The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 257] NEW DELHI, FRIDAY, AUGUST 29,1980/BHADRA 7, 1902
separate paging is given to this Part in order that it may be filed as a separate compilation
870 THE GAZETTE OF INCftA : EXTRAORDINARY [PART II—SEC, 3(i)]Provided that the amount of exemption specified in column (2) or column (3) of the said Table shall not exceed the amount of duty of excise and special duty of excise payable on the free sale sugar or levy sugar, as the case may be.
Explanation:—-la this notification—
(a) "average production", in relation to sugar produced in a period In a factory, means the average production dur- ing the corresponding period of each of the precediu8 three sugar years;
(b) "free sale sugar" means sugar other than levy sugar;
(c) "levy sugar"means nagr required by the Central Govern- ment to be sold under an Order made und,cr clause \f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955);
(d) "sugar year" means the period of twelve months com- mencing on the 1 st day of October and ending with the 30th day of September next following.
2. In computing the production of sugar during the period rtientioncd in column (1) of the Table in respect of a factory mentioned therein,—
MINISTRY OF FINANCE
(i) the data, as furnished in Form R.G.I prescribed in Appendix I to Central Exqise Rules, 1944, or in such other record as the Collector may prescribe urtder rule 53 or rule 173-G of the said rules, shall be adopted;
(Department of Revenue)
(ii) any sug^r obtained by refining gur or khandsari sugar NOTIFICATION
shall not bs taken into account;
New Delhi, the 29th August, 1980
CENTRAL EXCISES
(iii) any sugar obtained by reprocessing of sugarhouse pro- ducts left over in process at the end of any preceding sugar year shall bo taken into account; and
(iv) any sugar obtained by reprocessing of defective or da- maged sugar or brown sugar, if the same has already b;cn included in the quantity of sugar produced, shall not be taken into account.
G.S.R. 498 (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 5 of the Finance Act, 1980 (13 of 1980), the Central Government hereby exempts sugar, described in column (1) of the Table below and falling unacr sub-item (1) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise and the special duty of excise leviable thereon us is specified in the corresponding rintrv in columns f2i and (5) of the Mlid Table-
3. Where during the period mentioned In column (1) of the said Table, production in any of the preceding three sugar years was nil, the average production shall be determined as under:—
TABLE
Description of sugar ]
Duty of excise and special
duty of excise
Free sale Levy sugar
sugar
The average shall bo the average of the corresponding periods among the preceding three sugar years in which the factory had actually produced and the period or periods in which it did not produce during the said three sugar years shall be ignored while arriving at the average.
(2)
(1)
(3)
Rs. 43.60 per quintal
Rs. 18.50 per quintal
4. Nothing contained in this notification shall apply to a sugar factory where production during the period mentioned in column (1) of the said Table, during all the preceding three sugar years was nil.
[Noti. No. 134/80CE/F.NO. 14/37/80 CX-I] Sugar produced in a factory during the period commencing oh the 1 st day of October, 1980, and ending with the 30th day of November, 1980, which is in excess of the average production of the corresponding period of tho pre- ceding three sugar years.
C.N. BALAKR1SHNAN NAIR, Under Secy.