The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 263] NEW DELHI, MONDAY, SEPTEMBER 4, 1978/BH4DRA 13, 1900
Separate paging is given to this Part in order that it may be filed as a separate compilation.
of Finance (Department of Revenue) No. 117/78-Central
Excises, dated the 1st May, 1978, namely :—
In the said notification, for the existing proviso, the fol-
lowing proviso shall be substituted, namely:—
"Provided that such motor vehicle or tractor, including agricultural tractor, has not been used previously."
•[No. 162/78/F. No. 144/1/77-C.X. 4.]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATIONS
New Delhi, the 4th September,-1978
CENTRAL EXCISES
768 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii). such motor vehicle or tractor has not been use* previously ; and(iii) in the case of such Internal Combustion Engine the G.S.R. 443(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 Internal Combustion Engine, falling under Item No. 29 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 :
procedure set out in Chapter X of the Central Ex cise Rules, 1944 is followed.
Provided that—
[No. 163/78-C.E./F. No. 144/1 /77-CX.4] (i) it is intended for use in the manufacture of a motor vehicle, or a tractor, including agricultural tractor, falling under item No. 34 of the said Schedule ;
N. V, RAOHAVAN IYER, Deputy Secy.