REGISTERED No. D.(D
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
158
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 30<)f
CUSTOMS
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. 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 :
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]
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|
159
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]
SI. Name of the article
No.
"(1)"
(2)
1. Polyester
filament
yarn,
Polyester
monofil
and
polystcr strip
BLK
Rate of duty
0)
200 per cent ad valorem.
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.
0)
4. All articles
specified in
3 above
(2)
other than
SI. Not,. 1,
those
2 and
100 pei cent ad
(3)
valorem.
[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]
160
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
TABLE
SI.
1.
2_
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15,
No.
Description
Table type Horizontal Jig Boring machine spindle diameter
160 mm and above.
Tool Room Precision Optical Co-ord. Jig Boring machine
including Numerical Control
Thread Grinding Machine.
Automatic straight Bevcl/Hypoid Bevel geai generator.
Hypoid Bevel gear lapper,
Gear Tooth Honing Machine.
Gear Shaving Machine.
Optical Profile Grinding Machine.
Spline Shaft Grinding machine.
Precision Double Disc (Duplex) Grinders for sizing.
Raceways superflnishing machine for finishing the races of
of bearings.
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.
Plastic Extruder above 150 mm screw diameter.
Complete Ozone Generator.
[No. 40/F. No. Bud (Cus)/78]
161
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.
SI.
No.
1.
2
3.
4.
5.
6.
7.
8.
9.
10.
11.
12
n. ;
TABLL
Description
Automatic Buttonhole Industrial Sewing Machine.
Automatic Button Sewing Machine.
Chainstitch Tacker and Button Sewei.
Lockstitch Taekcr and Button Sewer.
Blind stitch machine.
Single Needle, cylinder bed upper feed blind stitch imehinc,
Two Needle Flat Bed Lockstitch Industrial Sewing Machine.
Single Needle lockstitch Mat Bed machine of speed above
4000 stitches per minute.
Single Needle Flat Bed Drop feed lockstitch machine.
Single Needle Lockstitch Machine with built-in trimmer,
of speed above 4000 stitches per minute.
Two or three needle two (hi cad chainslitch feed-oA-1 lie-
arm machine
Single needle drop feed chainslitch machine of speed above
4000 stitches per minute.
Single or I wo needles i wo thctnds ehninstiuh lop and bottom
covering machine.
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 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
162
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)1
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
SI.
No.
" (i)
i.
2.
Chapter No. of the
First Schedule to the
Customs Tariff Act, 1975
Chapter 84
Chapter 85
Description of goeds
(3)
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]
163
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
1
Deflection Components of television reception apparatus
. 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
164
THE GAZP/ITE OF INDIA • EXTRAORDINARY
[PARV II—SEI>3-(iJ]
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]
165
CUSTOMS
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.
TABLE
I. Film Printing Machines.
2. Film editing machines.
3. Film cleaning machines.
4. Re-recording, scoring and dubbing equipments.
5. Cinematographic reducers and enlargers.
6. Film analysers.
7. Sound mixing units.
8, Blooping punch for sound splicing.
[No. 50/F. No. Bud (Cus)/78]
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
(1)
Cinematograph films, exposed :
(a) made wholly in black and
white.
(b) made wholly or partly in
colour.
Rate of duty for Films not
exceeding 4000 metres in length
(2)
Seven thousand, seven hundred
and fifty rupees per print.
Thirteen thousand rupees per
print.
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.
[No. 51 IF. No. Bud(CusV78]
388 GI/77—2
166
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3 (i)]
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.
S. No.
(1)
TABLE
Description of goods
(2)
Rate
of auxiliary duty of
customs
(3)
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)
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.
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
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
under Heading No. 27.09 of
the said First Schedule.
(3)
in accordance with the pro-
visions of section 14 of ihe
Customs Act, 1962 (52 of
1962).
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).
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).
Rs. 9.50 per metric tonne.
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]
167
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
Serial
No.
(0 ""
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
in
to
7
10
25
27
37
40
49
49
or
99
55
59
Chiptcr No.
Description
of goods
the First Schedule
the Customs Tarilf
Act, 1975
(2)
(3)
Pulse-, including broken pulses.
Grains including broken grains.
Salt.
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.
Film strips and film slidw for educational
purposes.
Goods falling under Sub-heading No. (3)
of Heading No. 40.05/16.
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.
Specimens, models and wall diagrams,
illustrative of natural
science,
medals,
antique coins and postag; stamps, whether
used or unused.
Cotton, raw.
Goods falling under Heading No. 59.16/17.
168
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. .MOI
(1)
11.
12.
13.
14.
13.
16.
17.
18.
(2)
71
72
84
84
85
86
87
98
(3)
Industrial diamonds.
Current coin of the Government of India.
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.
(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.
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
Tractors and Fire-engines, and parts thereof.
Composing sticks.
[No. 53 /F. No. Bud (Cus)/78]
169
170
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC.*3(i)]
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
1. No. 2-Customs, dated the lOih January, 1953
2.
3.
No. 43-Customs. dated the 61h June, 1953.
No. 136-Customs, dated the 301h Novembei, 1956.
4. No. 3-Customs, dated the 8lh January, 1957.
5.
6.
7.
No. 113-Customs, dated the 16th May, I957.
No. 220-Customs, dated the 12th October, 1957.
No. 65-Customs, dated the 22nd Februaiy, 1958
8, No. 67-Customs, dated the 22ml hebiuwy, 1958.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
No. 106-Customs, dated the 29th March, 1958.
No. 151-Customs, dated the lOih May, 1958.
No. 259-Customs, dated the 11th October, 1958.
No. 260-Customs. dated the lllh October, 1958.
No. 261-Customs, dated the 11th October, 1958.
No, 262-Customs, dated the lllh October, 1958.
No. 269-Cus(om<j, dated the 25ih October, J958.
No 271-Customs, dated the 25th Octobei, 1958.
No. 273-Customs, dated the 25th October, 1958
No. 275-Customs, dated the 25th October, 1958
No. 276-Cusloms, dated the 25lh Octobei, 11J58.
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
3C
31
32
3:
34
35
3fi
37
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
.. 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.
'<. No. 67-Custonis, dated the 30th Apiil, 1966.
i. No. 135-Customs, dated 20th June, 1966
'. No. 174-Custorm, dated the 24th September, 1966
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.
68
69
70.
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
. 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.
, 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
. Nn. 216-Cusroms, duted the 2nd August, 1976
. No. 217-Cusloms, dated the 2nd August, 1976
. No. 218-Cusloms, dated the 2nd August, 1976
171
93.:
94.
-95. :
96.
97.
98.
99
100. :
101.
102.
101.
104.
105
JO'S
107.
108.
109.
110.
111.
112.
113,
114.
115.
116.
117.
118.
119,
120.
121.
J22.
123.
124.
125,
126.
127.
128.
129,
130.
131.
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.
132. No. 4-Customs. dated the 6th January, 1977.
133. No. 7-Customs, dated the 11th fTanuary, 1977.
134.
135.
136.
137.
138.
139.
140.
141.
142.
143.
144.
145
146.
147,
148.
149.
150.
151.
152,
153.
154.
155,
156.
157.
No. 11-Customs, dated the 15th January, 1977,
No. 23-Customs, dated the 8th February, 1977.
No. 104-Customs, dated the 1st July, 1977.
No. 105-Customs, dated the 1st July, 1977.
No. 124-Customs, dated the 1st July, 1977.
No, 125-Customs, dated the 1st July, 1977.
No. 126-Customs, dated the 1st July, 1977.
No. 127-Customs, dated the 1st July, 1977,
No. 128-Customs, dated the 1st July, 1977.
No. 129-Customs, dated the lat July, 1977.
No, 130-Customs, dated the 1st July, 1977.
No. 131-Customs, dated the 1st July, 1977.
No. 132-Customs, dated the 1st July, 1977.
No. 134-Customs, dated the 1st July, 1977.
No. 135-Customs, dated the 1st July, 1977.
No. 13R-Customs, dated the 1st July, 1977.
No, 141-Customs, dated the 16th July, 1977.
No. 142-Customs. dated the 16th 'July, 1977,
No, 143-Customs, dated the 16th July, 1977.
No. 148-Customs, dated the 15th July, 1977.
No. 149-Customs, dated the 15th July, 1977.
No. 152-Customs. dated the 15(h July, 1977.
No. 153-Customs, dated the 15th July, 1977.
No. 156-Customs, dated the 16th July, 1977.
158,
159.
160.
161,
162.
163.
164.
165,
166.
167.
168,
169.
170.
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.
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]
CUSTOMS
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
172
THE GAZHITK OF INDIA : EXTRAORDINARY
[PART II--SEC. 3(i)]
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. 55/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
Se-
rial
No,
(T)
i.
2,
3.
4.
5.
Heading No.
in (he I'ii>t
Schedule (o
the Customs
Tariff Act,
1975
(2)"
15.07
48.01/21
51 01/03
71.02(2)
82.06
Description of goods
_ ^
Coconut oil.
Setcroo flongs.
Polyester filament yarn, polyester mono-
fil and polyester strips.
Rough diamonds.
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!
173
CUSTOMS
G.S.R. J12<E).—In exercise of the powers ccmferred-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 said Bill under the Provisional Collection of Taxes Act,
1931 (16 Of 1931), the force of Jaw, the Central Government,
being satisfied that it is necessary in the public interest so to
do, hereby exempts component parts of dumpers, when impor-
ted into India for the purpose of manufacture or assembly
of a dumper—
(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,
174
THE GAZHTTE OF 1NDI \ : EXTRAORDINARY
[PART II—SEC. %ij\
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
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.
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<j)/78]
JOSEPH DOMINIC, Under Secy.
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.
[No. 39/78/F. No. 35Z/A/1/78-TRU1
CENTRA.!, EXCISES
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
Description
"07
Cigars and cheroots of which the value
per
0)
(ii)
(iii)
one hundred—•
does not exceed rupees five.
exceeds rupees five but docs not
cccesd rupees fifteen,
exceeds rupees fifteen.
Rate of
15
per
valorem.
50
per
valorem.
100 per
valorem.
duty
cent
cent
cent
ad
ad
ad
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.
175
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
s,
No
(0
1.
2.
Description
(2)
Textured yarn produced out of Base
yarn.
Other textured yarn:—
Rate of duty
(3)
The duty for the
time
being
levi-
able on the Base
yarn if not already
paid
plus
five
rupees
per
kilo-
gram.
(Rs. per kilogram)
(a) Polyamide (nylon) Textured yarn
(i) below 38.5 deniers.
(ii) 38.5 deniers and above but
below 88 deniers.
(iii) 88 deniers and above
but
below 121 deniers.
(iv) 121 deniers and above but
below 165 deniers.
(v) 165 deniers and above,
63.80
56.80
49.80
42.80
24.60
176
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(t)l*
(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
177
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,
178
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC.jfr(l>}
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.
s.
No
0)
1.
2.
3,
4.
5.
6.
7.
8.
Notification
. No. and date
(2)
17/70-Central
Excises, dated
the 1st March,
1970
26 B/72-Central
Excises, dated
the 18th March,
1972.
179/73-CentraI
Excises, dated
the 15th
September, 1973.
9/74-Central
Excises, dated
the 26th
January, 1974.
45/74-Central
Excises, dated
the 1st March,
1974.
168/76-Central
Excises, dated
the 17th May,
1976.
275/77-Central
Excises, dated
the 12th August,
1977.
279/77-Central
Excises, dated
the 12th
August, 1977.
TABLE
Amendment
(3)
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." •,
In the said notification, for the woids
and brackets "wastes of polyamide
(nylon) fibre and yarn", the words
"non-cellulosic
wastes"
shall
be
substituted;
In the Table annexed to the said
notification, S. No. 8 and the entries
relating thereto shall be omitted;
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;
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;
In the said notification, for the words
"wastes of polyester fibre and yarn",
the words
"non-cellulosic
wastes"
shall be substituted;
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;
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]
CENTRAL EXCISES
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 :
Provided that where such use is elsewhere than in the
factory of production, the exemption shall aTso be allowable,
if—
(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
(ii) the procedure set out in Chapter X of the Central
Excise Rules, 1944 is followed.
[No. 38/78]
179
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
s.
No.
1
1.
Item No.
2
6
Description
3
Motor Spirit
Rate of duty
4
Two thousand one hundred
and forty-six rupees
and
fifty-five paise per kilolitre
at fifteen degrees of Centi-
grade thermometer.
]
2.
3.
4.
5.
6.
2
9
10
10
JIA(3)
1JB
3
Diesel oil, and
otherwise
specified.
Furnace Oil,
other than low
Sulphur Fuel
Oil.
Low Sulphur
Fuel Oil
Waxes
Blended or
compounded
.lubricating
oil and greases.
4
One hundred and forty eight
rupees and thirty paise per
kilolitre at fifteen degrees
of Centrigradc thermometer
One hundred and twenty-one
rupees and five paise per
kilolitre at fifteen degrees of
Centigrade thermometer.
One hundred and thirty-eight
rupees
and
seventy-fivo
paise per kilolitre at fifteen
degrees of
Centigrade
thermometer,
Twenty per cent, ad valorem
plus five hundred and ten
rupees per metric tonne.
Nil"
[No. 41/78]
_ ^ °
_ _
T H E GAZETTE OF INDIA : EXTRAORDINARY
[PART I I - S E C . l(i)]
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
2.
S.No.
Description
(1)
(2)
1. Refined Diesel Oil-
fa) of the type known as
High Speed Diesel Oil
(b) Bauxite Solvent Oil.
(;) Others
Vaporizing Oil
Rate of duty
(3)
Three hundred
and eighty
foui rupees and eight paise
per
kilolitre at
fifteen
degrees
of
Centigrade
thermometer.
Five hundred and twenty two
rupees
and
seventy-five
palsc per kilolitre at fifteen
degrees of Centigrade ther-
mometer.
Four hundred and eighteen
rupees and fifty paise per
kilolhre at fifteen degrees
of Centigrade
thermo-
meter.
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
s.
No
Item
i. No.
(1) (2)
1.
2.
3.
4.
5.
11A(4)
11A(4)
11A(4)
11 ACS)
11A(5)
Description
(3)
Flushing Oil
Household Oil.
Mineral Oil
commonly
known as
Transformer Oil
Base Stock
(TOBS) or
Transformer Oil
Feed Stock
(TOFS)
Coke, refinery
gases and
mineral colza
oil.
All products
falling under
sub-item (5) of
Item No. 11A of
the said First
Schedule, other
than coke,
refinery gases
and mineral
colza oil.
Rate of duty
(4)
Six hundred rupees per metric
tonne.
Five hundied and ninety
rupees and seventy paise
per metric tonne.
One thousand one hundred
and
seventy-two
rupees
and fifty paise per metric
tonne.
Twenty per cent, ad valorem.
Twenty per cent, ad valorem
plus one hundred and ninety
rupees per metric tonne."
INo. 43/78]
181
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.
[No. 44/78]
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
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]
388 G 1/77—4
182
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—Src. l(j)[
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
S.No.
(1)
1.
2.
Description of goc
Cooking coal
Others but not in-
cluding hard coke.
ids
Rate of duty
(3)
Seven rupees per metric tonne.
Five rupees per metric tonne.
[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
183
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 :
1 8 4
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 34M
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<
(1)
3.
Description
(2)
1. Single channel sets—
1
(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
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)
185
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. 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.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.
186
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART I I - SE£. !3(i)]
TABLE
S.No
Notification No. and date
" (1
1.
2.
3.
4,
5.
6.
7.
8.
)
"
(2) "
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.
CENTRAL EXCISES
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 :—•
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 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;
(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<irch
1978 and the same remains exempt under the sail
notification.
INo, 68/7«r
187
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<ie Kules, 1944,
nnd In continuation of the nJlillci\lititi of f!o\ ei rtinent of
India in the Ministiy of Flntina?,
DcpilllmSnt of Revenue
nnd Insurance Or Depaitment of kuvem.iii and Uanllnu,
us
the case may be, Nos. I7l/(i9 Central Evils.**, tinted
the
21st June, 1V69, 121/?0-C*nlr.il EACI^-I, dliud the 28itl May,
1970,
I79/71-Cefl(inl
EXCKM, dHlSd i/ia
53rtl September,
1971,
195/71-Cchtrdl
S\cis*s, dhWd the i2lJi
Nt)v«mbdl',
1971,
117/72-Centiiil Excises,, d.nled tile 25ill March.
VM,
161/73-Cenlial
Excised, datttl
the
16th
Augiisl, 1973,
33/76-Ccmr;il Excises, datsd the 28th l-ebriiary, 1976
fn1d
l88/77*Central Exciseft, ddteel the I8)h I tine, 1077, the Ccrt-
trul GOvcrlimcrit hereby Wilier specifies ine fellewin^ cAcis-
hbk goocN us eXcisnble floods td which the flrdvision
of
Chapter VII-A of the said rules shall apply, namely :—
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
(i)
I.
2.
3.
4.
o.
Notification No. and Date
^
,
"_
" _
~_(2)
"
"
"
"
"
-
-
"
CER.8(3)/56-ContraI Excises, datedTho 14th January," 7956
97/60-Central Excises, dated the 30th June, 196a
37/73-Centrai Excises, dated the 1st March, 1973.
123/75-Central Excises, dated the 5th May, 1975,
(1)
5.
6. ;
7. :
H, 1
9. C
(2)
12K/76-Ccntral Excises, dated (he 27th March, 1976.
!43/77-Central
Excises, dated the 15th July, 1977.
245/77-CentraI Excises dated the 15th July, 1977.
178/77-Central Excises, dated the 12th August, 1977.
j/78-Centrttl Excises, dated the 13lh January, 1978.
[No. 70/78]
188
THE GAZETTE OF INDTA : EXTRAORDINARY
[PART TI--SEC. 3(i)l
188/1
388 GI/77—5
188/2
THE GAZETTE OF INDIA : EXTRAORDINARY
FPART II—bEC. 3(i)]
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
^(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;
(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;
(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;
(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;
(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.
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
SI.
No.
Item No.
in the
First sch-
dule to the
Central
Kxeise and
Salt Act,
1944
Description
(1)
1.
2.
3.
4.
5.
<j.
7.
S.
1A
IB
1C
ID
12
14
14BB .
14C
.
(3)
Confectionery.
Prepared or Preserved Foods.
Food Products.
Aerated Waters.
Vegetable Non-essential Oils.
Pigments, Colours. Paints, Enamels, Varnishes,
Blacks and Cellulose Lacquers.
Sodium Silicate.
Glycerine.
(1) (2)
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
14D
.
14DD .
14E
.
14F
.
14FF
.
14G
.
14H
.
15
15AA..
15C
.
15D
.
16A
.
16B
.
17
22E
23A
.
23B
.
23C
.
(3)
Synthetic Organic Dycstuffs
(including
pig-
ment dyestuffs) and Synthetic Organic Deri-
vatives used In any dyeing process.
Synthetic Organic Products of a kind used as
Organic Luminophores; products of the kind
known as optical bleaching agents, substan-
tive to the fibre.
Patent or Proprietary Medicines.
Cosmetics and Toilet Preparations.
Tooth-Pastc (including Dcntral Cream).
Nitric, Hydrochloric and Sulphuric Acids
(including fuming acids and anhydrides
thereof), all sorts.
Gases, including liquified or solidified gases.
Soap.
Organic Surface-Active Agents (other than
soap); surface active preparations and wash-
ing preparations, whether or not containing
soap.
Starch (including Dextrin and other forms of
modified starch), all sorts.
Polishes and creams for footwear, furniture,
floors, leather, metals, motor vehicles and
glass; securing powders and pastes.
Rubber Products.
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.
(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.
(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.
Typewriter and similar Ribbons, whether or
not on spools.
Glass and glassware.
Chinawarc and Porcelainware, all sorts.
Asbestos-Cement Products, all sorts, including
flat and corrugated sheets, pipes and tube*
and tiles.
188/4
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3"(i)]
(1)
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
(2)
28A
29
29A
30
30A
30B
31
32
33
33B
33C
33D
33E
34
34A
34B
37B
37C
40
41
42
44
45
46
48
49
50
51
51A
52
(3)
. Electrical Stampings and
Laminations, all
sorts.
. Internal Combustion Fngines, all srrts.
. Refrigerating and Air-conditioning Appliances
and Machinery, all sorts, and parts thereof.
. Electric Motors, all sorts; arid parts therccf.
. Power Driven Pumps (including motor pumps,
turbo-pumps and monoblec
pumpscts)
for liquids, whether or not fitted with measu-
ring devices.
. Motor Starters.
. Electric Batteries and Parts thercrf.
. Electric Lighting Bulbs and Fluorescent Light-
ing Tubes.
. Electric Fans including Regulators for Electric
fans, all sorts.
. Electric Wires and Cables, all sorts not other-
wise specified.
. Domestic Electrical Appliances, not elsewhere
specified,
Office Machines and apparatus, not elsewhere
specified.
. Electricity Supply Meters,
Trailers.
. Parts and Accessories of Motcr Vehicles and
Tractors, including Trailers.
. Works Ttucks, mechanically
propelled used
for short distance transport or handling of
goods.
. Cinematograph Projectors, and parts ihcretf.
, Photographic Apparatus and goods.
, 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
fittings.
. Pilfer Proof Caps for Packaging, all sorts,
with or without washers or other fittings.
. Watches, clocks, and Time pieces, primarily
designed to show the time of day.
. Machinery and Appliances for dclerrniratkn
of weight including parts of weigh bridges.
. Metal containers not elsewhere specified.
. 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.
. Rolling Bearings, that is to say, Ball or Roller
Bearings, all sorts (except Ball Bearings made
with mild steel races).
. Welding Electrodes, all sorts,
. Coated Abrasives and Grinding Wheels.
. Tools.
, Bolts and Nuts,
Threaded or Tapped, and
screws, of base metal or alloys
thereof.
(1)
37,
58.
59.
60.
61.
(2.
63.
64.
65.
66.
67.
68.
69.
(2)
53
54
55
56
57
58
60
61
62
63
64
65
66
(3)
. Zip or Slide Fastncrs and parts thereof.
. Pressure Cookers.
. Vacuum Flasks and other vacuum vessels and
parts thereof.
. Playing Cards,
.
Camphor.
Menthol.
Adhesive Takes all sorts not elsewhere speci-
fied, including cellulose adhesive tapes and
paperbacked adhesive tapes.
. Electric Lighting Fittings.
. Tool Tips, if any foim or size, unmounted,
of sintered carbides of metals such as Tungs-
ten, Molybdenum and Vanadium.
. Wire Ropes.
. Carbon Black
(including Lamp Black and
Acetylene Black).
. Rubber Processing Chemicals.
. Permanent Magnets.
[No.
71/78]
CENTRAL EXCISES
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 :—
1. In the said notification, —
(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.
2. This notification shall come into force on the 1st day
of April, 1978.
[No. 72/78]
188/5
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
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 :
Piovidcd that the said good1) arc manufactured in un indus-
trial unit in respect of which an officer not below the rank of
an Assistant Collector of Central Excise is satisfied that the
sum total
of the value of capital investment made from
time to time on plant and machineiy only installed in the
industiial unit in which the said goods, under clearance, arc
manufiicluied i» not more than I upees ten lakhs.
Explanation 1:—For the pin poses of deteimininp the value of
any capital investment, only the face value of such investment
at the time when such investment was made shall be taken
into account.
Explanation II :—For the purposes of determining the value
of clearances
under this notification,
the value
of goods
falling under
Item No. 14 of the said
First Schedule, on
which duty is exempted under the notification of the Govern-
ment of India in the Ministry of Finance (Department of
Revenue and Inwuiance) No. 114/73-Centrai Excises, dated
the 30th Apiil, 1973, shall not be taken into account.
2. This notification shall come into force on (he 1st day
of April, 1978.
[No. 74/78]
188/6
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART H - S E C . t(i)]
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.
tNo. 75/78]
CENTRAL EXCISES.
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
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15,
16.
17.
18.
19.
20.
21.
April, 1960.
Notification No. 68/60-Central
Fxcises, dated
the
20th April, 1960.
Notification
No. 35/62-Central
Excises, dated the
24th April, 1962.
Notification
No. 12/63-Ccntral
1-xcises, dated the
26th January, 1963
Notification
No. 31/66-Ccntral
Excises, dated the
1st March, 1966.
Notification No. 151/66-Ccntral
Excises,
dated the
1st October, 1966.
Notification
No. 144/68-Central
Excises, dated the
13th July, 1968.
Notification
No. 105/69-Central Excises, dated the
3rd April, 1969.
Notification No, 92/70-Ccntrai
Excises, dated
the
1st May, 1970.
Notification No. 97/70-Central
Excises, dated the
1st May, 1970.
. Notification No. 98/70-Ccntral Excises, dated the
1st May, 1970,
. Notification No. 1/71-Cential
Fxcises, dated
the
2nd January, 1971.
Notification No. 33/71-Central
Excises, dated the
1st April, 1971.
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.
. Notification No. 109/71-Ccntral Excises, dated the
29th May, 1971.
Notification No
114/71-Centi.il 1 xciics, dated the
29th May, 1971.
Notification No. 155/71-Central Excises, diilcd the
26th July, 1971.
188/7
22.
• 23.
24.
25.
26.
27.
28,
29.
30.
31.
32.
33.
34.
35
36,
37.
38
39
40
41.
42.
Notification No. 158/71-Centr.il Excises, dated tho
26th July, 197t.
Notification No. 85/72-Centuil Excises, dated the
17th Mmch, 1972.
Notification No
97/72-Ccntrnl Excises, dated
the
17th March, 1972.
Notification No.
73./73-Cen)val
Incises, dnted the
1st March, 1973.
Notification No. 76/73-Central Excises, dated the
1st March, 1973.
Notification No. 23/74-Central Excises, dated the
1st March, 1974.
Notification No, 86/74-Central Excises, dated the
1st May, 1974.
Notification No. 38/75-Cential Excises, dated
the
1st March, 1975.
Notification No. 137/75-Central Excises, dated the
19th May, 1975.
Notification No. 95/76-Central Fxckes, dated
the
16th Mrfich, 1976.
Notification No, 153/76-Central Fxcises, dated the
let
Miv
1Q7fi
JM.
iviciy,
1 ? / l),
Notification No. 185/76-CentraI Excises, dated the
5th June, 1976.
Notification No. 216/77-Ccntral Excises, dated the
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.
Notification No, 239/77-Centrnl Excises, dated the
15th Tuly, 1977.
Notification No. 240/77-Central Excises, dated the
15th July, 1977.
Notification No. 241/77-Central Fxcises, dated the
15th July, 1977.
Notification No. 242/77-Ccntral Excises, dated the
15th July, 1977.
Notification No. 282/77-Central Excises,, dated thr
16th August, 1977.
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
188/8
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3|i)J
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,
1978