REGISTERED No. D.(D.)-72
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.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATIONS
New Delhi, the 4th September,-1978
CENTRAL EXCISES
GSR. 444(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 amendment
in the notification of the Government of India in the Ministry
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.]
(767)
592 GI/78
768
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 :
Provided that—
(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 ;
(ii). such motor vehicle or tractor has not been use*
previously ; and
(iii) in the case of such Internal Combustion Engine the
procedure set out in Chapter X of the Central Ex
cise Rules, 1944 is followed.
[No. 163/78-C.E./F. No. 144/1 /77-CX.4]
N. V, RAOHAVAN IYER, Deputy Secy.
PUNTED BY THE MANAGER, GOVT. OF INDIA. PRESS, JUNO ROAD, NEW DELHI-110064
AND PUBLISHED 1Y THE CONTROLLER OF PUBLICATIONS, DELHI-110054. 1978