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The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-Section (i)

PUBLISHED BY AUTHORITY

No. 68] NEW DELHI, TUESDAY, MARCH 13, 1979/PHALGUNA 22,1900

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

(369)

1300GI/78

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATIONS

New Delhi, tho 13th March, 1979

CENTRAL EXCISES

G.S.R. 221(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 in the Ministry of Finance (Depart, ment of Revenue and Insurance) or the Department of Revenue and Banking or the Ministry of Finance (Department of Revenue), as the case may be, specified in column (2) of the Table hereto annexed shall be amended in the manner specified in the corres ponding entry in column (3) of the said Table.

TABLE

Amendment

S. Notification No. and No. date

3

1 2

1. 129/70—Central Excises, dated the 6th June, 1970.

G.S.R. 222(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 read with subjection (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 amendments in the notification of the Govern- ment of India in the Ministry of Finance (Department of Revenue) No. 32/79-Central Excises, duted the 1st March, 1979, namely :—

In the said notification, for the words "wool tops", the words "wool tops and carded gilled slivers" shall be subs tituted;

In the proviso to the said notification, after clause (li),

the following clause shall be inserted, namely :—

2. 168/77—Central Excises,

dated the 18th June, 1977.

In the said notification, for the words "wool tops", the words wool tops and carded gilled slivers" shall be substituted.

3. 74/79—Central Excises,

dated tho 1st March, 1979.

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

"(iia) the duty of excise leviable on biris specified in S. No. 2 of the Table shall be reduced by an amount equivalent to the amount calculated at the rate of Rs. 1.60 per one thousand biris, if it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that such biris have been manufactured from biris specified in S. No. 1 of the said Table and on which the appropriate amount of duty of excise at the rate specified in this notification has already been paid".

"(ii) in respect of such parts

[No. 109/79-CE/F. No. B. 103/4/79-TRU] or accessories as are manu- factured elsewhero than in tho factory of production of the said assembled com- ponents, the procedure set out in Chapter X of the said rules is followed."

4. 75/79—Central Excises,

dated the 1st March, 1979.

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

"(ii) in respect of such use elsewhere than in the fac- tory of production of the aforesaid parts or acces- sories, the procedure set out in Chapter X of the said rules Is followed."

G.S.R. 223(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts internal combustion engines, falling under sub-item (1) of Item No. 29 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 equivalent to the duty of excise already paid on parts and accessories of motor vehicles and tractors, falling under Item No. 34A of the said First Schedule and used in the manufacture of such engines :

Provided that—

fi) an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the aforesaid Internal combustion engines are intended to be used as original equipment in the manufacture of motor vehicles and tractors, falling under Item No. 34 of the aforesaid First Schedule ;

(ill where the duty of excise leviable on such internal combustion engines is less than the amount of, or the aggregate amount of, duty of excise on such parts and accessories, the extent of exemption shall be restricted to the duty of excise leviable on the aforesaid internal combustion engines.

[No. 109/79-CE/F. No. B. 103/4/79-TRU]

G.S.R. 224{E).—In exercise of the powers conferred by sub-rule fl) of rule £ of the Central Excise Rules, 1944, the Central Government hereby exempts motor vehicles and tractors, including trailers, falling under Item No, 34 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 equivalent to the duty of excise already paid on parts Lnd accessories of motor vehicles and tractors, including trailers, falling under Item No. 34A of the aforesaid First Schedule, used in the manufacture of such motor vehicles and tractors, including trailers :

Provided that where such use is elsewhere than in the factory of production of the said parts and accessories, the exemption contained in this notification shall be illjwable only if the procedure laid down in rule. 56-A of the Central Excise Rules, 1944 is followed.

371

G.S.R. 225(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 parts and accessories of motor vehicles and tractors, including trailers, falling under Item No. 34A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and used within the factory in which they are produced for further manufacture of any other parts and accessories of the said motor vehicles and tractors, including trailers, from the whole of the duty of excise leviable thereon :

Provided that where such use is elsewhere than in the factory of production, the exemption contained in this notification shall he allowable only if the procedure laid down under rule 5

[No, 111/79-CE/F. No. B. 103/4/79-TRUj

G.S.R 226(£) 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 notification of the Government of India in Ihc Ministry of Finance (Department of Revenue), No. 223/ 62-Central Excises, dated the 29th December, 1962 :—

In the said notification, after item 48, the following item shall be inserted, namely :—

"49, Parts and accessories of motor vehicles and tractors including trailers, falling under Item No. 34A of the First Schedule to the Central Excises ani Salt Act, 1944 d of 1944)"

[No. 112/79-CE/F. No. B. 103/4/79-TRU]

G.S.R. 227(E).—In exercise of the powers conferred by rule 174A of lie 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 Ihe operation of rule 174 of the said Rules the following goods, namely:—

(i) Locks, all sorts, and keys therefor, falling under Item No 47 of lie First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) ; and

(ii) Tooth brushes, falling under Item No. 59 of the

aforesaid First Schedule :

Provided that the exemption contained in this notification shall apply subject to the condition that the aggregate value of the said locks, all sorts, and keys therefor, or as the case may be, tooth brushes cleared by or on behalf of a manu- facturer from one or more factories does not exceed rupees thirty-two thousand during the period commencing from the 1st day of March, 1979 and ending with the 31st day of March, 1979.

2. This notification shall be in force upto and inclusive of

the 31st day of March, 1979.

[No. 113/79-CE/F. No. B. 101/2/79-TRU] T. R. RUSTAGI Under Secy.

CUSTOMS

G.S.R. 228(E).—In exercise of the powers conferred by sub-section (1) of section 15 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 makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No, 49-Ciistoms, dated the 1st March, 1979, namely :—

In the Schedule annexed to the said notification, after item 4 and the entry relating thereto, the following item and entry shall be inserted, namely :—

"4A. No. 240-Customs, dated the 2nd August, 1976.".

[No. 69/F. No. Bud(Cu".)/79]

JOSEPH DOMINIC, Under Secy.

PWNTBD BY THE MANAGER, 00VT. OF INDIA PRESS, MNO ROAD, NEW DBLMI-110064

AND PUBLISHED BY TUB CONTROLLBR OF PUBLICATIONS, D E L E - 1 1 0 0 54 1979