REGISTERED No. D.(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Subjection (i)
PUBLISHED BY AUTHORITY
No. 112] NEW DELHI, MONDAY, APRIL 9, 1979/CHAITRA 19, 1901
Separate paging is given to this Fart fa order that it may be filed as a separate compilation
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATIONS
New Delhi, the 9th April, 1979
CENTRAL EXCISES
GAR. 234(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. 237/75-Central Excises, dated the 9th Decem- ber, 1975, the Central Government hereby exempts steel
(587)
15GI/79
588 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(1)]ingots falling under Item No. 26 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and manu- factured with the aid of electric finance from so much of the duty of excise leviable thereon as in excess of one hundred rupees per metric tonne :
"Provided that such steel ingots are manufactured from any
of the following materials, namely :
(a) old iron or steel melting scrap ;
(b) a combination of the material referred to at (a) above with fresh un-used stocl melting scrap on which the appropriate duty of excise has been paid ;
(c) imported melting scrap of iron and steel (other than of the said First Schedule on which the appropriate amount of duty of excise has been piid, in combina- tion with the materials referred to at (a) or (b) above ;
(d) skull scrap and runners and risers arising in the course of manufacture of steel ingots with the aid of electric furnace, in combination with the materials referred to at (a), (b) or (c) above ;
(c) imported melting scrap of irons and steel (other than heavy melting scrap of iron and steel), m combina- tion with the materials referred to at (a), (b), (c) or (d) above.
[156/79 F. No. 335/3/79-TRU]
G.S.R. 235(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 amendment in the notification of the Government of India in the Department of Revenue and Banking No. 148/77- Central Excises, dated the 18th June, 1977, namely :—
In the said notification, for the second proviso, the follow-
ing proviso shall be substituted, namely :—
"Provided further that where such ingots are manufactured with the aid of electric furnace from any of the following materials, namely :—
(a) old iron or steel melting scrap ;
(b) a combination of the material referred to at (a) above with fresh unused steel melting scrap on which the appropriate duty of excise has been paid ;
(c) iron in any crude from falling under Item No. 25 of the said First Schedule on which the appropriate amount of duty of excise has been paid, in combina- tion with the materials referred to at (a) or (b) above ;
(d) skull scrap and runners and risers arising in the course of manufacture of steel ingots with the aid of electric furnace, in combination with the materials referred to at (a), (b) or (c) above ;
the duty leviable thereon under this notification shall be one hundred rupees per metric tonne.".
[157/79 F. No. 335/3/79-TRU]
G.S.R. 236(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 amendment in the notification of the Government of India in the Department of Revenue and Banking No. 149/77- Centrai Excises, dated the 18th June, 1977, namely :—
In the said notification, for the second proviso, the follow-
ing proviso shall be substituted, namely :—
"Provided further that where such ingots are manufactured with the aid of electric furnace from any of the followins materials, namely :—
(a) old iron or steel melting scrap ;
(b) a combination of the material referred to at (a) above with fresh un-used steel melting scrap on which the appropriate duty of excise has been paid ;
(c) iron in any crude form falling under Item No. 25 of the said First Schedule on which the appropriate amount of duty of excise has been paid, in combina- tion with the materials referred to at (a) or (b) above ;
(d) skull scrap and runners and risers arising In the course of manufacture of steel Ingots with the aid of electric furnace, in combination with the materials reterred to at (a), (b) or (c) above ;
the duty leviable thereon under this notification shall be one hundred rupees per metric tonne.".
[158/79 F. No. 335/3 /79-TRU]
G S R. 237(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Fxcise Rules, 1944, the
589
Central Government hereby exempts iron or steel products falling under Item No. 26AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and specifi- ed in column (2) of the Table hereto annexed, from so much of the duty of excise leviable, thereon as is in excess of one hundred rupees per metric tonne.
THE TABLE
Depcription s.
No.
2
1
ailing under sub-item LU forms of semi-finiahed steel f
1. /
(5) of Item No. 26AA.
a (ia) of Item No. LU products falling under sub-itei
2. /
26AA.
3. S iteel castings.
Provided that the exemption contained in Uus notincation shall apply when the products mentioned 5n the Table are manufactured with the aid of electric furnace from any of the following materials, namely :—
(al old iron or steel melting scrap ;
(b) a combination of the material referred to at (a) above with fresh un-used <-tcel melting scrap on which the appropriate duty of excise has been paid ;
(c) iron in any crude form falling under Item No. 25 of the said First Schedule on which the appropriate amount of duty of excise hai been naid, in combina- tion with the materials referred to at (a) or (b) above ;
(d) skull scrap and runners and risers arising in the course of manufacture of steel ingots with the aid of electric furnace, in combination with the materials referred to at (a), (b) or (c) above ;
Provided further that where the products aforesaid are made from semi-finished steel or steel ingot on which the appopriate duty of excise has been paid, such products shall bc exempt from the whole of the duty leviable thereon.
[159/79 F. No. 335/3/79-TRU1
590 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)](d) skull scrap and1 runners and risers arising in the course of manufacture of steel ingots with the aid of electric furnace, hi combination with the materials referred to at (a), (b) or (c) above ;
the amount of duty specified against corresponding entry in column (3) of the Table shall be reduced by two hundred and thirty rupees per metric tonne.".
[160/79 F. No. 335/3/79-TRU]
G.S.R. 238(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 amendment in the notification of the Government of India in the Department of Revenue and Banking No, 153/77- Central Excises, dated the 18th June, 1977, namely ;—
In the said notification for the fourth proviso, the follow-
ing proviso shall bo substituted, namely ..—
"Provided also that in the case of the products mentioned in the Table manufactured with the aid of electric furnace from any of the following materials, namely :—
(a) old iron or steel melting scrap ;
(b) a combination of the material referred to at (a) above with fresh un-used stiel melting scrap on which the appropriate duty of Excise has been paid;
G-S.R. 239E).—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 amendment in the notification of the Government of India in the Department of Revenue and Banking No. 152/77-Cenr tral Excises, dated the 18th June, 1977, namely :—
Tn the said notification, the fourth proviso shall be omitted.
[161/79 F. No. 335/3/79-TRU]
T. R. RUSTAGI, Under Secy.
(c) iron in any crude form falling under Item No. 25 of the said First Schedule on which the appropriate amount of duty of excise has been paid, in combina- tion with the materials referred to at (a) or (b) above ;
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