The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 26] NEW DELHI, TUESDAY, JANUARY 23, 1979/MAGHA 3, 1900
Separate paging is given to this Part in order (hat it may be filed as a separate compilation.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATIONS
New Delhi, the 23rd January, 1979
CENTRAL EXCISES
G.S.R. 40 (E).—In exercise of the powers conferred by rule 12 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 (Depart- ment of Revenue) No. 197/62-Central Excises, dated the 17th November, 1962, namely :—
J2 T HE G A Z E T TE OF I N D IA • E X T R A O R D I N A RY [ P A RT I I —S E P. 3 ( i j]In the Table annexed to ihe s lij nutilicutio i, after S.No. 7A and Ihe entries relating thereto, the following shall he inserted, namely:—
I 2
3
5
4
"8. Package tea, other than instant -do-
tea, packed in an> kind of con- tainer containing — (a) not more than 25 grams net
of tea;
I.
Forty paise per kilogram One rupee per kilogram (b'l mote than 25 grams but not more than one kilogram net of tea.
Explanation.—'Package tea' means tea packed in unit packs or containers of a type as a re ordinarily put up for retail sale under a[rcgistered brand name and includes packages known as 'Jota' of two packs packed to- gether in which the net weight of t"a contained in the basic pack unit does not exceed one kilogram."
GSR. 41(E).~ In exercise of the powers conferred by sectio* 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely :•—
1. (1) These rules may be called the Central Excise (First Amendment) Rules, 1979.
(2) They shall come into force on the date of their publica- tion in the Official Gazette.
2. In the Central Excise Rules, 1944, in rule 13—
[17/79 F. No. 354/11/78-TRW]
(i) for the words and figures "tea, all varities, falling under Item No. 3 of the First Schedule to the Act", the words, figures and brackets "tea, all varities except package tea falling under sub-item (2) of Item No. 3 of the First Schedule to the Act made from duty-paid loose tea" shall be substituted;
(ii) the Explanation shall be numbered as Explanation II and before Explanation II so numbered, the following Explanation shall be inserted, namely ;—
"Explanation I.—For the purposes of this rule, 'package tea' means tea packed in unit packs or containers of a type as are ordinarily put up for retail sale under a registered brand name and includes packages knowa as 'Jota' of two packs packed together in which the net weight of tea contained in the basic pack unit does not exceed one kilogram."
[18/79 F. No. 354/18/78-TRU] T.R. RUSTAGI, Under Secy.