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REGISTERED No. D. (D.)-72

The Gazette of India

EXTRAORDINARY

PART H—Section—3—Sub-section (1)

PUBLISHED BY AUTHORITY

No. 56] NEW DELHI, THURSDAY, MARCH 1, 1979/PHALGUNA 10, 1900

Separate paging is given to this Part in order that it may be filed as a separate compilation.

1254 GI/78—1

(273)

MINISTRY Op FINANCE

(1) (2)

(3)

(Department of Revenue)

5. 70/7l-Central Exci- In the said notification, for the

ses, dated the 29th words "twenty-four per cent.

NOTIFICATIONS

May 1971.

ad valorem", the words "thirty

New Delhi, ihe 1st March, 1979

per cent, ad valorem." shall bo

substituted.

CENTRAL EXCISES

6. 122/71-Central Exci- In the Table annexed to the said

ses, dated the 1st notification, for the entries under

column (3) against S. Nos. 2

June, 1971.

and 3, the entries "Fifteen per

cent, ad valorem." and "Twenty

per cent, ad valorem.'" shall,

respectively, be substituted.

G. S. R. 107 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that each of the notifications of the Government of India 1" the Ministry of Finance, Department of Revenue, Department of revenue and Insurance or the Department of Revenue and Banking, as the case may bo, specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be. In the manner specified in the corresponding entry in column (3) of the said Table.

7. 160/71-Central Exci- In the said notificflticn, for the

TABLE

ses, dated the 31st words "ten per cent, ad valorem",

July, 1971.

the words "fifteen per cent, ad

valorem." shall be substituted.

S. Notification

Amendment

No. No. and date

8. 79/72-CentraI Exci- In the Table annexed to the said

(3)

(1) (2)

ses, dated the 17th notification, for the entries in

March, 1972.

column (4) against S. Nos. 1 and

1. 54/59-Central Excises, In the Table annexed to the said

2, the entries "Ten per cent.

dated the 16th May, notification, in column (3) against

ad valorem." and "Five per cent

1959.

SI. No. 1—

ad valorem." shall, respectively,

be substituted.

(a) In Item (i), for the words,

"Six per cent, ad valorem.",

the words "Ten per cent.

9. 53/75-Contral Exci- In the said notification, for the

ad valorem." shall be subs-

ses, dated the 1st words "twenty-five per cent.

tituted ;

March, 1975.

ad valorem.", the words "thirty

per cent, ad valorem" shall be

(b) in Item (ii), for the

substituted.

words, "three per cent, ad

valorem.", the words "Five

percent, ad valorem." shall

10. 104/75-Central Exci - In the said notification, for the

be substituted.

ses, dated the 30th words "twelve per cent, ad

April, 1975.

valorem.", the words "fifteen per

cent, ad valorem." shall be subs-

2. 94/67-Central Excises, In the said notification, in clause

tituted.

dated the 26th May, (ii) of the proviso, for the figures

1967.

"5.00", the figures "10.00"

11. 141/75-Central Exci- In the said notification, for the shall be substituted.

ses, dated the 23rd words "ten percent, ad valorem",

May, 1975.

the words "fifteen per cent ad

3. 171/67-Central Exci- In the said notification figures

valorem." shall be substituted.

ses, dated the 24th "5,00", the figures "10.00"

July, 1967.

shall be substituted.

12. 42/76-CentraI Exci- In the Table annexed to the said

ses, dated the 1st

4. 132/68-CcntraI Exci-

notification, for each of the In the said notification, for the

March, 1976.

ses, dated the 13th

entries in column (3) Egairst words "twenty per cent, ad

June, 1968.

S. Nos. 2 and 3, the entry "10 valorem", the words "twenty-five

per cent, ad valorem." shall be

per cent, ad valorem." shall be

substituted.

substituted.

(2)

(3)

(0

13. 50/76-Contral Excise, In the said notification, for the

dated the 16th words "fifteen per cent, ad va-

March, 1976.

lorem", the words "twenty per

cent, ad valorem." shall be subs-

tituted.

14. 68/76-Central Exci- In the Table annexed to the said

303, ihtod th; 16th notification, in column 3,—

M"ch, 1976.

(a) for the entry against S, No. 1,

the entry "Five per cent.

ad valorem" shall he subs-

tituted.

(b) for the entry against S. No.

2, the entry "Twenty per

cent, ad valorem." shall be

substituted;

(c) for the entry against S. No.

6, the entry "Twenty per

cent, ad valorem." shall be

substituted.

15. 69/76-Central Exci- In the said notification, for the

ses, dated the 16th figures and words "5.5 per

March, 1976.

cent." the words "five per cent"

shall be substituted.

16. 92/76-ContraI Exci- In the said notification, for the

ses, dated the 16th the words "twenty per cent.

March, 1976.

ad valoiem.", the words "tweutv-

flve per cent, ad valorem."

shall be substituted.

17. 93/76-Central Exci- In the said notification, for the

ses, dated the 16th words "twenty per cent, ad

March, 1976.

valorem.", the words "twenty-

five per cenl. ad valorem." shall

be substituted.

18. 184/76-Central Exci- In the said notification, for the

ses, dated the 27th figures and words "12.5 per cent.

May. 1976.

ad valorem.", the words "fifteen

per cent, ad valorem." shall be

substituted.

19. 187/76-Oitral Exci- In the said notification, for the

ses, dated the 1st words "twenty per cent ad va-

June, 1976.

lorem", the words "twenty-

five per cent ad valorem." shall be

substituted.

(1) (2)

(3)

20. 200/76-Central Exci- In the said notification, for the

ses dated the 17th words "twenty per cent ad

June, 1976.

valorem.", the words "twenty-

five per cent ad valorem.'" shall

bo substituted.

21. 27"/76-Central Exci- In the Table annexed to Ihe said

ses, dated tho 17th notification, for the entry in

November, 1976.

column (3) against S. N. 1, the

entry "5 per cent ad valorem."

shall be substituted.

21. 71/77-CentraI Exci- In tho said notification, for the

se^ dated the 2Rth figures and words "12,5 per

April, 1977.

cent ad valorem.", the words

"fifteen per cent ad valorem."

shall be substituted.

23. 156/77-CentraI Exci- In the Table annexed to the said

ses, dated the 18th notification. —

(a) S. No. 2 and the entries June, 1977.

relating thereto shall be

omitted ;

(b) S. No. 3 shall be renumbered

as S. No. 2.

24. 158/77-Central Exci- In the Table annexed to the said

ses, dated the 18th notification, for the entries in

June, 1977.

column (3) against S. No.

3 and S. No. 4, the entries

"Thirty-five per cent ad valorem"

and "Forty per cent ad valorem."

shall, respectively, be substituted.

25. 159/77-Central Exci- In the said notification, for the

ses, dated the 18tTi words "twenty-five per cent

ad valorem.", the words "thirty June, 1977.

per cent ad valorem." shall be

substituted.

26. 160/77-Central Exci-

ses, dated the 18th June, 1977.

In the Table annexed to the said notification, for tho words "Thirty per cent ad valorem", occurring in column (2) against Item" (b), the words "Forty per cent ad valorem." shall be substituted.

27. 162/77-CentraI Exci-

ses, dated the 18th June, 1977.

In the Table annexed to the said notification, for each of the entries in column (3) against S. Nos. 1 and 2, the entry "Ten per cent ad valorem." shall be substituted.

(1 ) (2)

(3)

(3)

(1) (2)

36,

In the said notification, for Hie words

28. 163/77-Central Exci-

"twenty per cent ad valorem.",

ses, dated the 18th

107/78-Cenlral Exci- ses, dated the 27th April, 1978.

the words "twenty-five per cent

June, 1977.

In the said notification, for the words "ten per cent ad valorem.", the words "fifteen per cent ad valorem." shall be substituted.

ad valorem." shall be substituted.

[25/79/F. No. 344/1/79-TRU] In the said notification, for the

29. 165/77-Central Exci-

words "twelve and half per cent

ses, dated tho 18th

LAJJA RAM, Dy. Secy.

ad valorem", the words "fifteen

June, 1977.

per cent ad valorem," shall be

substituted.

In the Table arincxed to the said

30. 329/77-Ccntral Exci-

notification, in column (3k—

se?, dated the 26th November, 1977.

(a) for each of the entries against

SI. Nos. 1 and 2, the entry

"Twenty-five per cent ad

valorem." sh;ill be substituted.

(b) for tho entries against Sl.

Nos. 3 and 4, the entries,

"Twenty per cent advalorem.",

and "Fifteen per cent ad

valorem." shall respectively,

be substituted.

In the Table annexed to the said

31. 335/77-Central Exci-

notification, SI. No. 4 and the

ses, dated the 2nd

entries relating thereto shall be

December, 1977.

omitted.

In the Table annexed to the said

32. 15/78-Central Exci-

notification, for the entry in

ses, dated the 24th

column (3) acainsl S. No. 1,

January, 1978.

the entry "Forty per cent ad

valorem." shnll be substituted.

In the said notification, for the

33. 56/78-Central Exci-

the words "twenty per cent ad

ses, dated the 1st

March, 1978.

valorem.", the words "twenty-

five per cent ad valorem." shpll

be substituted.

34. 5"/7K-Central Exci-

ses, dated Hie 1st

Nt-irch, 1978.

In the said notification, for the words "rivo per cent ad valorem.", the words "fifteen per ocnl ad valorem." shall be substituted.

3J. 60/78-Central Exci-

ses, dated the 1st March, 1978.

Tn the said notification, for ihc words "six per cent ad valorem", the words "ten per cent ud valorem" shall be substituted-

G.s.R 108 (E) :—In. exercise of tho powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that each of the notifications of the Government of Tndia in the Ministry of Finance, Department of Revenue and fnsurance or Department of Revenue, as tho case may bo spoclfibd in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in tho

manner specified In the corresponding entry in column (3) of the said Table.

THE TABLE

Notification No. and

Amendment

SI. Nc ). date

(2)

(3)

(1)

1. 171/70-Central Excises, dated the 21st, November, 1970.

In the Table annexed to the said notification, S. No. 19 and tho entries relating there to shall be omitted.

2. ; 55/75-Central Excises,

In the Schedule annexed to tho

dated the 1st March, 1975. said notification, items 7 and

10 shall be omitted-

3. :

Tn the Table annexed to the 20/79-Central Excises,

dated the 2nd February, said notification, for the

1979.

entrios in column (3) against

serial Nos. 1 and 2, the

entries "Five per cent ad

valorem" and "Fiveand a

half per cent ad valorem.'''

shall, respectively, be sub-

stituted.

[S. 26/79/F.No. 344/1/79-TRU]

G. K. PILLAI, Under Secy.

G.S.R. 10S(E).—In exercise of the powers conferred by sub-rule (I) of rule 8 of the Central Excise Rules, 1944, the Centml Government hereby exempts butter, whether pasteurised or not, falling under sub-item (2) of Item No. 1C 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 in excess of ten per cent ad valorem.

[No. 27/79/F. No. 344/1/79-TRU] G.S.R. 11

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

in supersession of the notification of the Government of

India in tho Department of Revenue and Banking No. 2 1 1/

77-Central Excises, dated the 4th July, 1977, the Central

Government hereby exempts aernted waters falling under

sub-item (2) of Item No. ID 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 in excess

of thirty per cent ad valorem .

Provided that the exemption contained in this notification

shall not apply to aerated waters containing caffeine,

[No. 28/79/F. No. 344/1/79-TRU]

C.S.R, l l l ( E ) . ^ Jn exercise of the powers conferred by sub-rule (1) of rale 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Tmoprtance) Act, 1957 (59 of 1957), the Central Government hereby exempts un- manufactured tobacco, falling under nub-item I of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of (he duty of excise leviable thereon both under the Central Excises and Salt Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957).

[No. 29/79/F. No. 344/1/79-TRU]

G.S.R. 112(E)i—In exercise of the powers conferred by sub- rule (1) of rule 8" of the Central Excise Rules, 1944, read with sub- section (3) of section 3 of the Additional Duties of Excise (Good; of Special Importance) Act, 1957 (58 of 1957 ) (hereinafter referred to as tho Additional Duties of Excise Act), the Central Government hereby exempts cigarettes of the description specified in column (1) of the Table hereto annexed, and falling md9r sub-item 11(2) of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excises Act), from so much of the duty of excise leviable thereon both under the Central Excises Act and the Additional Duties of Excise Act, as in excess of the duty specified in the corresponding entry in column (2) thereof-

TABLE

Description

Rate of duty

{{^{{FOOTNOTE (2)}}}}

(1)

per one thrjjand—

Cigarettes of which tho value

One hundred and fifty per

(i) does not exceed

rupees ten

cent ad valorem plus twenty- one rupees per one thousand.

One hundred and fifty per

(ii) exceeds rupees ten but

cent ad valorem plus ten

does not exceed rupees

per cent ad valorem for

thirtyflve.

every additional rupee or

part thereof in excess of a

value of rupees ten per one

thousand, plus twenty-one

rupees per one thousand.

Four hundred per cent ad

(iii) exceeds rupees thirtyflve

valorem plus twenty-one rupees

per one thousand.

Provided that,—

(i) if it is proved to the satisfaction of an Officer not

below the rank of an Assistant Collector of Central

Excise that any cigarettes have been manufactured

wholly from unmanufactured tobacco falling under

sub-item I (1) or sub-item 1(4) of Item No. 4 of the-First

Schedule to the Central Excises Act, on which the app-

ropriate amount of duty of excise as leviable thereon

or before the 28th February, 1979 both under the Central

Excises Act and the Additional Duties of Excise Act

has already been paid, the duty of excise leviable on

such cigarettes as specified in the table annexed to this

notification, shall be reduced by an amount equivalent

to the amount calculated at the rato of five rupees and

fifty paise per one thousand cigarettes;

(ii) n> such reduction in excise duty as specified In clause

(1) shall apply in respect of any cigarettes cleared on

or after the 1st day of July, 1979;

(iii) the amount of duty so levied shall be apportioned

in the ratio of 76 : 24 between the duty leviable under

the Central Excises Act and the Additional Duties

of Excise Act, respectively.

[No, 30/79/F- No. 344/1/79-TRU]

G.S.R. 113(E>.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts 'other biris' falling under sub-item 11(3)(il) of Item No. 4 of the First 1254GI/78—2

Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), in respect of the first clearances of such biris for home consumption by or on behalf of a manufacturer from one or more factories upto a quantity not exceeding 60 lakhs, cleared on or after the 1st day of April in any finan- cial year subsequent to 1978-79 and upto a quantity not exceeding five Inkhs during the period commencing on the 1st day of March, 1979 and ending en the 31st day of March, 1979 from the whole of the duty of excise leviable thereon, both under the Central Excises and Salt Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), subject to the condi- tion that such biris are manufactured by a manufacturer by whom or on whose behalf no biris are sold under a brand name.

Explanation : For the purposes of this notification, "brand name" shall mean a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, mnno- gram, label, signature or invented words or any writing which is used in relation to such biris for the purpose of indicating, or so as to indicate, a connection in the course of trade between the biris and some person uing such name or mark with or without any indication of the identity of that person.

[No. 31/79/F. No. 344/1 /79-TRT¹]

G.S.R. 114(E).—Tn exercise of the powers conferred by

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

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

Duties of Excise (Goods of Special Importance) Act, 1957

(58 of 1957), the Central Government hereby exempts

'other biris' of the description specified in column (2) of

the Table hereto annexed and falling under sub-item II (3) (ii)

of Item No. 4 of the First Schedule to the Central Excises

and Salt Act, 1944 U of 1944), from so much of the duty

of excise leviable thereon both under the Central Excises

and Salt Act, 1944 (1 of 1944) and the Additional Duties

of Excise (Goods of Special Importance) Act, 1957 (58 of

1957), HS is in excess of the duty specified in the correspond-

ing entry in column (3) thereof.

THE TABLE

SI. Description

Rate of duty

No.

(1) (2)

(3)

1.60 per one thousand- 1. Biris, not sold under a Rs,

brand name, manufactured

by a manufacturer by

whom or on whose be-

half no biris are sold under

a brand name.

3.60 per one thousand.

2. Biris other than those Rs. specified at SI. No. 1 above.

Provided that—

(i) if it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that any biris have been manufactured wholly from unmanufactured tobacco on which the appropriate amount of duty of excise leviable

thereon on or before 28th of February, 1979 both undef the Central Excises and Salt Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957, has already been paid, the duty of excise leviable on such biris as specified in the Table annexed to this notification, shall be reduced by an amount equivalent to the amount calculated at the rate of eighty paise per one thousand biris;

lii) no such reduction in excise duty as specified in

clause (i) shall apply in respect of any biris cleared

on or after the 1st day of January, 1980;

(iii) the amount of duty so levied shall be apportioned

in the ratio of 75 : 25 between the duty leviable

under the Central Excises and Salt Act, 1944 (1 of

1944), and the Additional Duties of Excise (Goods

of Special Importance) Act, 1957 (58 of 1957),

respectively.

Explanation: For the purposes of this notification, "brand

name" shall mean a brand name, whether registered or

not, that is to say, a name or a mark, such as a symbol,

monogram, label, signature or invented words or any

writing which is used in relation to such biris for the

purpose of indicating, or so as to indicate, a connection

in the course of trade between the biris and some person

using such name or mark with or without any indication

of the identity of that person.

[No. 2/791/F. No. 344/1/79-TRU]

G-S.R. 115(E).—In exercise of the powers conferred by

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

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

Duties of Excise (Goods of Special Importance) Act, 1957

(58 of 1957), the Central Government hereby exemptg

smoking mixtures for pipes and cigarettes falling under

sub-item II (4) of Item No, 4 of the First Schedule to the

Central Excises and Salt Act, 1944 (1 of 1944) from so

much of tbe duty of excise leviable thereon both under

the Central Excises and Salt Act, 1944 (1 of 1944) and

the Additional Duties of Excise (Gooda of Special Impor

tance) Act, 1957 (58 of 1957), as is in excess of three

hundred per cent ad valorem :

Provided that the amount of duty so levied shall be

apportioned in the ratio of 75 : 25 between the duty

leviable under the Central Excises and Salt Act, 1944

(1 of 1944), and the Additional Duties) of Excise (Goods

of Special Importance) Act, 1937 (58 of 1957), respectively.

[No. 33/79/F. No. 344/l'/79-TRUJ G.S.R. 116(E).—In exercise of the powers conferred by

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

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

Duties of Excise (Goods of Special Importance) Act, 1957

(58 of 1957), the Central Government hereby exempts

chewing tobacco falling under sub-item II (5) of Item No. 5

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 both under the Central Excises and Salt

Act, 1944 (1 of 1944) and the Additional Duties of Excise

(Goods of Special Importance) Act, 1957 (58 of 1957), sub-

ject to the condition that such chewing tobacco is manu-

factured by a manufacturer by whom or on whose behalf

no chewing tobacco is sold under a brand name,

Explanation.—For the purposes of this notification, "brand

name" shall mean a brand name, whether registered or

not, that is to say, a name or a mark, such as a symbol,

monogram, label, signature or invented words or any writing

which is used in relation to such chewing tobacco for the

purpose of indicating, or TO as to indicate, a connection in

the course of trade between the chewing tobacco and some

person using such name or mark with OT without any

indication of the identity of that person.

[No. 34/79/F. No. 344/1 /79-TRU]

G.S.R, 117(E).—In exercise of the powers conferred by

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

read with sub-section (3) of ssction 3 of the Additional

Duties of Excise (Goods of Special Importance) Act, 1957

(58 of 1957), the Central Government hereby exempts

chewing tobacco of the description specified in column (1)

of the Tablo hereto annexed and falling under sub-item

II (5) of Item No. 4 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 both under the Central

Excises and Salt Act, 1944 (1 of 1944) and the Additional

Duties of Excise (Goods of Special Importance) Act, 1957

(58 of 1957), as is hi excess of the duty specified In corres-

ponding entry in column (2) thereof.

TABLE

Description

Rate of duty

(1)

(2)

Chewing tobacco of which the value per one kilo-

gram—

(i) das not exceed rupees Fifteen per cent ad valorem.

ten.

Twenty-five per cent ad valo-

(ii) excoais rupees ten

rem-

Provided that—

(i) if it is proved to the satisfaction of an officer not

below the rank of an Assistant Collector of

Central Excise that any chewing tobacco has been

manufactured wholly from the unmanufactured

tobacco on which the appropriate amount of duty

of excise leviable thereon on or before th© 28th

February, 1979, both under the Central Excises

and Salt Act, 1944 (1 of 1944) and the Additional

Duties of Excise (Goods of Special Importance)

Act, 1957 (58 of 1957), has already been paid,

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

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

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

Duties of excise (Goods of Special Importance) Act, 1957

(58 of 1957), the Central Government hereby exempts

snuff of the description specified in column (1) of the Table

hereto annexed and falling under sub-item 11(6) of Item No. 4

of the First Schedule to the Central Excises and Salt Act,

1944 (1 of 1944), from so much of the duty leviable there-

on both under the Central Excises and Salt Act, 1944 (1 of

1944) and the Additional Duties of Excise (Goods of Special

Importance) Act, 1957 (58 of 1957) as is excess of (he

duty specified in the corresponding entry in column (2)

thereof.

TABLE

Description

Rate of duty

— .. _-

(2)

(1)

Snuff of which the value per

one kilogram—

(i) does not exceed rupees Two rupees and fifty paise per

ten.

kilogram.

(ii) exceeds rupees ten

Six rupees por kilogram.

Provided thut, —

fi) if it is proved to the satisfaction of an officer not

below the rank of an Assistant Collector of

Central Excise that any snuff has been manufactured

wholly from unmanufactured tobacco on which

the appropriate amount of duty of excise leviable

thereon on or before 28th February, 1979, both

under the Central Excises and Salt Act, 1944 (1

of 1944) and the Additional Duties of Excise (Goods

of Special Importance) Act, 1957 (58 of 1957), has

already been paid, the duty of excise leviable

on such snuff as apecifled in the Table annexed

to this notification, shall be reduced by one-half

of the amount of duty so leviable if the value

of such snuff does not exceed rupees ten per

kilogram and shall be reduced by one-third of

the amount of duty so leviable for snuff of

which the value per one kilogram exceeds

rupees ten;

(ii) no such reduction in excise duty as specified in

clause (i) shall apply in respect of any snuft

cleared on or after the 1st day of January,

1980;

(iii) where snuff of which the value exceeds rupees

ten per kilogram is manufactured from snuff

on which the appropriate amount of duty as

leviable on the snuff of which the value exceeds

rupees ten per kilogram has already been

paid, the snuff so manufactured shall be exempt

wholly from any further duty leviable thereon;

(iv) where snuff of which ihc value does not exceed

rupees len per kilogram is manufactured from

snuff on which the appropriate amount of duty

as leviable on the snuff of which the value

does not exceed rupees ten per kilogram has

already been paid, the snuff so manufactured

shall be exempt wholly from any further duty

leviable thereon;

(v) where snuff of which the value exceeds rupees

ten per kilogram is manufactured from any

snuff of which the value does not exceed rupees

ten per kilogram and on which the appropriate

amount of duty hais already been paid, the

snuff so manufactured shall be exempt from so

much of the duty of excise as is equivalent to

the duty which has already been paid on the

muff from which it is so manufactured; and

(vi) the amount of duty so levied shall be appor-

tioned in the ratio of 75 : 25 between the duty

leviable under the Central Excises and Salt

Act, 1944 (1 of 1944) and the Additional Duties

of Excise (Goods of Special Importance) Act,

1957 (58 of 1957), respectively.

[No. 36/79/F. No. 3441/1 /79-TRU]

G.S.R. 1 t9(E).—In exercise of the powers conferred by

sub-rule 0) of rufe 8 of the Central Excise Rules, 1944,

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

Duties of Excise (Goods of Special Importance) Act, 1957

(58 of 1957), the Central Government hereby exempts

hookah tobacco falling under sub-item 11(7) of Ttem No.

4 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, both under the Central Excises and Salt

Act, 1944 (1 of 1944), and the Additional Duties of Excise

(Goods of Special Importance) Act, 1957 (58 of 1957):

Provided that no such exemption shall extend to any hookah tobacco which is sold under a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signa- ture or invented words or any writing which is used in relation to such hookah tobacco for the purpose of indicating, or so as to indicate, a connection in the course of trade between the hookah tobacco and some person using such name or mark with or without any indication of the identity of that per- son.

T37/79/F. No. 344/1/79-TRU]

G.S.R. 120(E).—In exercise of the powers conferred by section 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. name- ly : —

1. (1) These rules may be called the Central Excises

(Second Amendment) Rules, 1979.

(2) They shall com© into force on the date of their

publication in the Official Gazette.

2. In rule 13 of the Central Exciso Rules, 1944 (herein-

after referred to as the said rules),—

(a) for the words "unmanufactured products", the

words and brackets "unmanufactured products

(other than unmanufactured tobacco)" shall be

substituted ;

(b) the words "If any person cultivates tobacco with-

out making the declaration required under this rule

before the proper officer, &uch person shall be liable

to a penalty not exceeding one thousand rupees"

shall be omitted.

3. In rules 16, 17, 18, 23, 24, 25, 27, 28, 29, 30, 33, 35

and 38 of the said rules, for the words "unmanufactured pro-

ducts", wherever they occur, the words and brackets "un-

manufactured products (other than unmanufactured tobacco)"

shall be substituted.

4. Rules 16A, 22, 32. 40A and 181A of the said rules

shall be omitted.

5. In rule 21 of the said rules,—

(a) for the words "unmanufactured products", in the

two places where they occur, the words and

bractels "unmanufactured products ("other than

unmanufactured tobacco)" shall be substituted;

(b) in the proviso, the words "but the declaration of such grower or curer In respect of cultivation or curing of tobacco shall be recorded in the Survey Book" shalF be omitted.

6. Tn iiile 31 of the said rules,-—

fa) for the words "unmanufactured products", wherever they occur, the words and brackets "unmanufactur- ed products (other than unmanufactured tobacco)" shall be substituted ;

(b) in sub-rule (1), the proviso shall be omitted.

7. For rules 39 and 40 of the said rules, the following

rule* shalf be substituted, namely : —

"39. Declaration of premises by persons purchasing and

storing unmanufacturing tobacco.—Every person

who purchases or intends to purchase, or sto;es or

intends In store,—

(:i) for Ihe purposes of trade, n total quantity In any year of unmanufactured tobacco exceeding two hundred quintals ; or

(b) unmanufactured tobacco for the purposes of

manufacture of any tobacco products on which

duty of excise is leviable whether in whole or

part,

shall, nt the time of applying for !• licence or for renewal thereof, make a true declaration in respect of every store- house, v,rork-house, room and place used or intended to be used by him. for the storing, keeping, sorting, grading, manufacturing, and selling of unmanufactured tobacco or pro- ducts manufactured therefrom, giving the particulars speci- fied in ihc form and deliver such declaration to the proper officer; and every such store house, work-house, room nnd 1254 GI|78—3,

place shall be kept, marked and numbered with the like

distinguishing numbers or letters, or numbers and letters,

corresponding to the description thereof in the declaration;

and in default thereof such person shall, for every store-

house, work-house, room or place not declared or not mark-

ed, or numbered, be liable to a penalty which may extend

to one thousand rupees.

Explanation.—In this rule, "year" means the period of

twelve months commencing on the 1st day of October and

ending with the 30th day of September next following.

40. WhoFesale purchaser may not receive unmanufactured

products (other than unmanufactured tobacco) except under

permit showing payment of duty.—Except as provided in

ITIIC 171, no wholesale purchaser of unmanufactured pro-

ducts (other than unmanufactured tobacco) shall receive

from a curer into any part of his premises or into his cus-

tody or possession any unmanufactured products (other than

unmanufactured tobacco), or such products, imported from

a foreign country, otherwise than under a valid permit grant-

ed by on officer showing that the proper duty has been paid,

or under any other valid transport document recognised by

the Central Government in lieu thereof which sail also

show that the proper duty has been paid; and every such

wholesale purchaser who receives or has in his custody or

possession any such products, in contravention of this rule,

shall in respect of every such offence, be liable to pay the

duty leviable on such products and to a penalty which may

extend to two thousand rupees, and the products shall also

be liable lo confiscation.

Explanation.—For the purposes of this rule, a permit or

other transport document shaH not be deemed to be valid

unless the description and other details of the products cover-

ed by the permit or the transport document, as the case may

be, tally with description and other details of the products

received.".

8. In rule 41 of the said rules, for the words "unmanu-

factured tobacco for the purpose of trade or manufacture

and every wholesale purchaser of other unmanufactured

products", the words and brackets "unmanufactured pro-

ducts (other than unmanufactured tobacco)" shall be sub-

stituted.

9. For the rule 42 of the said rules, the following rule

shall be substituted, namely :—

"42. Certain pervons to keep Entry Books : Every person

who purchases or intends to purchase, or stores or intends

to store, —

(a) for the purposes of trade, a total quantity in any

year of unmanufactured tobacco exceeding two

hundred quintals: or

(b) unmanufactured tobacco for the purposes of manu- facture of any tobacco products on which duty of excise is leviable whether in whole or part, shall maintain a book in the proper Form, or in such other Form as the Collector may, In any particular case, allow in which he shall, on the same day on which he receives or despatches any such goods, write and enter in the proper column the date of such receipt or despatch and the weight and value of such goods and the full name and address of the person from or to whom he has received or despatched them.

Explanation.—In this rule, "year" meant the period of twelve months commencing on the 1st day of October and ending with the 30th day of September next following".

10. In rule I73G of the said rules, in sub-rule (2), In the proviso, clause (iil) shall be omitted.

[No. 38/79/F. No. 344/1/79-TRU]

G.S.R. 121(E).—In exercise of the powers conferred by rule 139 of the Central Excise Rules, 1944, the Central Government hereby rescinds the notification of the Govern- ment of Tndia in the Department of Revenue and Banking, No. 82/77-Central Excises, dated the 4th May, 1977.

[No. 39/79/F. No. 344/1/79-TRU] G.S.R. 122(E).—In exercise of the powers conferred by rule 174A of the Central Excise Rules, 1944, the Central Government, being stati&fied that it is necessary and expe- dient in the public interest so to do, hereby makes the follow- ing amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. Hl/78-Central Excises, dated the 9th May, 1978, namely :—

In the said notification, in serial number 1, for the word "goods", the words, figures, letters and brackets "goods, other than unmanufactured tobacco falling under sub-item I of Item No. 4 of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944)," shall be substituted.

[No. 40/79/F. No. 344/I/79-TRU]

G.S-R. 123(E).—In exercise of the powers conferred by rule 174A of the Central Excise Rules, 1944, the Central Government, being satisfied that it is necessary and expedient in the public interest so to do, hereby exempts from the operation of rule 174 of the said Rules, unmanufactured tobacco falling under sub-item I of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), subject to the condition that—

(a) the total quantity of such tobacco purchased, or stored, for the purposes of trade In one year shall not exceed two hundred quintals in weight.

Explanation.—In this clause "year" mveans the

period of twelve months commencing on the 1st

day of October and ending with the 30th day of

September next following ; or

(b) such tobacco purchased, or stored, is not used for

the purposes of manufacture of any tobacco pro-

ducts on which duty of excise Is leviable whether

In whole or part.

[No. 41/79/F. No. 344/1/79-TRU]

LAJJA RAM, Dy. Secy.

G.S.R. 124 (E).—In exercise of the powers conferred by sub-

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

Government hereby directs that each of the notifications of the

Government of India in the Ministry of Finance (Department

of Revenue or Department of Revenue and Company Law or

Department of Revenue and Insurance) or Department of Re

vonue and Banking, as the case may, be, specified in column

(2) of the Table hereto annexed shall bo amended or further

amended, as the case may be, in the manner specified in the

corresponding entry in column (3) of the said Table.

TABLE

Notification No. &

Amendment

date

si. No

1. 187/61-Central Excises, In the said notification, for the

dated the 23rd December, letters and figures "Rs. 4.13",

1961

the words "four rupees and

fifty paise" shall be sub-

stituted.

2. 194/62-Ccntral Excises, Tn the said notification, for the

dated tho 17th November, letters and figures "Rs. 9,00",

the word* "ten rupcet,"

1962.

shall be substituted.

(ii) after the proviso as so substituted

>3. words "one hundred and

dated the 27th July, 19<

the following proviso shall be

sixty one rupees and seventy

inserted, namely :—

palse", the words "one hun-

dred and seventy rupees",

"Provided further that nothing

shall be substituted.

contained in this notification shall

apply to excisable goods, falling

under Item No. 9 of the aforesaid In the said notification, for the words

4. 4/64-Central Excises,

First Schedule, having its flash- "rupees four hundred and fifty",

dated the 18th, Janu-

ing point below seventy-six degrees the words "four hundred and

ary, 1964.

of Fahrenheit's thermometer and seventy-five rupees" shall be sub-

not less than 7% by volume of stituted.

which distils above 215°C."

In the said notification, for the

5. 130/65-Central Ex-

words "one hundred and six

cises, dated the 20th

August, 1965.

rupees and eighty-five paise",

B.

In the said notification, in the first

the words "one hundred and

paragraph,—

133/68-Central Ex- cises, dated the 22nd June, 1968.

fifteen rupees" shall be substituted.

In the said notification, for the

6. 14C/66-Centrral Ex-

0) in clause (a), the words, letters and letters and figures "Rs. 69.43",

cises, dated the 26th

figure "or Item No. 9, as the case the words "seventy-five rupees"

February, 1966.

may be" shall be omitted;

shall be substituted.

276/67-Central Ex-

7,

(ii) for clause (b) the following clause shall be substituted, namsly :—

cises, dated the 2lst

December, 1967.

In the said notification,— (i) for the proviso, the following proviso shall be substituted, namely :—

"(b) from the whole of the

duty of excise leviable thereon

"Provided that any of the

under Item No. 8 or Item No. 9,

excisable goods having its flashing

as the case may be, of the First

point below seventy-six degrees of

Schedule to the Central Excise*

Fahrenheit's thermometer and not

and Salt Act, 1944 (1 of 1944),

less than 7 % by volume of which

subject to the conditions specified

distils above 215°C, and cleared

in paragraphs 2, 3 and 4.".

under this clause for use as

Industrial fuel (but not as fuel for

internal combustion engine)

134/68-Central Ex- In the said notification, for the words

9.

shall be exempt from so much

cises, dated the 29th "one hundred and six rupees and of the duty leviable thereon as

June, 1968.

eighty-five paise", the words is in excess of—

"one hundred and fifteen rupees"

shall be substituted.

(a) Rs. 103.43 per kilolitre at

15°C in the case of goods

falling under Items Nos. 6, 7

44/71-Central Excises , In the said notification, for the

10.

and 8 of the First Schedule

letters and figures "Rs. 70.70",

dated the 7th April,

to the Central Excises and

the words "seventy-five rupees"

1971.

Salt Act, 1944 (1 of 1944); and

shall be substituted.

(b) Rs. 98.50 per kilolitre at

15 "C in the case of goods

;, In the said notification, for the

34/73-Central Excises

11.

falling under Items Nos. 10

letters and figures "Rs. 34,00",

dated the 1st March,

to UA of the aforesaid First

the words "thirty-five rupees"

1973.

Schedule.";

shall be substituted.

60/76-Central Excises,

17.

In the said notification, for the

12. 35/73-Central Excises,

notification,—

dated the 16th March

letters and figures "Rs. 450.00"

dated the 1st March,

1976.

the words "four hundred and

1973.

seventy-flve rupees" shall be sub-

(1) S. No. 1 and the entries relating

stituted.

thereto shall be omitted;

(ii) S. Nos. 2 to 6 shall be renumbered

In the said notification, for

13. 9/74-CentraI Excises,

respectively as S. Nos. 1 to 5;

clause (i), the following da ises

dated the 26th Janu-

(iii) in S. No. 1 as so renumbered, nhall bo substituted, namely :—

ary, 1974.

for the entry in column (4), the

entry "Seventy-flve rupees per "(i) Rs. 12.60 per kilolitre at fifteen

kilolitre at fifteen degrees of degrees of Centigrade thermometer

Centigrade thermometer." shall when classified under Item No. 9

bo substituted.

of the First Schedule to the

Central Excises and Salt Act, 1944

50/77-Central Excises, In the said notification, for the

18,

(1 of 1944): or

dated the 1st April, letters and figures "Rs. 500.00",

1977.

the words "five hundred and

twenty-five rupees" shall be

(ia) Rs. 12.00 per kilolitre at fifteen

substituted,

degrees of Centigrade thermometer

. 72/77-Central Excises , In the Table annexed to the said

19

when classified under Item No. 10

dated the 29th April, notification, in S. No. 1, in of the said First Schedule; or".

1977.

column (4), for the letters and

figures "Rs. 4.15", the words

"Four rupees and fifty paise" shall

In the said notification,—

14. 21/74-Central Excises,

be substituted.

(i) for the fig ires "1921.55",

dated the 1st March,

"1763.20'¹ and "1900.00", the

1974.

i. 291/77-Central Ex- In the said notification, for the

20

cises, dated the 12th letters and figures "Rs, 25/-", figures "2020.00", "1850.00",

the words "twenty-six rupees

September, 1977.

and "1995.00" shall, respectively,

and fifty paise" shall be substituted be substituted;

[42/79/F. No. 344J (il) in the proviso, for the words "one

thousand rupees", the words

"one thousand and fifty rupees"

shall be substituted.

15 . 138/74-Central Ex- In the said notification, for the

dses, dated the 14th letters and figures "Rs. 83.45",

September, 1974.

the words "ninety rupees" shall

be substituted.

16 . 190/75-Centra! Ex- In the said notification, for the

cises, dated the 30th letters and figures "Rs. 25,00",

the words "twenty-six rupees and

August, 1975.

fifty paise" shall be substituted,

C.S.R. 125(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of Tndia in the Ministry of Finance (Department of Revenue) No. 189/78-Ccntml Excises, dated the 23rd October, 1978, the Central Government hereby directs that where kerosene, falling under Item No. 7 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), is received in any premises declared under sub-rule (2) of rule 140 of the Central Excise Rules, 1944 to be a refinery (hereinafter referred to as the declared refinery), for use in the manu- facture of linear alkyl benzene or heavy alkylate, then, the quantity of kerosene, if nny, returned back by the declared refinery, after such use, to the refinery, which supplied the kerosene, for further processing or blending or both for production of finished excisable goods falling under any of the Ttems Nos. 6 to 11A of the aforesaid First Schedule, shall be exempt from the whole zf the duty of excise leviable thereon, subject to the condition that an officer not below the rank of an Asii&tant Collector of Central Excise is satisfied that the kerosene received for use in the declared refinery for the manufacture of linear alkyl benzene or heavy alkylate is so used.

[43/79/F. No. G.S.R. 126(E).—In exercise of the powers conferred by

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

and in supersession of the notification of the Government

of Tndia in the Ministry of Finance (Department of Revenue)

No. 344/77-Central Excises, dated the 16th December,

1977, the Central Government hereby exempts—

(a) Refined Diesel Oil, other than Bauxite Solvent Oil, falling under Item No. 8(a) 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 in excess of five hundred rupees per kilolitre at fifteen degrees of Centigrade thermo- meter ; and

(b) Bauxite Solvent Oil, falling under the said Item No. 8(a), from so much of the duty of excise leviable thereon as is in excess of five hundred and fifty rupees per kilolitre at fifteen degrees ot Centrigrade thermometer :

Provided that in relation to Transformer Oil, falling under the said Item No. 8(a), the exemption contained in this notification hhail apply to only such Transformer Oil which is manufactured from Transformer Oil base stock or Transformer Oil feed slock on which the appropriate duty of excise, or ihe addiiional duty leviable under sec- Hon 3 of the Customs Tariff Act, 1975 (51 of 1975), as Ihe ense may be, has already been paid.

f44/79/F. No.

G.S.R. 127(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 353/77-Ccntra] Excises, dated the 16th December, 1977, the Central Government hereby exempts Carbon Black Feed Stock No. 72 and Burmah-Shell Carbon Black Feed Stock SL, intended for use as industrial feed-stock in the manufacture of carbon black from so much of the duty of excise leviable :hereon as is in excess of—

(a) nine rupees and forty-five paise per kilolitre al fifteen degrees of Centigrade thermometer, when classified under Item No. 9 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) ; or

(b) nine rupees per kilolitre at fifteen degrees of Centigrade thermometer, when classified under Item No. 10 of the said First Schedule :

Provided that —

(i) it is proved to the satisfaction of the Assistant Collector of Central Excise that such Carbon Black Feed Stock No. 72 and Burmah-Shell Carbon Black Feed Stock SL are so used ; and

(ii) where such use is elsewhere than in the factory of production, the exemption shall be allowable only If the procedure laid down in Chapter X of the Central Excise Rules, 1944, is followed.

[45/79/F. No ] 1254 GI/78—4.

G.&.R. 128(E).—In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the Central Govern- ment hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 203/67-Central Excises, dated the 9th September, 1967, namely :—

In the said notification, in the Table below the proviso, for the letters and figures "Rs. 46.55", "Ra 23.75", "Rs. 57.45", "Rs. 23.75", "Rs. 49.05" and "Rs. 52.75", occurring In column (3) against S, Nos. 1, 2, 3, 4, 5 and 6, the letters and figures "Rs. 50,00", "Rs. 25.00", "Rs, 60.00", "Rs, 25.00", "Rs, 50.00" and "Rs. 55.00" shall, respectively, be substituted.

[46/79/F. No. 344/1/79-TRU]

T. R. RUSTAGI, Under Secy.

G.S.R. 129(E)—In exercise of the powers conferred by sub-rule (1) of mle 8 of the Central Excise Rules, 1944 the Central Government hereby exempts crude glycerine falling under sub-item 1 of Item No. 14C of the First Schedule to the Central Excises and Salt Act, 1944 (] of 1,944) and consumed within the factory in which it is pro- duced for further manufacture of any variety of glycerine

falling under sub-item 2 of the said Ttcm No. 14C, from the whole of the duty of excise leviable thereon :

Provided that where such consumption is elsewhere tliBn in the factory of production, the exemption contained in this notification shall he allowable only if the procedure laid down in rule 56A of the said rules is followed.

[47/79/F. No. ]

G. K. PILLAI, Under Secy.

G.S.R. 132(E).—fn exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts, carbon dioxide, falling under sub-item (iv) of Item No. 14H 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 in excess of one rupee per kilogram.

T50/79]

LAJJA RAM, Dy. Secy.

G.S.R. 130IE).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 25/64-Ccntral Excises, dated the 1st March, 1964, the Central Government hereby exempts nitric acid falling under Item No. 14G 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.

[No. 48/79/F. No. 1

G.S.R. 133(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 chlorine falling under Item No. 14H 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, if used in the manu- facture of hydrochloric acid falling under Item No. 14G of the said Schedule and the duty of excise is leviable whether in whole or part, on such hydrochloric acid;

Provided that in respect of the said chlorine produced elsewhere than in the factory of production of the said hydrochloric acid, the procedure set out in rule 56A of the said rules is followed,

[51/79]

G.S.R. 131(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 sulphuric acid falling under Item No. 14G 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, if used in the manufacture of hydrochloric acid falling under the said Item No. 14G of the said Schedule and the duty of excise is leviable whether in whole or part on hydrochloric acid;

Provided that in respect of the said sulphuric acid produced elsewhere than in the factory of production of the said hydrochloric acid, the procedure set out in rule 56A of the said rules is followed.

[49/79]

the Central Government hereby exempts rubber products falling under sub-item (2) of Item No. 16A of the First Schedule to the Central Excises anJ Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of thirty five per cent, ad valorem.

[54/79] G.S.R. 134(E).—In exercise of the powers conferred by sub- rule (1) of rulo 8 of the Central Excise Rules, 1944, the Central Government hereby exempts fertilisers of the description specified in column (2) of the Table below and falling under Item No. 14HH of the First Schedule to the Central Excises and Salt Act, 1944 (1 of J944), from so much of the duty of excise leviable thereon as is in excess of the duty leviable at the rate specified in the corresponding entry in column (3) of the said table.

TABLE

Rate of duty

s. No. Description

7.5 percent.

ad valorem.

1. Fertilisers other than—

(i) Single Super Phosphate (ii) Triple Super Phosphate

3,75 por cent.

2, Single Super Phosphate

ad valorem.

3.75 per cent.

3. Triple Super Phosphate

ad valorem.

[52/79] T. R. RUSTACI. Under Secy.

G.S.R. 135(E).—Jn exercise of the powers conferred by sub-rule (1) of rulo 8 of the Central Excise Rules, 1944 wild in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 44/72-Ccntral Excises, dated the 17th March, 1972, the Central Government hereby exempts soap, other sorts falling under sub-item (2) of Item No. 15 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 in excess of fifteen per cent, ad Valorem ;

Provided that thc value of such soap is below rupees

seven thousand and eight hundred per metric tonne.

[53/79]

G.S.R- 137(E)-—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944 and in super- session of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 16/68-CentraI Excises, dated the 1st February, 1968, the Central Government hereby exempts plywood and boards^ specified in column (2) of the Table hereto annexed and falling G-5.R. 136(E).—In excrete of thc powers conferred by sub-rule (1) of rule 8 of thc Central Excise Rules, 194^,

under Item No. 16B of the First Scheduled to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of the duty specified against the corresponding entry in column (3) of the said Table.

TABLE

S. No. Description

Rate of duty

1 2

3

Twenty per cent.

1. Commercial plywood

ad valorem. Twenty pec writ. ad valorem.

2. Batten boards and block boards (in- cluding flush doors) having both faces of commercial plywood

3. Insulation boards and Hard boards Ten per cent. ad valorem.

Ten per cent. 4, Marine plywood and Aircraft

description on which the appropriate amount of duty has already been paid, from so much of the duty of excise as is equivalent to the amount of duty already paid on plywood or board, as the case may be, used in its manufacture.

[56/79]

ad valorem.

plywood

Twenty per cent. ad valorem.

5. Veneered particle boards excluding particle boards with decorative ve- neers on one or both faces

Nil

6, Unveneered particle boards

7. Decorative plywood made from com- Nil

mercial plywood on which the appro- priate amount of duty has been paid, in the process of manufacture of radio cabinets, meter boxes or components of furniture.

Explanation :—In this notification, commercial plywood

means all varieties of plywood other than—

(i) decorative plywood; (ii) fire proof plywood; (iii) flame proof plywood; (iv) structural plywood; (v) marino plywood; (vi) aircraft plywood; and

(vii) plywood for tea-chests falling under sub-item (i) of

the aforesaid Item No. 16B.

[55/79]

G.SJt. 138(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 plywood, or board of any description falling under Item No. 16B of the First Schedule to the Central Excises and Salt Act, 1944 (1 i>f 1944), and manufactured from plywood or board of another G.S.R. 139(E).—In pursuance of rule 96ZB of the Central Excise Rules, 1944 and in supersession of the notification of the, Government of India in the Department of Revenue and Banking No. 126/77-Central Excises, dated the 18th lunt, 1977, the Central Government hereby directs that the rate per month per htind press employed in the manufacture of coarse grain plywood shall be four-hundrsd and twenty rupees.

Explanation.—Nothing contained in this notification shall apply to any hand press employed in the manufacture of coarse grain plywood, if the hand press is operated with the aid of hydraulic jacks.

[57/79]

of counts exceeding 45 but not exceeding 55

one hundred and seventy-five paise, plus fifteen paise per count exceeding 45

six paiso per count."

5. of counts exceeding 55

(c) in the proviso, for clause (li), the following clause

shall be substituted, namely :—

"(ii) in the case of yarn, single or multiple fold, in cross reel hanks, the duty leviable shall be as specified in Table II hereto annexed, subject to the condition that such yarn is purchased by a registered handloom co-operative society or any organisation set up or approved by the Government for the development of handlooms and payment for such yarn is made by cheque drawn by such co-operative society or organi- sation, as the case may be, on its own Bank Account;";

(d) after tho proviso and before the explanation, the

following Tablo shall be inserted, namely :—

"TABLE-II

S. No. Description Rate of duty per kilograme

1 2 3

1. 2.

1,5 paiso per count exceeding

20

3.

10 paise, plus 4 paise per

count oxceeding 25

4.

50 paise, plus 8 paiso per count exceeding 35

5.

130 paise, plus 14 paise per

count exceeding 45

6.

Cellulosic spun yarn and Cotton yarn— of counts not exceeding 20 Nil of counts exceeding 20 but not exceeding 25 of counts exceeding 25 but not exceeding 35 of counts exceeding 35 but not exceeding 45 of counts exceeding 45 but not exceeding 55 of counts exceeding 55 272.5 paise, plus 5.5 paise per count exceeding 55".

G.S.R. 140(E).—In exercise of the powers conferred by sub- rule (1) of rub 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Department of Revenue and Banking, No. 131/77-CentraI Excises, dated the 18th June, 1977, namely :—

In the said notification,—

(a) for the words "the Table", wherever they occur, the

word and figure "Table 1" shall be Substituted;

(b) for the Table, the following Table shall be substituted,

namely :—

"TABLE-I

S. No. Description

Rate of duty per

kilogram

I 2

3

Cellulosic spun yarn and Cotton yarn—

1. 2.

of counts not exceeding 25 of counts exceeding 25 but not exceeding 35

one and a half paise per count forty paise, plus four paise per count exceeding 25

3. of counts exceeding 35 but not exceeding 45

eighty-five paise, plus nine paise per count exceeding 35.

G.S.K, 141(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957\ the Central Government hereby makes the

following further amendments in the notification of the Government of India in the Department of Revenue and Banking No, 136/77-Central Excises, dated the 18th Tune, 1977, namely :—

In the said notification, in the first proviso, for clause (ii), the following clause shall be substituted, namely :—

"(ii) in the case of powerioom fabrics, [other than those covered by clause (ib)] and in the case of handloom fabrics [other tnan those covered by clause (i) and clause (ia)] when processed, in either case, by an independsnt processor, the appro- priate rate of duty as specified in the Table shall be reduced by thirty per cent, of such rate, subject to the condition that such reduction from such rate shall not exceed three per cent, ad valorem.".

[59/79]

G.S.R. 142(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1V44, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby makes the following further amendments in the notification of the Govern- ment of India in the Ministry of Finance (Department of Revenue), No. 226/77- Central Excises, dated the 15th July, 1977, namely :—

In the said notification, in the first proviso, for clause (iii), the following clause shall be substituted, namely :—

"(iii) in the case of powerloom fabrics [other than those covered by clause (iia)] and in the case of handloom fabrics [other than those covered by clause (i) and clause (ii)] when processed, in either case, by an independent processor, the appropriate rate of duty as specified in the Table shall be re- duced by thiity per cent of such rate, subject to the condition that such reduction from such rate shall not exceed three per cent, ad valorem;".

[No. 60/79]

LAJJA RAM, Dy. Secy, G.S.R. 143(E).—hi exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts floor coverings falling under Item No. 22G of the First Schedule lo the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon :

Provided that no such exemption shall apply to any floor coverings in or in relation to the manufacture of which any process is ordinarily conducted with the aid of machines whether operated with or without the aid of power or sleam.

[No. 61/79]

G.S.R. 144(E).—Whereas floor coverings, namely, carpets, carpeting, and rugs, (made up or not), have been specified in Item No. 22G of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), by clause 29 of the Finance Bill, 1979, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law;

And whereas it is not intended that, pending the enactment of the Bill aforesaid, duties of excise should be levied and collected on such floor coverings both under (a) ItcmNos. 19, 21 and 22 of the said First Schedule, and (b) under Item No. 22G of the said First Schedule.

Now, therefore, in exercise of (he powers conferred by sub-Mile (1) of rule 9 "f the Central Excise Rules 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts, until the enactment of the Finance Bill. 1979, floor converings, namely, carpets, carpeting, and rugs, (made up or not), from the whole of the duty of excise leviable thereon under Ttems Nos. 19. 21 and 22 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and under the Addi- tional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957).

[No. 62/79]

T. R. RUSTAGI, Under Secy.

G.S.R. 145(E).—In exercise of the powers conferred by sub-rule (1) of rule 9 of the Central Excise Rules, 1944, the Central Government hereby exempts glass shells, glass globes and chimneys for lamps and lanterns falling under sub- item (3) of Item No, 23A of the First Schedule to th

[No. 63/79]

LAJIA RAM, Dy. Secy,

G.S.R. 146

[64/79]

T, R. RUSTAGI, Under Secy.

G.S.R. I47(E) In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 37/75-Central Excises, dated the 1st March", 1975, Ihe Central Government hereby exempts sanitaryware falling under sub-item (2) of Item No. 23B of the First Schedule lo the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of thirty-five per cent, ad valorem.

[65/79]

G.S.R. I48(E).—Tn exercise of the powerss conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 45/74-Central Excises, dated the 1st March, 1974, the Central Government hereby exempts domestic refrigerators, falling under Item No. 29A of the First Schedule lo the Central Excises and Salt Act, 1944 (1 of 1944), of a capacity not exceeding 165 litres from so much of the duty of excise leviable thereon as h in exces" of forty per cent, ad valorem.

[S6/79]

LAJJA RAM, Dy. Secy.

G.S.R. 15KE).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules 1944, tho Central Government hereby exompts floursecent Hunting tubes falling under sub-item (2) of Item No. 32 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 ag is In excess of thirty per cent, ad-valorem.

[69/79] G.SR. 149(E>.—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules 1944 and in supersession of the notification of the Government of India in the Department of Revenue and Banking No, 190/77- Central Excises, dated the 18th June. 1977, the Central Government hereby exempts power driven pumps falling under Item No 30A 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 in excess of five per cent ad valorem.

[67/79]

G. K, PILLAI, Under Secy.

G.S.R. 152(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 winding wires made of copper or aluminium, falling under sub-item (i) of Ttem No. 33B 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 in excess of ten per cent, advalorem.

[ 70/79]

G.S.R. 15

Provided that where such plates of electric storage batte- ries are produced by a manufacturer for use as a component part in the manufacture of electric batteries In his factory, the rate of duty on the plates of electric storage batteries shall be rupees four hundred and fifty per month.

G.S.R. 1S3(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 two-wheeled motor vehicles, falling under sub-item 1(1) of Item No. 34 of the First Schedule to the Central Excises and Salt Act, 1944

[68/79]

(1 of 1944), of engine capacity not exceeding 75 cubic centi- metres from so much of the duty of excise leviable thereon as is in excess of ten per cent, ad valorem.

{71/79]

LAJJA RAM, Dy. Secy.

CS.R. 155(E).—In exercise of the powers conferred by sub-rule (1) of ]Ule 8 of the Central Excisc Rules, 1944, the Central Government hereby exempts Three-wheeled saloon cars, falling under sub-item (1) of Item No. 341 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable ihercon as is in excess of fifteen per cent, ad valorem, subject to the following conditions, that —

(a) an officer not below the rank of an Assistant Collec- tor of Central Excise (hereinafter referred to as the said officer) is satisfied that such three-wheeled saloon cars are required for use solely at taxis; and

(b) the manufacturer furnishing to the said officer a certificate from an officer authorised by the con- cerned State Transport Authority in this behalf within three months of the date, of clearance of the three-wheeled saloon car by the manufacturer after payment of duty or such extended period as the said officer may allow, to the effect that each such three-wheeled saloon car ha* been registered for use solely as a taxi.

[73/79]

T. R. RUSTAGI, Under Secy.

G-S.K. .154(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Department of Revenue and Banking No. 83/77 dated 7th May, 1977, the Centra) Government hereby exempts any dumper falling under Item No. 34 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), —

(;jj of which the net weight (excluding pay-load) is more than eight tonnes and which is designed for a maxi- mum pay-load of ten tonnes or more; and

(b) which fa designed for use off the high way, from so much of (he duty of excise leviable thereon as is in excess of eight per cent, ad valorem.

[72/791

G. K. 1'ILLAT, Under Secy

G.S.R. 156(E)—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules 1944 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 153/71-Ccntral Excises, dated the 26th July, 1971, the Central Government hereby exempts parts and accessories of motor vehicles and tractors including trailers falling undor Item No. 34A of the First Schedule

1254 GI/78—S.

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 proved to the satisfaction of the Collector of Central Excise and subject to iuch conditions and procedure prescribed by him that the aforesaid parts or accessories are intended to be used in the manufacture of assembled components of motor vehicles and tractors including trailers, such as Automobile Engines, Piston Assemblies, Break. Assem- blies and Clutch Assemblies and such assembled components are utilised as original equipment parts by the manufacturers of motor vehicles and tractors including trailers falling under Item No. 34 of the aforesaid First chedule ; and

(ii) in relation to any concession in respect of any such parts, the procedure set out in Chapter X of the said rules is followed by such manufacturers of assembled parts.

[74/79]

G.S.R. 1S7(E).—In exercise of the powers conferred by sub-rule (1) of rule R of the Central Excise Rules 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance No. 101/71-Central Excises, dated the 29th May, 1971, the Central Government hereby exempts parts ai.d accessories of motor vehicles and tractors, including trailers falling under Item No. 34A of the First Schedu'e 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 proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that the aforesaid parts Or accessories are intended to be u>-ed as original equipment parts by the manufacturers of motor vehicles and tractors including trailers falling under Item No. 34 of the aforesaid First Schedule; and

(ii) in relation to any concession in respect of any such parts or accessories, the procedure set out in Chap- ter X of the said rules is followed.

{75/79] LAJIA RAM, Dy. Secy.

G.S.R. 15JKE).—Whereas certain parts and accessories of motor vehicles and tractors, including trailers have been specified under Item No. 34A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) by clause 29 of the Finance Bill 1979;

And whereas it is not intended that, pending the enact- ment of the Bill aforesaid, duties of excise should be levied and collected on such parts and accessories of motor vehicles and trHCtors including trailers as have not been specified in the said Item No, 34A but classifiable under the said Ttem, at the rate of duty specified in the said Item;

Now, therefore, in exercise of ihe powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules 1944, the Centra] Government hereby exempts until the enactment of the said Finance Bill, such parts and accessories of motor vehicles and tractors including trai'ers as have not been speci- fied in the said Item No. 34A, from so much of the duty of excite leviable thereon as is In CXCCM of eight per cent, ad valorem.

[76/79]

G.S.R, 159(E).—Whereas certain parts and accessories of motor vehicles and tractors, including trailers have been specified under Item No. 34A of the First Schedule to the Central Excises nnd Salt Act, 1944 (1 of 1944) by clause 29 of the Finance Bill, 1979;

Now, therefore, in exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts parts and accessories of motor vehicles and tractors, including trailers, as have not been specified in the said Item No. 34A but classifiable under the said Item (hereinafter referred to as the said goods) and to which the notification ef the Government of Tndia in the Ministry of Finance (Department of Revenue) No. 76/79-Ccntral Excises, dated the 1st March, 1979, applies and cleared for home consumption hy or on behalf of a manufacturer from one or more factories upto an aggregate value not exceeding rupees one lakh and twenty-five thou- sand during the period commencing on the 1st day of March, 1979 and ending on the 31st day of March, 1979, from the wholo of the duty of excise leviable thereon :

Provided thai an officer not below the rank of an Assis- tant Collector of Central Excise is satisfied that the sum total of the value of the capital investment made from time to time on plant and machinery installed in the industrial unit in which the said goods, under clearance, are manufac- tured is not more than rupees ten lakhs.

Explanation T.—for the purposes of determining the value of uny capital investment, only the face value of the invest- ment at the time when such investment was made shall be taken into account.

Explanation II.—For the purposes of determining the value of clearances under this notification, the value of the said goods cleared for captive consumption within the factory in which the said goods are manufactured shall not be taken into account.

Explanation III,—In this notification, the expression "fac- tory" has the meaning assigned to it in clause (m) of section 2 of the Factories Act, 1948 (63 of 1948).

2, Nothing contained in this notification shall apply to a manufacturer if the total value of the said goods cleared for home consumption by him or on his behalf from one or more factories during Uje period commencing on the 1st day of April, 1978 and ending on Ihc 28th day of February, 1979 had exceeded rupees twenty-seven lakhs and fifty thousand.

[77/79] O. K. PILLAI, Under Secy.

G.S.R. 160(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules 1944, and in supersession of the notification of the Govern- ment of India in the Ministry of Finance (Depart- ment of Revenue) No. 64/60-Cenlral Excises, dated the 20th April, I960, the Cen'ral Government hereby exempts cinema- tograph films, exposed, as described in sub-item TI(i) of Item No. 37 of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944), from so much of the duty of excise leviable thereon as is in excess of eight paise per metre if they arc of a wid h of 30 mm or higher, and of five paise per metre if they are below 30 mm in width :

Provided that the exemption contained in this notification shall apply only to such films as are certified by the Central Board of Film Censors as neusrecls or films of educational value.

[78/79]

T, R. RUSTAGI, Under Secy.

GJ9.R. 161(E)L—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts gramophones, re- cord players, record playing decks or record changer decks falling under sub-item (i) of Item No. 37A 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 fis in excess of ten per cent ad valorem, if—

(i) the above goods are manufactured in an industrial unit in respect of which an officer not below the rank of an Assistant Collector of Central Excise is satisfied thai the sum total of the value of capital investment made from time to time on plant and machinery only is not more than rupees ten lakhs', and

(ii) the total value of such goods cjeared, if any, for home consumption by or on behalf of such manu- facturer from one or more factories during the preceding financial year did not exceed rupees fifty lakh :

Provided that the lower rate of duty as specified in this notification shall .apply only to the first clearances for home consumption by or on behalf of such manufacturer from one or more factories upto a value not exceeding rupees twenty- five lakhs during a financial year :

Provided further that the said lower rate of duty shall, during the period commencing from the 1st day of March, 1979 and ending on the 31st day of March, 1979, apply only to the first clearances for home consumption, by or on behalf of such manufacturer, from one or more factories, lipto a value not exceeding rupees two lakhs subject to the tundition that the total value of the said goods so cleared during the period commencing on the 1st day of April, 1978 and ending on 28th day of February, 1979 did not exceed rupees forty-five lakhs.

[79/79] G. K. PILLAI, Under Secy.

G.S.R. 162<£).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excises Rules, 1944, the Central Government hereby exempts all gramohpone recordi, other than those commonly known as "L. P." or long playing records and "E. P." or extended playing records, falling under Item No. 37A 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.

[80/79]

LAJJA RAM, Dy. Secy.

G.S.R. 163(E).—In exercise of the powers conferred by sub-rule (1) of the rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 154/75-Central Excises, dated the 3rd Juna 1975, namely :—

In the said notification,—

(I) in the Table, for the figures "4.60" and "4.30'\ occurring in column (3), the figures "9.20" and "4.50" shall, respectively, be substituted •

(ii) in the proviso,—

(a) in clause (i),

(I) for the words "one rupee and ten paise", the wordi "two rupees and ninety paise" shall be substituted;

(II) for the letters and figures "Rs. 4.30", wherever they occur, the letters and figures "Ra. 4.50" shall be substituted ;

(III) the Explanation below sub-clause (c) shall be omitt-

ed;

(b) in the Explanation appearing below clause (iv).

claus (ii) shall be omitted.

[81/79]

G.S.R. 164(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Cetrirul Government hereby exempts carded gilled silvers fal- ling under Item No, 43 of the First Schedule to the Central fcxeises and Salt Act, 1944 (1 of 1944) from the whole of the duty of excise leviable thereon, if used in the manufacture of wool tops falling under the said Item No. 43 of the said Schedule and the duty of excise is leviable whether fn whole or part on such wool tops .

Provided thnt in respect of the said curded gilled slivers produced elsewhere than in the factory of production of the said wool tops, the procedure set out in rule 56A of the snid rules is followed.

[82/79J

T. R. RUSTAGI, Und-r Secy.

G.S.R. 165(E),—In exercise of powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts locks, all sorts, and keys there- for, falling under Item No. 47 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) upto a value not exceeding rupees forty thousand cleared for home consump- tion during the period commencing on 1st day of March, 1979 and ending on 31st day of March, 1979, by or on behalf of a manufacturer, from one or more factories :

Provided that the exemption contained in this notification shall not be applicable to a manufacturer whose clearances of the said goods, for home consumption, from one or mor" factories, during the period commcncinc on the 1st day of April, 1978 and ending on the 28th day of February, 1979, had exceeded Rs. 13.75 lakhs.

G.S.R. 166(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 toothbrushes, falling under Item No. 39 of the First Schedule to (he Central Ex- cises and Salt Act, 1944 (1 of 1944), upto a value not exceed- ing rupees forty thousand cleared for home consumption dur- ing the period commencing on the 1st day of March, 1979 and ending on 31st day of March, 1979, by or on behalf of a manufacturer from one or more factories :

Provided that the exemption contained in this notification shall not be applicable to a manufacturer whose clearances of the said goods, for home consumption, from one or more factories, during the period commencing on the 1st day of April, 1978, and ending on the 28(h day of February, 1979, had exceeded Rs. 13.75 lakhs.

[84/79]

G.S.R, 167(E).—In exercise of tile powers conferred by Mib-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all goods falling under Hem No. 68 of the First Schedule to the Central Ex- cises and Salt Act, 1944 (1 of 1944), and manufactured in any premises other than in a factory from the whole of [he duty of excise leviable thereon.

Explanation t

In this notification, the expiession "factory" has the mean- ing assigned to it in section 2(m) of the Factories Act, 1948 (63 of 1948).

[83 /79J

[85/79]

Act, 1944 (1 of 1944), by clause 29 of the Finance Bill 1979;

Now, therefore, in exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts, until the enactment of the Finance Bill, 1979, electrical insulators, electrical in- sulating fittings and parts of such iasulators and insulating fittings,—

(a) falling under Item No. 15A of the Hirst Schedule to the said Act, from the whole of the duty of ex- cise leviable thereon; and

(b) falling under Item No. 23A or Item No. 23B of the First Schedule to the said Act, from so much of the duty of excise leviable thereon as is in excess of eight per cent, ad valorem.

[88/79] G.S.R. 16IME).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Goverriment hereby exempts cycles and partn of cycles falling under Item "No 68 of the First Schedule to the Central Excise and Suit Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon an is iri excess of five per cent ad valorem.

[86/79]

G.S.R. 169(E).—Fn exercise of the powers conferred by rule 174A of the Central Excise Rules, 1944, the Central Govern- ment hereby makes the following further amendment to the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 191/73 Central Excises, dated the 3rd November, 1973, namely :—

In the said notification, item (14) shall be omitted,

[87/79]

G S R. 170AEV Whereas electrical insulators and electrical insulating fittings and parts of such insulators and insulating flttlnos are proposed to be omitted from Items Nos. 15A, 23A and 23B of the First Schedule to the Central Excises and Salt

G.S.R. 171(E).—In exercise of [he powers conferred by sub-iiile (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Department of Revenue and Banking No. 176|77- Central Excises, dated the 18th June, 1977, the Central Oovern- ment hereby exempts goods falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter referred to as the said goods) and cleared for home consumption on or after the 1st day of April in any financial year, by or on behalf of a manufacturer from one or more factories,—

(a) in the case of first clearances of the said goods up to an aggregate value not exceeding rupees fifteen lakhs, from the whole of the duty of excise levia* Me thereon; and

(b) in the case of the clearances (being clearances of the said goods of an aggregate value not exceeding rupees fifteen lakhs), immediately following the said first clearances of the value of nipees fifteen lakhs, from so much of the duty of excise leviable thereon as is in excess of four per cent, ad valorem. ,

Provided that an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the sum total of the value of the capital investment made from time to time on plant and machinery installed in the industrial unit in which the said goods, under clearance, are manufactured is not more than nipees ten lakhs.

Explanation I.—For the purposes of determining the value of any capital investment, only the face value of the invest- ment at the time when such investment was made shall be taken into account.

Explanation II.—For the purposes of determining the value of clearances under this notification, the value of the said goods cleared for captive consumption within the factory in which the said goods are manufactured shall not be taken into account.

Explanation III.—In this notification, the expression 'factory' has the meaning assigned to it in clause (m) of section 2 of the Factories Act, 1948 (63 of 1948).

2. Nothing contained in this notification shall apply to a manufacturer, if the total value of the said goods cleared for home consumption by him or on his behalf from one or more factories in the preceding financial year had exceed- ed rupees thirty lakhs.

3. This notification shall come into force on the 1st day of April, 1979.

(89[79^ C.S.R. 172(E).~-In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 read with sub-section (4) of section 37 of the Finance Act, 1978 (19 of 1978), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No, 120/78-Central Excises, dated the 12th May, 1978, the Central Government hereby exempts all the goods mentioned in the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of special duty of excitie leviable thereon under sub-section (1) of section 37 of the Finance Act aforesaid, for the period commencing on the 1st day of March, 1979 and ending on the 31st day of March, 1979.

[90/79]

G.S.R. 173(E).—In exercise of the powers conferred by sub-rale (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 32 of the Finance Bill, 1979, which clause has, by virtue of the declaration made in the said Bill undeiJ the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts all the goods set forth in the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), other than those comprised in Items New. 1. 2(1), 3, 10, 11. 11A(1), 11AO), 11AH), 11A(5), 11C, 12, 14AA(2), 14HH, 15C. 16, 16AA, 18, 18A, 18B, 18D, 18E, 18F, 19. 20, 21. 22. 22A, 22AA, 22B, 22F. 23, 25, 26, 26A, 26AA, 26B, 27. 27A, 28, 33AA, 37, 39, 41, 42 and 43 of the said First Schedule, from the whole of the special duty of excise leviable thereon under sub- clause (1) of clause 32 of the Finance Bill, 1979.

[91/791

G.S.R. 174(E).—In exercise of the powers conferred by rule!! 12, 12A and 191A of the Central Excise Rule;,, 1944 rend with dau% 32 of the Finance Bill, 1979 which clause has, by virtue of the deduction made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby directs that where any goods have been subjected to a special duty of excise under the aforesaid clause and where on the export of such goods to any country or territory outside India, other than Nepal and Bhutan, the Central Government, by a notification under the said rules 12 and 12A or the Central Board of Excise and Customs, by a declaration under the said rule 191 A, as the case may be, has permitted a rebate of excise duty paid orr such goods under the Central Excises and Salt Act, 1944 (1 of 19441, a rebate of the special duty of excise shall also be made subject to the same conditions as govern the rebate of exci¹*: dutv.

[92/791

G.S.R. 175(E).—In exercise of the powers conferred by rule 191B of the Central Excise Rufes, 1944, read with clause 32 of the Finance Bill, 1979 which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby directs that where any goods are liable to special duty of excise under the aforesaid clause and where the Central Government has, by a notifiaction issued under the said rule 191B, per- mitted the manufacture of specified articles, in bond, from specified excisable goods, manufacture of such articles, in bond, from such excisable goods shall also be permissible for the purposes of the aforesaid clause subject to the same conditions as covern such manufacture under the aforesaid rule 19IB

L93 /791 G.S.R. 176

Provided that the exemption contained in this notification shall be applicable only to those specified goods, in respect of which, notifications under sub-rule (1) of rule 8 of the aforesaid rules have been issued by the Central Govern- ment exempting them from so much of the duty of excise leviable thereon as is equivalent to the amount of duty of excise already paid on the intermediate products speci- fied in the respective notifications.

[94/79] G. K, PIU.AT, Under Secy.

G.S.R. 177(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rule&, 1944, the Central Government hereby exempts the excisable goods of the description specified in column (5) of the Table hereto annexed (such goods being hereinafter referred to as "final products") and falling under such Item No. of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), as is specified in the corresponding entry in column (4) of the said Table, from so much of the duty of excise leviable thereon as ia equivalent to the amount of—

(a) the duty of excise leviable under the aforesaid First Schedule plus the special duty of excise, levied under sub-section (1) of section 37 of the Finance Act, 1978 (19 of 1978), or leviable under sub-clause (1) of clause 32 of the Finance Bill, 1979, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collec- tion of Taxes Act, 1931 (16 of 1931), the force of law, OR as the case may be,

(b) the additional duty leviable under section 3 of the

Customs Tariff Act, 1975 (51 of 1975);

already paid on the goods of the description specified in the corresponding entry in column (3) of the said Table (such goods being hereinafter referred to as "inputs") and falling under such Ttem No. of the aforesaid First Schedule as is specified in the corresponding entry in column (2) of the said Table :

Provided that;—

(i) the inputs specified in column (3) of the said Table against a particular serial number in column (1) thereof are used in the manufacture of the final products specified in the corres- ponding entry in column (5) of the said Table against the said serial number ;

(ii) where the duty of excise leviable on any final product is less than tiio amount of duty of excise (Including special duty of excise aforesaid) or the amount of additional duty aforesaid, as the case may be, paid on the inputs used in the manufacture of such final product, the extent of exemption shall be restricted to the duty of excise leviable on such final product; and

(iii) in relation to the exemption under this notification,

the procedure set out in rule 56A of the aforesaid rule is followed

1254OI/78—6

THE TABLE

S. Item No. Description of Item No. Description of final No. of the inputs of the products

said First said First Schedule Schedule

1 2

}

3

4

1. 16 Tyres and Tubes 34B Forklift trucks and platform trucks.

2. 31

34B

Electric storage batteries

Forklift trucks and platform trucks.

27

3.

Aluminium

29A

Refrigerating and air-conditionfng appliances and machinery, all sorts and parts thereof.

G.S.R. 178(E).—In exercise of the powers conferred by sub-rule (1) of rule 56A of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notifica- tion of the Government of India in the Ministry of Finance (Department of Revenue) No. 223/62-Central Excises, dated the 29th December, 1962, namely :—> 4. 26A Copper pipe and 29A

tubes

In the said notification, after item 43, the following

items shall be inserted, namely :—

"44. Glycerine. 45. Electrical stampings and laminations, all sorts.

Refrigerating and air-conditioning appliances and machinery, all sorts and parts thereof.

46. Forklift trucks and platform trucks.

26AA

5.

Steel sheets and 29A

plates

47. Wool tops and carded gilled slivers, containing, in cither case, more lhan fifty per cent, by weight of wool calculated on the total fibre content.

Refrigerating and air-conditioning appliances and machinery, all sorts and parts thereof,

6. 26AA Steel sheets

28A

48. Safes and strong-boxes, strong-room linings and strong-room doors and cash and deed boxes and the like failing under Item No. 48 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)".

Electrical stampings and laminations, all sorts.

[96/79J

7. 28A

30

Electric motors, all sorts and parts

thereof.

Electrical stamp- ings and lami- nations, all sorts

8. 26AA

63

Wire ropes.

Steel billets and wire rods

. 26AA

9.

Steel sheets and 48

plates

Safes, strong boxes strong-room lin- ings and strong- room doors and cash and deed boxes and the like

[95/79]

LAJJA RAM, Dy. Secy.

G.S.R. 179(E).—In exercise of the powers conferred by

sub-rule (1) of rule 173A of the Central Excise Rules, 1944

and in continuation of the notification of Government ol

India in the Ministry of Finance, Department of Revenue

and Insurance or Department of Revenue or Departmeni

of Revenue and Banking, as the case may be, Nos. 171/69- CentrHl Excises, duted the 21st June, 1969, 121/70- Contral Excises, dated the 28lh May, 1970, 179/71-Central Excises, dated the 23rd September, 1971, 195/71 -Central Excise, dated the 12th November, 1971, 117/72-Central Excises, dated the 25th March, 1972, 161/73-Central Excise* dated the 16th August. 1973, 33/76-Central Excises, dated the 28th February, 1976, 188/77-Central Excises, dated the 18th June, 1977 and 69/78-Central Hxcises, dated the 1st March, 1978, the Central Government hereby further specifies the following excisable goods as cxciuable goods to which the provisions of Chapter VII-A of the said rules shall apply, namely :—

The goods comprised in Ttems Nos. 22G, 47 and 59 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944).

[97/79]

G.S.R. 180(E).—In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amend- ments in the notification of the Government of Tndia in (he Ministry of Finance (Department of Revenue) No. 197/62-Central Excises, dated the 17th November, 1962, namely :—

In the Table annexed to the said notification, in column (2), against Serial No. 1,—

(i) for the entry 'Birin, Snuff and Chewing Tobacco', the entry 'Biris, snuff, chewing tobacco and hookah tobacco' shall be substituted;

(ii) for the entry 'wool tops, lhat is to say, tops containing more than fifty per cent, by weight of wool calculated on the total fibre content', the entry "wool tops and carded gllled slivers, containing, in either case, more than fifty per cent by weight of wool calculated on the total fibre content' shall be substituted;

(jii) for the entry 'Yam, all sorts, falling under Item 18E of the First Schedule to the Central Excises and Salt Act, 1944 (I of J944)', the entry 'Non- cellulosic spun yarn falling undef Item No. 18E of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)'"shall be substituted;

(iv) the entry "Cycles, parts of cycles (other than motor cycles) namely, free wheels and rims" shall be omitted;

(v) the following entry shall be inserted at the end,

namely:—

"Carpets, carpeting, and rugs (made up or not) falling undef Item No. 22G of the First Sche- dule to the Central Excises and Salt Act, 1944 (1 of 1944), Locks, all sorts and keys therefor; Tooth brushes".

[98/79]

G.S.R. 181(E).—In exercise of the power* conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification dT the Government of India in the Ministry of Finance (Department of Revenue) No. 71/78-Ccntral Excises, dated the 1st March, 1978, namely:—

In the said notification, in Explanation in of the first paragraph, for clause (vl), the following clause shall be substituted, namely:—

"(vi) in respect of goods of the description *pecified against serial number 41 of the said Table, the value of the following goods shall be taken into account:—

(1) Brake linings. (2) Clutch facings. (3) Engine Valves (4) Gaskets. (5) Nozzles and Nozzle holders, (6) (a) Pistons.

(b) Piston rings. (c) Gudgeon pins. (d) Circlips.

(7) Shock absorbers. (8) Sparking plugs. (9) Thin-walled bearings,

(10) Tie-rod-ends. (11) Electric hom". (12) Filter elements, Inserts and Cartridges".

199/79]

G.S.R. 182(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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 71/78-Central Excises, dated the 1st March, 1978, namely:—

In the Table annexed to the said notification, after S. No. 69 and the entries relating thereto, the following shall be inserted, namely:-—

(3)

(2)

a)

"70. 71. 72.

Asbestos fibre and yarn. Locks, all sorts and keys therefor. Toothbrushes."

22 F 47 59

2. This notification shall come into force on the 1st day

of April, 1979.

[100/79]

G.S.R 183.—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby rescinds the following notifi- cations of the Government of India in the Ministry of Finance, Revenue Division, Department of Revenue, Department of Revenue and Insurance, Department of Revenue and Company Law or Department of Revenue and Banking, as the case may be, namely :—

1. Notification No. 20-Central Excises, dated the 4th June, 1949.

2. Notification No. 13/55-Central Excises, dated the 2nd April, 1955.

3. Notification No. 96/57-Central Excises, dated the 30th November, 1957.

4. Notification No. 117/60-Central Excises, dated the 24th September, 1960.

5. Notification No. 25/62-Central Excises, dated the 241h April, 1962.

6. Notification No. 30/63-Central Excises, dated the 1st March, 1963.

7. Notification No. 204/63-Central Excises, dated the 30th November, 1963.

8. Notification No, 107/64-Central Excises, dated the 9th May, 1964.

9. Notification No 168/65-Ccntral Excises, dated the 16th October, 1965.

10. Notification No 195/67-Central Excises, dated the 26th August, 1967.

H. Notification No. 39/68-Central Excises, dated the 1st March, 1968.

12. Notification No. 13/69-Central Excises, dated the 22nd February, 1969.

13. Notification No. 99/71-Central Excises, dated the 29th May, 1971.

14. Notification No. 152/71Central Excises, dated the 26th July, 1971.

15. Notification No. 31/72-Central Excises, dated the 17th March, 1972.

16. Notification No. 80/72-Central Excises, dated the 17th March, 1972.

17. Notification No. 82/72-Central Excises, dated the 17th March, 1972.

18. Notification No. 83/72-Central Excises, dated the 17th March. 1972.

19. Notification No. 86/72-Central Excises, dated the 17th March, 1972.

20. Notification No. 213/72 Central Excises, dated the 1 lth November, 1972.

21. Notification No. 29/73-Central Excises, dated the 1st March, 1973.

22. Notification No. 32/73-Central Excises, dated the 1st March, 1973.

23. Notification No. 33/73-Central Excises, dated the 1st March, 1973.

24. Notification No. 74/73-Central Excises, dHted the 1st March, 1973.

25. Notification No. 194/73 Central Excises, dated the 9lh November, 1973.

26. Notification No. 87/74-Cential Excises, dated the 1st May, 1974.

27. Notification No. 96/74-Central Excises, dated the 25th May, 1974,

28. Notification No. 19/75-Central Excises, dated the 1st March, 1975.

29. Notification No. 20/75-Central Excises, dated the 1st March, 1975.

30 Notification No, 21/75-Central Excises, dated the 1st March, 1975.

51. Notification No. 98/75-Central Excises, dated the 30th April, 1975.

32. Notification No. 101/75-Central Excises, dated the 30th April. 1975.

33. Notification No. 124/75 Central Excises, dated the 12th May, 1975,

34. Notification No. 199/75-Central Excises, dated the 8th September, 1975.

35. Notification No. 234/75-Central Excises, dated the

1st December, 1975

36. Notification No. 59/76-Central Excises, dated the 16th

March, 1976.

37. Notification No. 63/76-Central Excises, dated the 16th

March, 1976.

38. Notification No. 91 /76-Central Excises, dated the 16th

March, 1976.

39. Notification No, 196/76-Central Excises, dated the

19th June, 1976.

40. Notification No. 117/77-Central Excises, dated the

t8th June, 1977.

41. Notification No. 206/78-Central Excises, dated the 1st

December, 1978.

[101/79]

O. K. PILLAI, Under Secy.

G.S.R. No. 185(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts salt falling within Chapter 25 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule.

[No. 4i3/F. No. Bud (Cus)/79]

CUSTOMS

G.S.R. 184(E).—In exercise of the powers conferred by sub- section (1) of section 25 of the- Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is neces- sary in the public interest so to do, hereby exempts the goods specified in the Table Hnnexcd hereto Jnd falling under Head- ing No. 15.07 of the First Schedule to the Customs Tarifl Act, 1975 (51 of 1975), when imported into India, from—

(a) so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of 12.5 per cent ad valorem, and

(b) the whole of the additional duty leviable thereon under

section 3 of the. second mentioned Act :

TABLE

1. Palm oil

2. Rapeseed oil

3. Soyabean oil

4. Sunflower oil

5 Palm oleine.

[No. 42/F. No. Bud(Cus)/79J

G.9.R. No 186(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public Interest so to do, hereby exempts the goods specified in the Table annexed hereto and falling within Chapter 29 or Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of that portion of the duty of customs leviable thereon which is specified in (he said First Schedule, as is In excess of :

(a) twenty-five per cent ad valorem, when the standard

rate of duty is leviable; and

(b) fifteen per cent ad valorem, if the goods are tho produce or manufacture of any country or territory declared by the Central Government under sub-section (3) of section 4 of the Customs Tariff Act, 1975, as preferential area.

TABLE

SI. No.

Description of goods

Novaldimlne

2. Ethoxymothline

3. DIcyandimide

Mono Sodium Gluconate

4.

Guanidine Hcl

5.

6. D-2-amfnobutanol

7. D-Hydioxy-qiiinoline

Methyl Immidazole

8.

9. Tioc (Crude Erylhromycin/Erythromycin Thiocyanatej

10. Furfyl-amine

11. Acetonitrile

12. Aerylonitrile

13. Flirfryldehyde

14. D-2-Phenyl Glyclne

15. 6-APA

16. L-Base

Pancreas

17.

{No. 44/F. No. Bud(Cus)/79]

G.S.R. No. 187 (E).—In exercise of Iho powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, bcinjjsatisfied that it isnecessary in the public interest so to do, hereby exempts the goods speci- fied in ihe Table annexed hereto and falling within Chapter 29 or Chapter 30 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975), when Imported into India from the whole of the duty of customs leviable thereon which is speci- fied in the said First Schedule :

Provided that the goods so imported are used in the manu- facture of life saving drugs and medicines specified in the noti- fication of the Government of India in the Department of Revenue and Banklnc No. 182-Customs, dated the 2nd Aufiust, 1976, as amended from lime to time ;

Provided further that the importer, by execution of a b ond in such form and for such sum as may be prescribed by the Assistant Collector of Customs, binds himself to pay on demand in respect of such aforesaid goods as are not proved to the satisfaction of the Assistant Collector of Customs to have been used for the aforesaid purpose, an amount eque] to the duly leviable on such goods but for the exemption contained herein.

TABLE

Description of goods

Sl.No.

(2)

(0

Colistin and its salts

1.

CarbenicilHn

2.

Llncomycin Hcl

3.

Flurouracil

4.

NNN Triethyiene Thio Phosphate

5.

Vinblastin Sulphate

6.

Vincristine Sulphate

7.

Mitomycin C

8.

Rifampicin

9.

Allopurinol

10.

Cyclophosphamide

11.

Busulphan

12.

Mercaptopurine

13.

Chlorambucil

14.

Melphalan

15.

Pyridlnol Carbamate

16.

Clofazimine

17.

Azathoprlne

18.

L-Asparaginase (Coiaspase)

19.

Halothane

20.

L-Dopa

21.

Poliomylltis Vaccine

22.

[No. 45/F.No. Bud(Cus)(79] G.S.R. 188 (E).—In exercise of the powers conferred by sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is neces- sary In the public interest so to do, hereby exempts power tillers, falling within Chapter 84 or Chapter 87 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported Into India, by or on behalf of any Agro-Industries Corpora- tion, such Corporation being a Corporation owned by the Central Government or a State Government or partly by the Central Government and partly by a State Government, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule.

[No. 46/F. No. BndfCus)/79]

G.S.R. 189(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Gov- ernment of India in the Department of Revenue and Banking No. 272-Customs, dated the 2nd August, 1976, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts computers and compxiter sub-systems, falling under sub-heading No. (2) of Heading No.

84.51/55 of the First Schedule Lo the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from—

(a) BO much of that portion of the duty of customs leviable thereon, which is specified In the said First Schedule, as h In excess of forty per cent ad valorem; and

(b) so much of the additional duty of customs leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as is in excess of ten per cent ad valorem.

[No. 47/F. No. Bud(Cus)/79]

G.S.R. 190(E).—In exercise of the powers conferred by sub- section (I )ofsection 25 of the Customs Act.1962 (52 of 1962), the Cntr.tl Government, being satisfied lhat it is necessary in the public interest so to do, hereby exempts such of the goods falling within the Chapters or Heading Numbers of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in thj Table b^low, ai fall also under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944(1 of 1944) when imported into India, from the whole of the additional duty leviable thireon under section 3 of the said Customs Tariff Act, 1975.

THE TABLE

SI. Chapters or Heading Nos. in tho First Schedule to the No. Customs Tariff Act, 1975.

1. Chapters 2 to 23 (both inclusive)

2. Chapter 25

3. Chapter 26

4. Heading No. 27.09

5. Chapter 31

6. Chapter 41

7. Chapter 44

8. Chapter 49

9. Heading Nos, 50.01 and 50.02

10. Heading No. 53.01/05

11. Heading No. 54.01/02

12. Heading No. 55.01/04

13. Heading No. 57.01/04

14. Heading Nos. 71.01, 71.02, 71.03, 71.04 and 71.05/11

15. Chapter 72

16. Chapter 75

17. Chapter 77

18. Chapter 80

19. Chapter 81.

20. Heading No. 87.08

21. Heading T^o. 90.(9.

22. Heading No. 90.21

23. Chapter 99

24. Heading No. 100.03

[No. 48/F. No. Bud (Cus)/79 1254 GI/78—7

Government of India in the Ministry of Finance or in the Department of Revenue and Banking, or Department of Reve- nue, as the case may be, specified in the Schedule below, and fall also under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, 1975 :

Provided that the exemption under this notification with res- pect to any goods mentioned in any notification specified in the said Schedule shall be subject to the conditions, if any, subject to which such goods arc exempt by virtue of such noti- fication, either partially or wholly, from the duty of customs specified in the First Schedule to the said Customs Tariff Act, 1975.

THE SCHEDULE

 1. No.  262-Customs,   dated  the  11th  October,  1958.
 2. No.  166-Customs,   dated  the  2nd  August,  1976.
 3. No,  197-Customs,   dated  the  2nd  August,  1976.
 4. No  216-Custom8,    dated  the  2nd  August,  1974.
 5. No.  249-Customs,   dated  the  2nd  August,  1976.
 6. No.  302-Customs.  ,  dated  the  2nd  August,  1976.
 7. No.  308-Customs,   dated  the  2nd  August,  1976.
 8. No.  312-Customs,  ,  dated  the  2nd  August,  1976.
 9. No.  313-Customs,  , dated  the  2nd  August,  1976
10. No.  320-Customs,  ,  dated  the  2nd  August,  1976.
11. No.  106-Customs,  ,  dated  the  1st  July,  1977.
12. No.  40-Customs,   dated  the  1st  March,  1978.
13. No.  41-Customs,   dated  the  1st  March,  1978.
14, No  42-Customs,    dated  the  1st  March,  1978.
 15 .  No,  43-Customs, dated  the  1st  March,  1978,
16. No.  45-Customs,   dated  the  1st  March,  1978.
17. No.  49-Customs,  dated  the  1st  March,  1978.
18. No.  243-Customs,   dated  the  26th  December,  1978.
19. No.  14-Customs,   dated  the  18th  January,  1979

[No. 49 [¥. No. Bud(Cus)/79]

G.S.R 191(E).—In exercise of the powen conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is neces- sary in the public interest so to do, hereby exempts such of the goods as arc partially or wholly exempt from the duty of customs specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), by virtue of the notifications of the

G.S.R. 192(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so lo do, hereby tAempts blades for leather shaving machine (Hydraulic), falling under Heading No. 82.06 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and falling under Ttem No. 68 of the First Schedule lo the Central Excises and Salt Act, 1944 (1 of 1944), when imported into India, from the whole of the additional duty leviable thereon under section 3 of the "aid Customs Tariff Act, 1975.

[No. 50/F. No. Bud. (Cus.)/79]

G.S.R. 193 (E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 31 of the Finance Bill, 1979, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes ACT, 1931 (I 6 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hcie- by exempts the goods specified in column (2) of the Table anne- xed hrcto, being goods mentioned in the First Schedule to the Customs Tariff Act, 1975 (5J of 1975) (hereinafter referred to as the First Schedule), from so much of the auxiliary duly of customs leviable thereon under sub-clause (1) of clause 3] of the said Finance Bill as is in excess of the rate specified in the corresponding entry in column (3) of the said Table :

Provided that nothing contained in this notification shall affect the exemption granted under any other notification nf the Government of India for the time being in force, from the auxi- liary duty of customs in respect of the goods referred to in this notification.

THE TABLE

i

S. Description of goods No.

Rate of auxiliary duty of customs

(3)

(1) (2)

Fifteen per cent of the Value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962).

1. Goods in respeel of which the rate of duty of customs speci- fied in the said First Schedule, read with any relevant notifi- cation of the Government of India for the time being in force is 60 per cent advalorem or more but less than 100 per cent ad valorem

(3)

(1) (2)

Five per cent of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962(52 of 1962).

2. Goods In respect of which the rate of duty of customs speci- fied in the said First Schedule, read with any relevant notifi- cation of the Government of India for the time being in force is nil or less than 60 per cent ad valorem.

Five per cent of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962(52 of 1962).

3. Goods in respect of which the duty of customs specified in the said First Sohcdule, read with any relevant notification of the Government of India for the time being in force, is—

(i) At a specific rate; or

(ii) at a specific rate or ad valorem rate, whichever is less or higher, as the case may be; or

(iii) at a specific rate and ad

valorem rate.

Rs. 9.50 per metric tonne.

4. Crude Pjtroleuii, falling under Heading No. 27.09 of the said First Schedule.

Explanation:—For the purposes of SI. Nos. 1 and 1 in the above Table, the expression "the rate of duty of custcms speci- fied in the said First Sched ule read with any relevant notification of tho Government of India for the time being in force," in relation to any article liable to two or more different rates of duty by reason of the country of origin of that article, means that rate of duty which is the highest of those rates.

[No. 51/F. No. Bud(Cus)/79]

(1)

(2)

(3)2 Grains including broken grains. 10 3. 25

Salt.

27

4.

Mineral grease, including petroleum jelly, high speed diesel oil, and goods falling under Sub-heading Nos. (2), (3), (4), (6), (7) and (8) of Hoading No. 27.10.

37

5,

Film strips and film slides for educa-

tional purposes.

6.

40

Goods falling under Sub-heading No-

(3) of Heading No. 40.05/16.

7,

49

Paper money* printed books, including covers for printed books, periodicals, maps, charts and plans, proofs, music, manuscripts, and illustrations specially made for binding in books.

8.

49 or 99

Specimens, models and wall diagrams, illustrative of natural science, medals, antique coins and postage stamps, whether used or unused.

9.

55

Cotton, raw.

10.

59

Goods falling under Heading No-

59.16/17.

11.

71

Industrial diamonds.

12.

72

Current coin of (he Government of

India.

13.

84

Goods falling under Heading Nos. 84.01/02, 84.03, 84.04/05, C4.07, 84.08(1), R4.09, 84.10(1), 84 11(1), 84.11(4), 84.13, 84,14, 84.15(1), 84.16, 84.17(1), 84.18(1), 84.22, 84.23, 84.24U), 84.25, 84.26 84.28, S4.29, 84.30(2). 84.31, 84,32, 84.33, 84,34, 84.35, N4.36, 84.37(1), 84.38(1), 84.39, 84.40(1), 84.41(1), 84.42(1), 84.42(2), 84,43, 84.44, 84.45/48, 84.49, 84.56, H4.57, 84.59(2) and 84.66.

14.

84

G.S.R. 194(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), road with sub-clause (4) of clause 31 of the Finance Bill, 1979, which clause has, by virtuo of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, tho Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the Tabla annexed hereto and falling within ihe Chapter or Chapters of the First Schedule to the Customs Tariffs, Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, from the whole of the auxiliary duty of customs leviable thenson under sub-clause (1) of clause 31 of the said Finance Bill.

TABLE

Description of goods

(1) Stationary or industrial internal combustion piston engines and parts of such stationary or indus- trial internal combustion piston engines excluding those which arc interchangeable for use with motor vehicles other than t h ce specified in item (2) below Serial No-

Chapter No, in tho First Schedule to the Customs Tariff Act, 1975

(2)

(1)

(3)

(2) Internal combustion piston engines or industrial and agricultural tractors and parts there of exclu- ding those which aro interchange- able for use wilh oilier motor vehicles,

1.

7

Puisos including brokon pulses.

(1)

(2)

(3)

(3) Marine engines and parts thereof excluding those which are inter- changeable for use with motor vehicles other than those specified in item (2) above.

15.

85

Goods falling under Heading Nos. 85.01(1), 85.02(1), 85.11(1), 85.18/27(3) and 85.18.27(7).

86

16.

Locomotives and tenders and parts of such locomotives and tenders.

17.

87

Tractors and fire-engines and parts of such tractors and fire-engines.

IS.

98

Composing sticks.

[No. 52/F. No. Bud(Cus)/79]

goods under sub-clause (1) of clause 31 of the said Financo Bill :

Provided that the exemption under this notification with respect to any goods mentioned in any notification specified in the said Schodule shall be subject to the conditions, if any, subject to which such goods are exempt by virtue of such notification cither partially or wholly, from the duty of customs specified in the First Schedule lo the said Cus- toms Tariff Act, 1975,

THE SCHEDULE

G.S.It. 195tE) -In exercise of the powers conferred by sub-seehon (1) of section 25 of the Customs Act, 1962 (52 of 1962), lead with sub-clause (4) of clause 31 of the Finance Bill, 1979, which chaise has by virtue of ttre declaration made in Lhc said Bill under [he Provisional Collection of Taxes Act. 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public in'erest so to do, hereby exempts the goods which the parti- ally or wholly exempt from the duty of customs specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 197.'i), by virtue of the notification!, of the Government of India in the Ministry of Finance or in Department of Revenue and Banking, specified in the Schedule below, from the payment of auxiliary duty of customs leviable on such 1254 GI/78—8

1. No. 2-Custonis, dated the 10th January, 1953,

2. No. 43-Customs, dated the 6th June, 1953.

3. No. 136-Customs, dated the 30th November, 1956.

4. No. 3-Customs, dated the 8th January, 1957.

5. No. 113-Customs, dated (he 16th May, 1957.

6. No. 220-Customs, doted the 12th October, 1957,

7. No. 65-Customs dated the 22nd February, 1958.

8. No. 67-Customs, dated (he 22nd February, 1958,

9. No, 106-Customs, dated the 29th March, 1958.

10. No. 151-Customs, dated the 10th May, 1958.

11. No. 259-Customs, dated the 11th October, 1958.

12. No, 260-Customs, dated the 11th October, 1958,

13. No, 261-Customs, dated the 11th October, 1958,

14. No. 262-Customs, dated the 11th October 1958.

15. No. 269-Customs, dated the 25th October, 1958.

16. No. 271-Cusloms, dated the 25th October, 1958,

17. No. 273-Customs, dated the 25th October, 1958,

18. No. 275-Customs, dated the 25th October, 1958,

19. No. 276-Customs, dated the 25th October, 1958.

20. No. 117-Cusloms, dated the 13th October, 1961,

21. No. 132-Customs dated the 9th December, 1961.

22. No. 26-Customs, dated the 19th February, 1962.

23. No. 136-Customs, dated the 29th September, 1962,

24. No. 16K-Cu;toms, dated the 8th November, 1962.

25. No, 169-Customs, dated the 8th November, 1962.

26. No. 170-Customs, dated the 8th November, 1962.

27. No. 43-Customs, dated the 1st February, 1963.

2K. No. 92-Customs, dated the 9'h March 1963.

29. No. 180-Custorns, dated the 20th July, 1963.

30. No. 202-Ciistoms, dated the 24th August, 1963.

31. No. 210-Customs, dated the 7th September, 1963.

32. No. 10-Cusfoms, dated the 16th January, 1965.

33. No. 163-Customs, dated the 16th October, 1965,

34. No. 135-Customs, dated the 20th June, 1966.

35. No. 174-CuMoms dated the 24th September, 1966.

36. No. 85-Customs, dated Ihc 5(h August, 1967.

37. No. 107-Customs, dated the 19th Tuly, 1969.

38. No. 80-Cus(oms, d;ited the 29th August, 1970.

39. No. 103-Cuitoms, dated the 5th December, 1970.

40. No. 36-Customs, dated the 1st May, 1971.

41. No, 84-Customs, dated the 11th September, 1971.

42. No. 37-CListoms. dated the 18th March, 1972.

43. No. 46-Customs, dated the 25th May, 1974.

44. No. 79-Customs, dated the 16th October, 1974.

45. No. 27-Customs, dated the 6th May, 1975.

46. No. 125-Customn, dnted the 2nd August, 1976.

47. No. 130-rnstoms dated the 2nd August, 1976.

48. No. 134-Customs, dated the 2nd August, 1976.

49. No. 141-Customs, dated the 2nd August, 1976-

50. No. 149-Customs, dated the 2nd August, 1976.

51. No. 150-Customs, dated the 2nd August, 1976.

52. No. 154-CuMoms, dated the 2nd August, 1976.

53. No, 158-Customs, dated the 2nd August, 1976.

54. No. 160-Customs, dated the 2nd August 1976.

55. No. 161-Customs, dated the 2nd August, 1976.

56. No. 165-Customs, dated the 2nd August, 1976,

57. No. 166-Cusfoms dated the 2nd August, 1976.

58. No. 173-Customs, datrd the 2nd August, 1976.

59. No. 174-Customs, dated the 2nd August, 1976

60. No, 1R2-Customs, dated the 2nd August, 1976.

61. No. 183-Customs dated the 2nd August, 1976.

62. No. 184-Customs, dated Ihc 2nd August, 1976.

63. No. 1N5-Customv dated the 2nd August, 1976.

64. No. 186-Ciislomsi, date the 2nd August, 1976.

65. No. 187-Cusloms, dated the 2nd August, 1976.

66. No. 188-Customs, dated the 2nd August, 1976.

67. No. 189-Customs, dated the 2nd August, 1976.

68. No, 195-Customs, dated the 2nd August 1976.

69. No. 197-Customs, dated the 2nd August, 1976.

70. No. 19R-Customs, dated ihe 2nd August, 1976.

71. No. 201-Customs, dated the 2nd August. 1976.

72. No. 204-Customs, dated the 2nd August, 1976, 73. No, 206-Cusloms, dated Ihc 2nd August. 1476.

74. No, 207-Cusloms, dated the 2nd Augusi, 1976.

75. No. 208-Customs dated the 2nd August, 1976.

76. No. 209-Customs, dated the 2nd August, 1976,

77. No. 2JO-Cus(oms, dated the 2nd August, 1976.

78. No. 211-Customs, dated Ihc 2nd August, 1976.

79. No. 213-Customs, dated the 2nd August, 1976.

RO. No. 215-Customs, dated the 2nd August, 1976.

81, No. 216-Customs, dated the 2nd August, 197fi.

R2, No. 217-Customs, dated the 2nd August 1976,

83. No. 218-Customi, dated the 2nd August, 1976.

84. No. 220-Custams, dated the 2nd August, 1976.

85. No. 222-Customs, dated the 2nd August, 1076,

R". No, 223-Customs, dated Ihe 2nd August 1976-

87. No. 225-Customs, dated the 2nd August, 1976.

88. No. 226-Customs, dated the 2nd August, 1976.

89. No. 229-Customs, dated the 2nd August 1976.

90. No. 230-Cmtoms, dated the 2nd August, 1976.

91. No. 236-Customs, dated the 2nd August, 1976.

92. No 237-Customs, dalcd the 2nd August, 197*.

93. No. 238-Custom:;, dated the 2nd August 1976,

94. No. 241-Customs, dated ihc 2nd August, 197rt.

95. No. 242-Customs, dated the 2nd August, 1976.

96. No. 243-Cnstoms, dated ihe 2nd August 1976.

97. No. 246-Customs, dated the 2nd August, 1976.

98. No. 248-Customs, dated ihe 2nd August, 1976.

99. No. 249-Customs, dated the 2nd August 1976,

100. No. 250-Customs, dated the 2nd August, 1976.

101. No. 260-Customs, dated the 2nd August, 1976.

102. No. 288-Customs, dated the 2nd August 1976.

103. No. 290-Customs, dated the 2nd August, 1976.

104. No. 292-Customs, dated the 2nd August, 1976.

105. No. 294-Customs, dated the 2nd August, 1976.

106. No, 296-CuHtoms, dated the 2nd August 1976.

107. No. 302-Customs, dated the 2nd August, 1976.

10K. No. 309-Customs, dated ihe 2nd August, 1976.

109. No. 310-Customs, dated ihe 2nd August 1976.

110. No. 311-Customs, dated the 2nd August, 1976.

111. No. 313-Cnstoms, dated the 2nd August, 1976.

112. No. 315-Cusloms, dated ihe 2nd August, 1976.

113. No. 316-Customs dated the 2nd August, 1976.

114. No. 319-Customs, dn'ed the 2nd August, 1976.

115. No. 320-Cusloms, dated the 2nd August, 1976.

116. No. 322-Customs dated Ihe 2nd August, 1976.

117. No. 324-Customs, dntcd the 2nd August, 1976.

US. No. 347-Customs, dated the 2nd August, 1976.

119. No. 4-Cus'oms, dated the 6th Janunry, 1977.

120. No. 7-Customs, duted the 11th January, 1977.

121. No. 11-Customs dated the 15th January, 1977.

122. No. 23-CusLoms, dated the 8th February, 1977,

123. No. 105-Cusloms, dated the 1st July, 1977.

124. No. 124-Customs da'cd the 1st July, 1977.

125. No. 125-Customs, dated the 1st July, 1977.

12rt. No. 127-Cusloms, dated the 1st July, 1977.

127. No. 130-Customs, dated the 1st July, 1977.

128. No. 131-Cusloms, dated the 1st July, 1977.

129. No. 132-Customs dated the 1st July, 1977,

130. No. 134-Customs, dated the 1st July, 1977.

131. No. 135-Customs, dated the 1st July, 1977.

132. No. 142-Customs dated the 16th July, 1977.

133. No. 143-Customs, dated the 16th July, 1977.

134. No, 14K-Customs, da'ed the 15th July, 1977,

135. No. 149-Customs, dated the 15th July, 1977.

136. No. 152-Cusloms, dated the 15th July, 1977.

137. No. 156-Customs daled the 16th July, 1977,

138. No. 169-Cusloms, dated the 6th Au"ust, 1977.

139. No, 163-Cnsloms, dated the 22nd August, 1977.

140. No. 185-Ciislorns dated the 27th August, 1977.

141. No. 200-Customs, dated Ihe 24ih September, 1977,

142. No. 211-Customs, dated the 15th October, 1977.

143. No. 231-Customs, daled the 1st November, 1977.

144. No. 242-Customs, dated the 19th November, 1977,

145. No, 245-Cus'oms duted the 19th November, 1977.

146. No. 252-Cu.stoms, dated the 1st December, 1977.

147. No, 253-Customs, dated the 13th Deccmbei, 1977.

148. No. 254-CustomB dated the 13th December, 1977.

149. No. 5-Customs, duted the 4th January, 1978.

130. No. 11-Customs, da'ed the 7th January, 1978.

151. No, 18-Customs, dated the 25th. January, 1978.

152. No. 34-Ciiiloms, dated the 1st March, 1978,

153. No. 36-Customs dated the 1st March, 1978

154. No. 37-Customs, dated the 1st March, 1978.

155. No. 39-Cusloms, dated the 1st March, 1978.

156. No. 43-Customs dated the 1st March, 1978.

157. No. 46-Customs, dated the 1st March, 1978.

158. No. 47-Customs, daled the 1st March, 1978.

159. No. 48-Customs, dated (he 1st March, 1978.

160. No. 49-Cu

161. No. 50-Customs dated (he 1st March, 1978.

162. No. 68-Ciiitoms, duted the 25th March, 1978.

163. No. 70-Cusloms, dated the 25th March, 1978.

164. No. 71-Customs dated the 25th March, 1978.

165. No. 76-Cus'oms, dated the 31st Mai eh, 1978.

166. No. 79-Customs, dated the 1st April, 1978.

167. No, 81-Customs, dated the 5th April, 1978.

168. No, 86-Customs, dated the 25th April, 1978.

169. No. 91-Customs dated (he 1st May. 1978.

170. No. 101-Cusfoms, dated the 16th May, 1978,

171. No. 102-Oistoms, dated the. 16th May, 1978,

172. No. 103-Cnsloms dated (he 16th May, 1978.

173. No. 115-Cusloms, daled the 17th June, 1978.

174. No. 117-Customs, dated the 9th June, 1978.

175. No. 120-Customs, dated the 19th June, 1978.

176. No. 122-Customs dated Ihe 21st June, 1978.

177. No. 127-Customs, dated the 28th June, 1978.

178. No. 135-Customs, dated the 15th July, 1978.

179. No. 136-Cusloms dated the 15th July, 1978.

180. No. 137-Custorns, dated the 15lh July. 1978.

181. No. 138-Customs, dated the 15th July, 1978.

182. No. 139-Customs, dated the 15th July, 1978.

183. No. 142-Customs, dated the 28th July, 1978,

184. No. 152-Cus'orns dated the 9lh August, 1978.

185. No. 164 Customs, dated the 21st August, 1978.

186. No. 176-Customs, dated the 11th September, 1978.

187. No. 184-Customs dated the 16lh September, 1978.

188. No, 195-Cusloms, dated (he 3rd October, 1978.

189. No. 206-Customs, dated the 2nd November, 1978.

190. No. 209-Customs, dated the 10th November, 1978. 391. No. 211-Customs, dated the 10th November, 1978. 192. No. 217-Customs, dated the 10th November, 1978. 193. No, 218-Cus

198. No. 6Cu9toms, dated the 5th January, 1979. 199. No. 9-Customs, dated the 13th January, 1979. 200. No. 14-Customs dated the 18th January, 1979, 201. No, 17-Customs, dated the 25th January, 1979. 202. No. 24-Customs, dated the 27th January, 1979. 203. No. 26-Customs, dated the 31st January, 1979. 204. No. 29-Cusloms, dated the 10th February, 1979. 205. No. 35-Customs, dated the 15th February, 1979. 206. No. 36-Customs, dated the 15th February, 1979. 207. No. 37-Customs, dated (he 15th February ,1979. 208. No. 42-Customs, dated the 1st March, 1979. 209. No. 44-Customs, dated the 1st March, 1979. 210. No. 45-Customs, dated the 1st March, 1979. 211. No. 46-Custoras, dated the 1st March, 1979. 212. No, 47-Customs, dated the 1st March, 1979.

[No. 53/F. No. Bud (Cus)/79J

G.S.R. 196(E).—In exercise of the powers conferred by sub-secion (1) of section 25 of the Customs Act, 1962 (52 •f 1962), read with sub-clause (4) of clause 31 of the Finance Bill, 1979, which clause has, by virtue of the decla- ration made in the said Bill under the Provisional Collection of Tajics Act, 1931 (16 of 1931), the force of law. the Central Government, being statisfied that it is necessary in the public interest so to do, hereby exempts every cinema- tograph film, exposed, falling under sub-heading No. (3) of Heading No. 37.01/08 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 31 of the said Finan- ce Bill as is in oxcess of five per cent, of the value represen- ting only —

(a) the cost of the print of the cinematograph film;

and

(b) the freight and insurance charges incurred in res- pect of the print of such cinematograph film.

[No. 54/F. No. Bud. (Cus)/79]

G.S.R. 197(E) In exercise of the powers conferred by Rub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 31 of the Finance Bill, 1979, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public intoiest so to do, horeby exempts the goods specified in column (3) of the Table annexed hereto and falling under the Heading number of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, from the whole of the auxiliary duty of customs leviable theron under sub-clause (1) of clause 31 of the said Finance Bill-

TABLE

thereon under sub-clause (1) of Clause 31 of the s aid Finance Bill :

Description of goods

Serial No.

Provided that the proper officer is statisfied that the imported inciting scrap of iron or steel is in fact used in electric arc furnace.

[No. 56/F. No, Bud.(Cus.)/79] Heading No. in the First Schedule to the Customs Tariff Act, 1975

2

1

3

1. 15.07

Coconut oil

48.01/21

2.

Stereo flongs

51.01/03

3.

Polyester filament y;>m, polyester mono HI and polyester strips

4. 71.02(2)

Rough ditimonds

5. 82.06

Blades for leather shaving machine

(Hydraulic)

[No. 55/F. No. Bud (Cus)/79]

G.S.R. 1981E).—In exercise of the powers conferred by sub-section (1) i>f sec-lion 25 of the Customs Act, 1962 (52 of 1902), read with sub-clause (4) of clause 31 of the Finun- cc Bill, 197'". which clause hns, by viitiic of the declaration made in the said Bill under (he Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Cen- tral Government, being statisficd that it is necessary in the public interest so to do, hereby exempts melting scrap cf iron or stecJ, fulling under Heading No. 73.03105 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for use in electric tire furnace, from the whole of the auxiliary duty of customs leviable

G.S.R. 1?9(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 c32 of 1962), read with sub-clause (4) of clause 31 of the Fi- nance Hill, 1979, which clause hns, by virtue of the decla- ration made in the said Bill under the Pnnisional Collec- tion of Taxes Act, 1931 (16 of 1931), the lorce of law, the Central Government, being statisfied that it is necessary in the public inleie^t so to do, hereby exempts component parts of dumpeis of which the net weight (excluding pay- load) is more than eight tonnes and which is designed for a pay-load of ten tonnes or moie and which is designed for use oft' the high way, when imported into India and proved to the satisfaction of the Assistant Collector of Customs to be required for the purpose of the manufacture or assembly

of dumpers, from the whole of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 31 of the said Finance Bill, subject to the following conditions, namely : —

u) the Managing Director, Bharat Earth Movers Limited in the case of Bharat Earth Movers Limi- ted, or the Directorate General of Technical Deve- lopment of the Ministry of Industry in any other case, certifies that the component parts in question mo or will be required for the purpose specified above, and

(ii) the iinportei shall, by the execution of a bond in such form and for such sum as may be prescribed by the Assistant Collector of Customs, bind him- self to pay on demand in respect of such component parts as are not proved to the satisfaction of the Assistant Collector of Customs to have been used for the aforesaid purpose, an amount equal to the difference between the duty leviable on such com- ponent parts but for the exemption contained here- in and that already paid at the time of importation.

[No. 57/F. No. Bud.fCus.)/79]

G.S.R. 200(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (.52 of 1962), read with sub-clause (4) of clause 31 of the Finan- ce Bill, 1979, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest sc to dc, hereby exempts rough uncut precious stones, falling under Heading No. 71.02(1) of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 31 of the said Finance Bill.

2. This notification shall be in force upto and inclusive of the 30th day of November, 1979.

[No. 58/F. No. Bud.(Cus.)/79J G.S.R. 201(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 31 of the Fi- nance Bill, 1979, which clause has, by virtue of the decla- ration made in the said Bill under he Provisional Collection of Ta>es Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public inteieit so to do, hereby exempts the components and rubber tyres and rubber tubes required for the manufac- ture of heavy commercial motor vehicles, medium commer- cial motor vehicles of light commercial motor vehicles where any such motor vehicles are used for the transport of per- sons, goods or materials or of tractors, from the whole of the auxiliaiy duty of customs leviable thereon under sub- clause (1) of clause 31 of the said Finance Bill, subject to the conditions that,—

(i) the exemption contained herein shall be applicable only to these components and rubber tyres and rubber lubes which are covered by lists certified both by the Director General of Technical Develop- ment and the Department of Heavy Industry; and

(ii) the importers shall produce evidence to the Assis- tant Collector of Customs at the time of clearance of the components and rubber tyres and rubber tubes that they have a programme duly appro%'cd

G.S.R, 203(E).—In exercise of the powers conferred by

nib-section (II of section 25 of the Customs Act, 1962

(52 of 1962), r";id with sub-section (4) of section 35 of

the Finance Act, 197S" (19 of 1978), the Central Govern- by the Ministiy of Industry and the Director Gene- ml of Technical Development, for the manufacLuie of such rnolor vehicles for the transport of persons, goods or materials, or of tractors, as the c;ise may be.

ment, b'-'ing satisfied that it is necessar.y in, the public inte-

rest so to do, hereby exempts all the goods specified in the 2. This notification shall be in force upto nnd inclusive

First Schedule to the Customs Tariff Act, 1975 (51 of of the 31st day of M;irch, 1979,

1975,i, from the auxiliary duty of customs leviable thereon [No. 59/F. No. Bud.(Cus.)/79]

under sub-section (1) of section 35 of the second mentioned

Act,

[No. 61/F. No. Bud.(CLLs/)/79]

G.S.R. 202(E).—Tn exercise of the powers conferred by

sub-section (1) of section 25 of the Customs Act, 1962 (52

of 1962), read with sub-clause (,4) of clause 31 of the

Finance Bill, 1979, which clause has, by virtue of the decla-

ration made in the stud Bill under the Provisional Collection

of Taxes Act, 1931 (16 of 1931), the force of law, the Cen-

tra) Government, being satisfied that it is necessary in the

public interest so to do, hereby exempts Soda ash of Jense

variety and .Soda ash of light variety, falling under Heading

No. 28.08|5K of the Fust Schedule to the Customs Tariff

Act, 1975 (51 of 1975), when imported into India, from

the whole of the auxiliary duty of customs leviable thereon

under sub-clause (1) of clause 31 of the said Finance Bill,

2. This notification shall be in force upto and inclusive

of the 30th day ot June. 1979.

C.S.R. 204(E).—In exercise of the powers conferred by [No. 60/F. No, Bud.(Cus.)/79]

sub-section (1) of section 25 of the Customs Act, 1962

(52 of 1962), icad with sub-section (4) of section 35 of

the Finance Act, 197K (19 of 1978), the Central Government,

beine satisfied that it is necessary in the public interest so

to do, hereby rescinds the following notifications of the

Government of India in the Ministry of Finance (Department

of Revenue), namely :—

1. No, 94-Cu.stoms, dated the 12th May, 1978.

2. No. 95-Customs, dated the 12th May. 1978.

3. No. %.CuMoms, dated the 12th May, 1978.

4. No. 97-Customs, dated the 12th May, 1978.

5. No. 98-Customs, dated the l?th May, 1978.

(>. No. 99-Cnstoms, dated the 12th May, 1978.

7. No. lVJ-Cuatoms, dated the 9th June, 1979.

G.S.R. I0S(E).—Tn exercise of the powers conferred by 8 No. 230-Customs, dated the 29th November, 1978.

sub-section (1) of section 25 of'the Customs Act, 1^62 '". No. 247-Customs, dated the 3OLh December, 197R.

(52 of 1962), the Central Government, being satisfied that

it is necessary in the public interest so lo do, hereby rescinds JO. No. 5-Cnstnms. dated the 4th January, 1979.

the following notifications of the Government of India in 11. No. 40 Customs, dated the 15th February, 1979.

the Department of Revenue and Banking, namely :—•

[No. 6 2 / F. No. Bud.(Cu<0/79]

1. Notification No. 127-Customs, dated the 2nd August,

1976.

2. Notification N o. 139-Customs, dated the 2nd August,

1976.

3. Notification No. 364-Customs, dated the 2nd August,

1976.

4. Notification No. 103-Customs, dated the 1st July,

1977.

5. Notification No. 126-Customs, dated the 1st July,

1977.

6. Notification No. 129-Customs, dated the 1st July,

1977.

[No. 6 3 / F. No. Bud.CCus.)/79]

JOSEPH DOMINIC, Under Secy.

PRINTED BY THE MANAOER, COVT. OF INDIA PRESS, RING ROAD, NEW DELH1-110064

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELH1-U0054, 1 9 79