REGISTERED No. D- (D) -72
रजिस्ट्री सं ० डी-( जी) -72
? LIBRA
BALSECP
*
भारत कोका राजपत्र:राजपत्र The Gazette of Judia
असाधारण
EXTRAORDINARY
भाग II-खण्ड 1
PART II- Section 1
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 44]
नई बिल्ली, बुधवार, दिसम्बर 6, 1978/ अग्रहायण 15 , 1900
No. 44] NEW DELHI , WEDNESDAY, I ECEMBER 6, 1978/ AG FAHAYANA 15 , 1900
इस भाग में भिन्न पृष्ठ संख्या दी जाती हैं जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part in order that it may be filed as a separate compilation
MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (Legislative Department)
New Delhi , the 6th December , 1978 / Agrahayana 15 , 1900 ( Saka )
The following Act of Parliament received the assent of the President on the 6th December , 1978 , and is hereby published for general informa- tion:-
THE ADDITIONAL DUTIES OF EXCISE ( TEXTILES AND TEXTILE ARTICLES) ACT , 1978
No. 40 OF 1978
[6th December , 1978 ]
An Act to provide for the levy and collection of additional duties of excise on certain textiles and textile articles .
BE it enacted by Parliament in the Twenty -ninth Year of the Republic of India as follows:-
1. (1 ) This Act may be called the Additional Duties of Excise (Textiles and Textile Articles ) Act , 1978 .
Short title and commen- cement .
(2) It shall be deemed to have come into force on the 4th day of October, 1978.
Defini- tions.
1 of 1944 .
2. In this Act , " cotton fabrics " , " silk fabrics " , " woollen fabrics " , "man-made fabrics " and " wool tops " shall have the meanings respec- tively assigned to them in Items Nos . 19, 20 , 21 , 22 and 43 of the First Schedule to the Central Excises and Salt Act, 1944.
( 523 ) THE GAZETTE OF INDIA EXTRAORDINARY
524
[PART II-
1 of 1944 .
Schedule 3. (1 ) When goods of the description mentioned in the chargeable with a duty of excise under the Central Excises and Salt Act , 1944 , read with any notification for the time being in force issued by the Central Government in relation to the duty so chargeable, are assessed to duty, there shall be levied and collected a duty of excise equal to ten per cent . of the total amount so chargeable on such goods.
Levy and collection of addi- tional duties of excise on certain textiles and textile articles .
1of1944.
(2) The duties of excise referred to in sub - section ( 1) in respect of the goods specified in the Schedule shall be in addition to the duties of excise chargeable on such goods under the Central Excises and Salt Act , 1944, or any other law for the time being in force and shall be levied for the purposes of the Union and the proceeds thereof shall not be distributed among the States .
1 of 1944.
(3) The provisions of the Central Excises and Salt Act, 1944, and the rules made thereunder, including those relating to refunds and exemp- tions from duties , shall , so far as may be , apply in relation to the levy and collection of the duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules .
4of1978, 4. (1) The Additional Duties of Excise (Textiles and Textile Articles) Ordinance, 1978 , is hereby repealed.
Repeal and saving.
(2) Notwithstanding such repeal , anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act .
THE SCHEDULE
(See section 3)
S. No.
Description of goods
(2)
(1)
1. Man-made fibres , other than mineral fibres , man-made filament yarns, cellulosic spun yarn and non-cellulosic wastes , all sorts as described in Item No. 18 1 , 18 II, 18 III and 18 IV respectively of the First Schedule to the Central Excises and Salt Act , 1944 .
2. Cotton yarn , all sorts as described in Item No. 18A of the First Schedule to the Central Excises and Salt Act , 1944 .
3. Woollen and acrylic spun yarn as described in Item No. 18B of the First Schedule to the Central Excises and Salt Act , 1944 .
4. Non-cellulosic spun yarn as described in Item No. 18E of the First Schedule to the Central Excises and Salt Act, 1944.
5. Cotton fabrics .
SEC . 1 ] THE GAZETTE OF INDIA EXTRAORDINARY
525
(1)
6. Silk fabrics .
7. Woollen fabrics .
8. Man -made fabrics .
9. Wool tops.
R. V. S. PERI SASTRI , Secy . to the Govt. of India.
PRINTED BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS , DELHI , 1978