. 1944 (1 of 1944) :

Provided that such clcctiicity,—

(i) is produced exclusively for internal use by a gene rating station (including its auxiliuiy plant), an iii dustnal unit or an establishment (including Rail ways), as simcifled in the notification of the Gov ernmenl of India in (hs Ministry of Finance (De partment of Revenue) No, 52/78-Central Excises dated the 1st Maich, 1978, and the same rcmtiin exempt under the said notification;

CENTRAL EXCISES

(ii) is produced by portable generators (including dynu mos and alternators) or electlic battei ies, as sped fied in the notification of the Government of Indi in the Ministry of Finance (Department ot Revenue No, 53/7S-Central Excises, dated Ihe (st M

G.S.R. 143(E)—-In exercise of the powers conferred by julc 12 of the Central Excise Rules, 1944, the Central Govern- ment hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 197/62-Central Excises, dated the 17th November, 1962, namely :—•

INo, 68/7"r

In the Table annexed, to the said notification, in column

(2) against serial No. 1,—•

(i) for the entry "Motor vehicles and Tractors", the entry "Motor vehicles and Tractors, including Trailers" shall be substituted;

(ii) the foirowing entry shall be added at the end,

namely :—

"Coal (excluding lignite), and coke not elsewhere

specified".

[65/78]

CENTRAL r'XCISi'S

G-S1R. T45iK).—In exeiu'&e of the pow"r<; conferred by sub-rule (lj of rule 173-A of 'he Ctfritinl E*ci

The goods comprised in Items Nos. 1113 and I IF of the First Schedule to the Central F.xu\es find Salt Act. !944 (1 of 1944).

[No. W/78]

CENTRAL EXCISES

C.S.R. J46(E).—In exercise of the powers conferred by sub- rule (l)pf rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Revenue Division or Department of Revenue or Department of Revenue and Insurance) or the Department of Revenue and Blinking, as the case may be, namely :—

TABLE

S.N

o. Notification No. and Date ^

, "_ "_ ~_(2) " " " " " -- " (i)

I.

CER.8(3)/56-ContraI Excises, datedTho 14th January," 7956 2.

97/60-Central Excises, dated the 30th June, 196a

3.

37/73-Centrai Excises, dated the 1st March, 1973.

4.

123/75-Central Excises, dated the 5th May, 1975,

(2)

(1)

5. 12K/76-Ccntral Excises, dated (he 27th March, 1976.

!43/77-Central Excises, dated the 15th July, 1977.

6. ;

7. : 245/77-CentraI Excises dated the 15th July, 1977.

178/77-Central Excises, dated the 12th August, 1977.

H, 1

j/78-Centrttl Excises, dated the 13lh January, 1978.

9. C

[No. 70/78]

188/1 388 GI/77—5

CENTRAf, EXC1SFS

G.S.R. 147(E).—In exercise of the powcis conferred by sub-rule (1) of nilc 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the excisable goods of the description specified in column (3) of the Table hereto annexed (hereinatfer referred to as the "specified goods"), and falling under such Item Number of the First Schedule to the Centra] Excises and Salt Act, 1944 (1 of 1944), ;is is specified in the corresponding entry in column (2) of the said Table, in respect of the first clearances of such excis- able goods for home consumption up to an nggicgate value not exceeding rupees five lakhs and cleared on or nflci the 1st day of April In any financial year, by or on bchall of a manufacturer, from one or more factories, fiom the whole of the duty of excise leviable thereon, subject to the follow- ing conditions, namely :—

(a) the exemption contained in this notification shall not be applicable to a manufacturer—

(i) during the financial year 197S-79, if the aggregate value of the specific goods cleared, if any, by him oi on his hcinilf, for home consumption, from one or more factories, during the berlod com- mencing on the 1st day of April, 1977 and ending on Ihe 28th day of Fchruaiy, 1<>78, had ex- ceeded Rs. 13.75 lakhs; and

(ij) during financial yeais subsequent to the financial year 1978-79, if such clearances, if any, of the specified goods, during the preceding financial year, had exceeded rupees fifteen lakhs;

(b) the value of clearances made during any financial year shall be calculated separately for an the goods speci- fied in column (3) of the said Table against each serial number specified in the corresponding entry in column (1) thereof;

(c) where a factory producing the specified goods is run at different times of arty financial year by different manu- facturers, the value of the specified goods so cleared from such factory in any such year at nil rate of duty shall not exceed rupees five lakhs.

Explanation I—For the purposes of this notification, the expression "value" means the value as determined in ac- cordance with the provisions of section 4 of the Central Excises and Salt Act, 1944 (1 of 1944).

Explanation IT—For the purposes of this notification—

(a) "mill board' rricans any unbleached homogeneous board, having a thickness exceeding 0.50 milli- metre and made out of mixed waste papeis with or without screenings and mechanical pulp but without any colouring matter being added thereto;

(b) 'straw board' means a board made wholly or pre- dominantly from partially cooked unbleached straw or bagasse or grasses or other agricultural ic'iilues oi u mixture of the^c ; provided that—

(i) the quantity of any other material used shair not exceed one third in weight of the total weight o[ the ingiedienls, and

(ii) such board shall not be specially compressed and shall not have any paper pasted on cither surface.

Explanation III—For the purposes of determining the value of clearances under this notification—

(i) in respect of goods of the description specified against serial number 6 of the said Table,—

(a) the value of goods on which duty is exempted under the notification of the Government of India in the Ministry of Finance (Department of Reve- nue and Insurance) No. 114/73-Central Excises, dated the 30th April, 1973, shall not be taken into account;

(b) the value of the said goods manufactured without

the aid of powei shall not he taken into account;

(ii) in respect of goods of the description specified against serial number 12 of the said Table, the value of pei fumed hair oils mentioned at sci Lil number 2 of the Tabfe annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 63/71-Central Excises, dated the 29th May, 1971, on which duty is exempted subject to the con- ditions specified therein, shall not be taken into account;

(iii) in respect of the goods of the description specified against serial number 25 of the said Table, where a manu- Tac in or gch his Chinaware oi Porcclainwure or both fired in a kiln belonging to or maintained by a Pottery Develop- ment Centre run by the CentiaT Government or a State Government or by the Kh.tcli and Village Industries Commission, the value of the Chinaware or Porcelainware or hoih, belonging lo the said iwnufiieliuer and fired in such a kiln, shall be, taken into account ;

(iv) in respect of goods of the desciiplion specified against serial number 37 of Ihc said I" ible, Ihc value of goods on which duty is exempted under the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insutance), No. 33/69-On- IMI Fxcises, dated the 1st March, 1969, .shall not be taken into account;

188/3

(1) (2)

(3)

9. 14D . Synthetic Organic Dycstuffs (including pig- ment dyestuffs) and Synthetic Organic Deri- vatives used In any dyeing process.

^(v) in respect of goods of the description specified again¹1 serial number 3N of the said Table, ilic value of goods on which duty is exempted under the notification of the Oiovernmeir of India in the Ministry of Fimance (De- partment of Revenue and Insurance) No. 51/70-Centrai Excises, dated the 1st March, 1970, shall not be token into account;

10. 14DD . Synthetic Organic Products of a kind used as Organic Luminophores; products of the kind known as optical bleaching agents, substan- tive to the fibre.

11. 14E . Patent or Proprietary Medicines.

(yi) in respect of goods of the description specified against serial number 41 of the said Table, the value of goods on which duly is exempted under the notification of the Government of India in the Ministry of Finance (De- partment of Revenue and Insurance J No. 99/71-Ccntral Excises, dated the 291h Muy, 1971, slnill not be taken into account;

12. 14F . Cosmetics and Toilet Preparations.

14FF .

13.

Tooth-Pastc (including Dcntral Cream).

14. 14G . Nitric, Hydrochloric and Sulphuric Acids (including fuming acids and anhydrides thereof), all sorts.

15. 14H . Gases, including liquified or solidified gases.

(vii) in respect of goods of the description specified against serial number 45 of the said Table, the value of the items of furniture on which duly is exempted undc ilie noiifi- caiion of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No, 91/68-Central Excises, dated the 30th April, 1968, and the value of the parts of slccl furniture shall not be taken into account;

15

Soap.

16.

17. 15AA.. Organic Surface-Active Agents (other than soap); surface active preparations and wash- ing preparations, whether or not containing soap.

(viii) in respect of goods, of th'j description specified against serial number 50 of the said Table, the value of goods on which duty is exempted under the notifications of the Government of India in the Miri try of Fi •!•>•'•• (""•• partment of Revenue and Insurance) No. 53/70-CentraI Excises, dated the 1st March, 1970 and 94/70-Central Excises, dated the 1st May, 1970, shall not be taken into account;

18. 15C . Starch (including Dextrin and other forms of

modified starch), all sorts.

19. 15D . Polishes and creams for footwear, furniture, floors, leather, metals, motor vehicles and glass; securing powders and pastes.

Rubber Products.

20. 16A .

(ix) in respect of goods of the description specified against serial number 51 of ihe said Table, the value of goods on which duty is exempted under the notification of the Government of India in the Ministry of Finance (De- partment of Revenue and Insurance) No. 99/70-Ccntral Excises, dated the 1st May, 1970, shall not be taken into account.

16B .

21.

2, Ntohing contained in this notification shall, in so far as goods of the description specified against serial number 41 of the said Table, apply to manufacturers of such goods who avail of the exemption under the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue and Insurance) No. 101/71-Ceniral Ex- cises, dated the 29th May, 1971, or under the notification of the Government of India in the Ministry of Finance (De- partment of Revenue and Insurance) No. 153/71-Central Excises, dated the 26th July, 1971.

3. This noiilkaiion shall come into force on the 1st day

of April, 1978.

TABLE

Plywood, Block-board, Laminboard, Batten- board, Hard or Soft wall boards or insulating board and veneered panels; whether or not containing any material other than wood; cellular wood panels; building boards of wood pulp or vegetable fibre, whether or not bonded with natural or artificial resins or with similar binders; and artificial or re- constituted wood being wood shavings, wood chips, saw dust, wood flour or other ligne- ous waste, agglomerated with natural or artificial resins or other organic binding substances, in sheets blocks, boards or the like.

Description

17

22.

SI. No.

Item No. in the First sch- dule to the Central Kxeise and Salt Act, 1944

(i) Polyethylene coated paper, polyethylene coated board, waxed paper, waxed board, polyethybn sandwitched paper, poly- ethylene sandwitched board, and bitumi- nised water proof paper or paper board obtained by bonding a layer of paper or paper board and another layer of paper or paper board with bitumen.

(3)

(1)

Confectionery.

1A

1.

(ii) Mill-board and si raw board, in the manu- facture of which dying process, commonly known as sun-dry (sun-drying) process, has been employed.

Prepared or Preserved Foods.

IB

2.

Typewriter and similar Ribbons, whether or

23. 22E

Food Products.

1C

3.

not on spools.

ID

4.

Glass and glassware.

23A .

24.

Aerated Waters. Vegetable Non-essential Oils.

12

5.

Chinawarc and Porcelainware, all sorts.

23B .

Pigments, Colours. Paints, Enamels, Varnishes,

25.

14

Blacks and Cellulose Lacquers.

23C .

26.

Sodium Silicate.

14BB .

7.

Asbestos-Cement Products, all sorts, including flat and corrugated sheets, pipes and tube* and tiles.

Glycerine.

14C .

S.

(1)

(1) (2)

(2)

(3)

(3)

. Electrical Stampings and Laminations, all

27. 28A

37, 53 . Zip or Slide Fastncrs and parts thereof.

sorts.

58. 54 . Pressure Cookers.

29 . Internal Combustion Fngines, all srrts.

28.

59. 55

. Vacuum Flasks and other vacuum vessels and

29A

29.

parts thereof.

60. 56 . Playing Cards,

30. 30

. Refrigerating and Air-conditioning Appliances and Machinery, all sorts, and parts thereof. . Electric Motors, all sorts; arid parts therccf.

57

61.

. Camphor.

31. 30A

(2. 58

Menthol.

63. 60

. Power Driven Pumps (including motor pumps, turbo-pumps and monoblec pumpscts) for liquids, whether or not fitted with measu- ring devices.

Adhesive Takes all sorts not elsewhere speci- fied, including cellulose adhesive tapes and paperbacked adhesive tapes.

. Motor Starters.

30B

32.

64. 61 . Electric Lighting Fittings.

31 . Electric Batteries and Parts thercrf.

33.

62

65.

. Electric Lighting Bulbs and Fluorescent Light-

32

34.

ing Tubes.

. Tool Tips, if any foim or size, unmounted, of sintered carbides of metals such as Tungs- ten, Molybdenum and Vanadium.

33 . Electric Fans including Regulators for Electric

35.

63

66.

. Wire Ropes.

fans, all sorts.

67. 64 . Carbon Black (including Lamp Black and

Acetylene Black).

33B

36.

. Electric Wires and Cables, all sorts not other-

68.

wise specified.

65 . Rubber Processing Chemicals.

66

69.

. Permanent Magnets.

. Domestic Electrical Appliances, not elsewhere

37. 33C

specified,

[No. 71/78]

Office Machines and apparatus, not elsewhere

38. 33D

specified.

39. 33E . Electricity Supply Meters,

34

Trailers.

40.

. Parts and Accessories of Motcr Vehicles and

41. 34A

Tractors, including Trailers.

42. 34B . Works Ttucks, mechanically propelled used for short distance transport or handling of goods.

. Cinematograph Projectors, and parts ihcretf.

43. 37B

44.

, Photographic Apparatus and goods.

37C

45. 40 , Steel furniture made partly or whclly cf steel, whether in assembled or unassembled con- dition (but excluding slotted angles and channels made of steel)

. Crown Corks, with or without washers or other

46. 41

fittings.

CENTRAL EXCISES

42 . Pilfer Proof Caps for Packaging, all sorts,

47.

with or without washers or other fittings.

44

48.

. Watches, clocks, and Time pieces, primarily

designed to show the time of day.

45

49.

G.S.R. 148(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 amend- ments in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insur- ance), No. 199/75-Central Excises, dated the 8th Septem- ber, 1975, namely :—

. Machinery and Appliances for dclerrniratkn of weight including parts of weigh bridges.

46 . Metal containers not elsewhere specified.

50.

1. In the said notification, —

48

51.

(a) in the Table, Serial Nos. 3, 4 and 5 and the en-

tries relating thereto, shall be omitted.;

(b) paragraph 2 shall be omitted.

. Safes, Strong Boxes, Strcng-rocm linings ar.d Strong-rcom doors (whether or not wiih deer frames^, and cash and deed bt xcs and (he like, of ba;,c metal.

2. This notification shall come into force on the 1st day

49

52.

. Rolling Bearings, that is to say, Ball or Roller

of April, 1978.

[No. 72/78] Bearings, all sorts (except Ball Bearings made with mild steel races).

50

53.

. Welding Electrodes, all sorts,

51

54.

. Coated Abrasives and Grinding Wheels.

55. 51A . Tools.

56. 52 , Bolts and Nuts, Threaded or Tapped, and screws, of base metal or alloys thereof.

CENTRAL FXCISFS

G.S.R. I49(E),—Tn excici.se of the poweis conlcned by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amend- ment in the notification of the Government of Tndia in the Ministry of Finance (Department of Revenue .ind Insm- anco) No. 42/76-CentraT Excises, dated the 1st March, 1976, namely :—

Tn the Table annexed to tho said notification. Serial No, 4 and the entries relating thereto, shall be omitted.

2. This notification shall come into force on the 1st day of April, 1978.

fNo. 73/7RJ

188/5

CENTRAL EXCISES

G.S.R. 150(E),—In cxetcisc of the poweii conicned by sub- Kile (1) of uile 8 of the Ccntial Excise Rules, 1944 and in su- persesyion o[ the notification of the Government of India in the Ministry of Finance (Department of Revenue) No, 218/77- Centul Excises, dated the 15th July, 1977, the Central Government hereby exempts pigments colours, paints, ena- mels, varniyaes, blacks and cellulose lacquers, manaifactured with the aid of power (hereinafter in this notification referred to as "the said goods") arid falling under Item No. 14 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), upto an aggregate value not exceeding i upees one ciorc, cleared for home consumption on or after the Is* day of April in any financial year by or on behalf of a manufactuier from one or more factories, fiom so much of the duly of excise leviable thereon as is equivalent to two per cent ad valorem, if the .iggiegntc value of the said goods cleared, if any, for home consumption from one or more Jiictoiie¹! dining the preceding financial year had exceeded i upees fifteen lakhs :

CENTRAL EXCISES

G.S.R. 151(E).—In exercise of the powcis conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby make', the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 299/77-Central Excise, dated the 15th October, 1977, namely :—

In the said notification, for the second proviso, the fol-

lowing proviso shHll be substituted, namely :—

"Provided further that the exemption under this noti- fication shall not be applicable to a manufacturer—

(a) during the firuncial year 1978-7'), if the .iggicgatc value -jf such, beirings, if any, cleared by him or on his behalf, fir 'rjinc consumption fi^in one oi rnori factories, during the period commencing on 1st day of April, 1977 and ending on 28th day of February, 1978, had exceeded Rs. 13,75 laMis; and

(b) during the financial years subsequent to the finan- cial ^car 1978-79, if such clearances, if any, of such bearings, during the preceding financial year, had exceeded rupees fifteen lakhs.

2. This notification shall come into force on the 1st day

of April, 1978.

CENTRAL EXCISES.

tNo. 75/78]

G.S.R. 152(E).—In exercise of the powers confened by hub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the followins noti- fications of the Government of India in the Ministry of Finance, (Department of Revenue or Department of Revenue and Insurance) or the Department of Revenue and Banking, as the case may be, namely :—

1. Notification No. fi7/60-Ccntral Excises, dated tne zuin

April, 1960.

Notification No. 68/60-Central Fxcises, dated the

2.

20th April, 1960.

Notification No. 35/62-Central Excises, dated the

3.

24th April, 1962.

Notification No. 12/63-Ccntral 1-xcises, dated the

4.

26th January, 1963

Notification No. 31/66-Ccntral Excises, dated the

5.

1st March, 1966.

Notification No. 151/66-Ccntral Excises, dated the

6.

1st October, 1966.

Notification No. 144/68-Central Excises, dated the

7.

13th July, 1968.

Notification No. 105/69-Central Excises, dated the

8.

3rd April, 1969.

Notification No, 92/70-Ccntrai Excises, dated the

9.

1st May, 1970. Notification No. 97/70-Central Excises, dated the

10.

1st May, 1970.

. Notification No. 98/70-Ccntral Excises, dated the

11.

1st May, 1970,

12. . Notification No. 1/71-Cential Fxcises, dated the

2nd January, 1971. Notification No. 33/71-Central Excises, dated the

13.

1st April, 1971.

14.

15,

16.

17.

18.

Notification No. 65/71-Central Excises, dated the 29 th May, 1971. Notification No. 98/71-Centtal Excises, dated the 29th May, 1971. Notification No. 102/71-Ccntral Excises, dated the 29th May, 1971. Notification No. 104/71-Ccntral Excises, dated the 29th May, 1971. Notification No. 105/71-Ccntral Excises, dated the 29th May, 1971.

19. . Notification No. 109/71-Ccntral Excises, dated the

20.

29th May, 1971. Notification No 114/71-Centi.il 1 xciics, dated the 29th May, 1971.

21. Notification No. 155/71-Central Excises, diilcd the 26th July, 1971.

188/7

22. Notification No. 158/71-Centr.il Excises, dated tho

26th July, 197t. Notification No. 85/72-Centuil Excises, dated the

• 23.

17th Mmch, 1972. Notification No 97/72-Ccntrnl Excises, dated the

24.

25.

17th March, 1972. Notification No. 73./73-Cen)val Incises, dnted the

1st March, 1973.

Notification No. 76/73-Central Excises, dated the

26.

1st March, 1973.

Notification No. 23/74-Central Excises, dated the

27.

1st March, 1974.

28, Notification No, 86/74-Central Excises, dated the

29.

1st May, 1974. Notification No. 38/75-Cential Excises, dated the

1st March, 1975.

30. Notification No. 137/75-Central Excises, dated the

19th May, 1975.

31. Notification No. 95/76-Central Fxckes, dated the

16th Mrfich, 1976.

32. Notification No, 153/76-Central Fxcises, dated the

let Miv 1Q7fi JM. iviciy, 1 ? / l),

33.

Notification No. 185/76-CentraI Excises, dated the

5th June, 1976.

34. Notification No. 216/77-Ccntral Excises, dated the

35

36,

15th July, 1977. Notification No. 223/77-Central Excises, dated the 15th July, 1977. Notification No. 238/77-Ccntral Excises, dated the 15th July, 1977.

37. Notification No, 239/77-Centrnl Excises, dated the

15th Tuly, 1977.

38 Notification No. 240/77-Central Excises, dated the

15th July, 1977.

39 Notification No. 241/77-Central Fxcises, dated the

15th July, 1977.

40 Notification No. 242/77-Ccntral Excises, dated the

15th July, 1977.

41. Notification No. 282/77-Central Excises,, dated thr

16th August, 1977.

42. Notification No. 293/77-Central Excises, dated the

15th September, 1977.

2. This notification shall come into force on the 1st day

of April, 1978.

[No. 76/78]

R. K. CHANDRA, Under Secy.

CENTRAL EXCISES

G.S.R. 153(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Fxcise Rules, 1944, and in supersession of the notification of the Government of Tndia in the Ministry of Finance (Department of Revenue and Insurance) No. 108/70-Central Excises, doted lit May, 1970, the Central Government hereby exempt-, room air- conditioners which arc ordinal ily sold or offered for sale as ready assembled units, namely, package type air-conditioners and window air-conditioners falling under sub-item (2) of Item No. 29-A of the 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 twenty per cent, ad valorem, 6itbject to the following conditions, namely :-—

(i) the Collector of Central Excise is satisfied that Mich air-conditioners tire required for use in any

of the establishments specified in the Schedule hcic- to annexed;

(ii) the manufacturer furnishes (o the Collector of Cent- ral Fxcisc a written undo taking by the owner, 01, as the case may be, the Chief Executive of the establishment in respect of which such air-condi- tioners arc required, that he will satisfy the proper officer of Central Excise—

(a) within one month of the date of clearance, of such air-conditioners by the manufacturer, after payment of duty, or such extended period as the Collector of Central Excise may allow, that the air-conditioneis arc actually used in sm.fi establishment and, in default, to pay the portion of the duty which is exempt under this notification; and

(b) the air-conditioners shall not be resold within a period of five years from the date the air-condi- tioners are installed in such establishment, and in the event of breach of any of the terms of the undeitaking aforesaid, he shall pay, on behalf of the manufacturer, the portion of the duty which is exempt under this notification ; and

(iii) the procedure specified in Chapter X of the Central Excise Rules, 1944, is followed.

SCHEDULE

1. Computer rooms. 2. Research and test laboratories. 3. Animal Houses. 4. Telephone exchanges. 5. Broadcasting studios. 6. Trawlers. 7. Dams. 8. Mines nnd Tunnels. 9. Thermal and Hydel Power Stations.

10. Technical buildings of Military Engineering Service. 11. Any hospital run by the Central Government, a State Government, a Local Authority or a Public Chari- table Institution.

12. Any factory.

EXPLANATION.—-For the purposes of this notification, "factory" means any premises including the precincts thereof where any goods are manufactured or are stored but does not include any premises which are used for other purposes.

[No, 56/78] CENTRAL EXCISES

G.S.R. 154(£) 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 55/75-Central Excises, dated the 1st March, 1975, namely :—

In, the Schedule annexed to the said notification,—

(a) item 2 and the entry relating thereto shall be omitted ;

fb) for item 13, the following item shall be substituted, namely ;—

"13, All pioducts of the printing industry including ncwspapeis and printed periodicals";

(c) after item 17 and the entry relating thereto, the following items shall be inserted, namely :—

"18. Insecticides, Pesticides, Wcedicides and Fungi- cides ;

19. All drugs, medicines, Pharmaceuticals and drug- intermediates not elsewhere specified.".

[No. 62/78]

G. K. PILLAI, Under Secy.

PRINTED BY THE MANAGER, GOVT. OF INDIA l'RESS, RING ROAD, NEW DELIU-110064

AND PUBLISHED HY THE CONTROLLER OF PUBLICATIONS, DELHI-110054, 1 9 78