7 1 2

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. W\

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

Central Excises

New Delhi, the 16th August. 1978

G.S.R- 407(E).—In exercise of the powers

conferred by

sub-rule (1) of rule 8 of Central Excise" Rules, 1944,

the

Central Government hereby exempts sugar, described

column (1) of the Table below and falling under sub-item

(1) of Item No. 1 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" specified in the corresponding

entry in column (2) of the said Table.

TABLE

Description of Sugar

Sug ir produced in a factory durn g

{fa porioi commencing on 16th day

of August, 1978, and ending with

the 30 h day of September, 1978,

which is in excess of th: avofeigc

production of Chi corresponding

P^rioJ oT the preceding three sugar

Duty of Excise

Rs. 25 \)2r quintal.

explanation :—Ir. this notification—

(a) "average production", in relation to sugar produced

in a period in a factory, means the average production during

the corresponding period of each of the preceding three sugar

years;

(b) "sugar year" means the period of twelve months com-

mencing on the 1st day of October and ending with the

301 h day of September next following.

2. In computing the production of sugar during the period

mentioned in column (1) of the said Table in respect of a

factory mentioned therein :—

(i) the date, as furnished in Form R. G. 1 prescribed in

Appendix 1 to the Central Excise Rules, 1944, or in

NUch other record as the Corrector may prescribe

under rule 53 or rule 173-G of the said rules, shall

be adopted ;

(ii) any sugar obtained by refining gur

khandsari

sugar shall not be taken into account;

)(iii) any sugar obtained by reprocessing of sugar house

products left over in process at the end or any pre-

ceding sugar year shall be taken into account; and

(iv) any sugar obtained by re-processing of defective or

damaged sugar or brown sugar, if the

same

has

already been included in the quantity of sugar pro-

duced, shall not be taken into actount.

3. Where during the period mentioned in column (1) of

the said Table production in any of the/ preceding three sugar

years was nil, the overage production 'shall be

determined

as under :—

The average production for the said period in the preceding

three sugar years shall be worked put on the basis of the

period or periods in which the factory had actually worked

durirlg the said period and the period or periods in which

it did not work during the said period shall be ignored

while arriving at the average.

4. Where production during the period commencing

Ihe 16th August and ending with the 30th September in all

Ihe preceding three sugar years was nil, the entire production

during the period commencing on the lfith day of August,

1978 and ending with the 30th day of September, 1978, will

be entitled to the exemption under this notification.

5. Notwithstanding anything contained in this notification,

a factory whoso overall production of

sugar

during

the

1977-78 sugar year does not exceed the average production

of the preceding three sugar years shall not be entitled to any

exemption of. duty of excise under this notification.

Where

production in any of the preceding three sugar years was

nil, the average production shall be determined as under :—

The average production shall be worked out on the basis

of the sugar year or years in which the factory had actually

worked and the sugar year or years in which it did not work

duririg the preceding three sugar years shall be ignored while

arriving at the average

|No. 151/78-CE, F. No. 14/63/78-CX. 1J

CENTRAL EXCISES

G.S.R. 408(E).—In exercise of the powers conferred by

sub-rule (1) of rule 8 of the Cenlral fixcise Rules, 1944, read

with sub-section (3) of section 3 of the Additional Duties

of F.xcisc (Goods of Special Importance) Act, 1957 (5K of

1957), the Central. Government hereby excrrm's sugar falling

under sub-item (1) of Item No. 1 of the First Schedule to the

Central Excise and Salt Act, 1944 (1 of 1944), cleared on or

af^fer the 16fh day of August, 1978, from so much of the

duty of excise and the additional duty of excise leviable

713

thereon as is in excess of the duty and additional duty calcu-

lated at eleven and a half percent und six percn! respectively.

[No, 152/78 CE/F. No. 14/63/78 CX. 1]

CENTRAL EXCISES

G.S.R. 409(E).—In exercise ol the powers conferred by

sub-section (2) of section 3 of the Central Excises and Salt

Act, 1944 (1 of 1944) and in. supersession of the notification

of the Government of India in the Ministry of Finance (De-

partment of Revenue) No. 137/78-Ccnlral Excises, dated the

1st July, 1978, the Central Government hereby fixes a tariff

value of two hundred and fifteen rupees per quintal for sugar

cleared on or after the 16th day of August, 1978, and falling

under sub-item (1) of Item No, 1 of the Firut Schedule to

the said Act and Chargeable with duty ad valorem.

[No. 153/78-CE/F. No. 7/5/78-CX. 1J

CENTRAL EXCISES

G.S.R. 410(E).—In exercise of (he powers conferred by

sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the

Central Government hereby rescinds the followings notifications

of tie Government of India in the Ministry of Finance,

Department of Revenue and Insurance or Department of Re-

venue, as the case may be, namely :—

1. No. 35/76-Central Excises, dated the 25lh February,

1976.

2. No, 36/76-Central Excises, dated the 25th February,

1976.

3. No. 317/77-Central Excises, daied the 16th November,

1977,

4. No. 3I8/77-Ccntral Excises, dated the 16th November,

1977.

[No. 154/78 CE/F. No. 14/63/78 CX. T]

B. PROSAD, Under Secy.

PRINTED BY THE MANAGER, GOVT. OF INDIA PRESS, RING ROAD, NEW DELHI-11 00^4

AND PUBLISH™ BY THB CONTROLLER OF PUBLICATIONS, DELHI-1 10054,

1978