REGISTERED No. D. (D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 77] NEW DELHI, SUNDAY, MARCH 1, 1981/PHALGUNA 10, 1902
Separate paging is given to this Part in order that it may be filed as a separate
compilation
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATIONS
Now Delhi, the 1st March, 1981
CENTRAL EXCISES
G.S.R. 9I(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 all the goods mentioned in the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the special duty of excise leviable thereon under sub-section (1) of section 5 of the Finance Act aforesaid, for the period commencing on the first day of March, 1981, and ending on the 31st day of March, 1981.
[No. 19/81-CE]
1396 GI/80—1
(351)
552 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II - S E C. 3 ( i llti.S.R, 92(E).—In exercise of the powers conferred by sub- lule (1) of rule 8 of the Central Excise Rules, 1944, icatf with suh-clausc (4) of clause 49 of the Finance Bill. 1981, which ."•'ausc has, by virtue of (he declaration made in the said Uiil under the Provisional Collection of Taxes Act, 1031 (16 of 1931), the force of lnw, the Central Government heieb} exempts goods falling under Items Nos. 1, 1A, IB. 1C, ID. IE, 2(2), 411(1), 411(3), 411(4), 4IT(5), 4TK6). 4TK7), 10, 11, 11A(1), 11A(3). 11A(4), ]lAf5), I1C. 12 14, 14A, 14AA, 14B, 14BB. 14C. 14D, UDD. 14E, 14F, 14FF, 14G, 14H, 14HH, 15. 15A, 15 \A. 1SB. 15BB, 15CC, 15D, 16A, 16B. 17, 22C, 22h. 22G, 23A, 23B. 23C, 28A. 29. 29A, 30, 30A, ^nB, 31. 32, 33, 33A. 33B, 33C, 33D. 33DD, "HE, 33F, 34, 34A, 34B, 36, 37A, 37AA. 17B 37C, 40, 44, 45, 46, 48, 49, 50, 51. 51 A. 52. 53. 54, 55, 56, 57, 58, 60, 61, 62, 63. 64. 65 fifi and 67 of Ihe Fiist Schedule to the Central Excises and c-1ri Act, 1944 (1 of 1944), from so much of (he sreWnl -\"ine duty leviable thereon urdcr sub-clause (1) of clause 49 rif the said Finance Bill as is in excess of five per cert "f 'he amount of duty of excise chargeable on such poods ••n^pr the Central Excises and Salt A^r 1944 (1 of 19441 "<"' "'ifh anv notification issued bv fie Central Government
(No. 20/S1-CT]
G.S R. 93(E).—In exercise of the powers conferred by ••ub- mV (1) of rule 8 of the Central excise Rnlci, 1944, lead w^h oub-rlause (4) of clause 49 of the Finance Bill, 1981. whi-h flange has. by virtue of Ihe declaration rrnde in the pi"M p.i'1 under the Provisional Collection of Taxes Act 1911 f\G of 1931). the force of law, the Central Govcinmrnt h-ri-bv rTfmnt, all the eoods falling under Ttem Nos. 6. 7, R 9 11Af2) 11R, 13. 38 and 68 of the First Srhcdule to (he Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the special duty of excise leviable thereon under sub-clause (1) of clause 49 of the said Finance Bill,
[No. 21/81-CE]
G.S.R. 94(E.)—In exercise of Ihc powers conferred by rules J2 and 12A of the Central Excise Rules, 1944, icad with clause 49 of the Finance Bill, 1981, which clause has, by \iitue of the declauition miide in the said Bill under the Provisional Collection of Taxes Att, J931 (16 of 1931), the force of law, the Central Go\eminent hereby directs that where any goods have been julrjccted to i special duty of excise under the afoit^aid clause and vherc nn tile export of such ?oods to any country or len'itoiy outside India, other than Nepal and Bhutan, the Central Go/eminent, by a notifi- cation under the said rule 12 or iule 12A, or tlie Central Board of Excise and Customs, by a declaration under uile 191 \ of the Central Fxcise Rules, 1944. ns the case may be, has allowed a rebate of exciso duty paid on such goods under the Cential Fxclses and Salt Act, 1944 (1 of 1944)r a rebate of the snecial duty of excise shall also be allowed subject to tho same conditions as govern the rebate of excise duty.
[No. 22/SI-CRT
G.S.R. 95(E).—Tn exercise of the powers conferred by rule 191H of the Central F.xcise Rules, 1944, read with clause 49 of the Finance Bill, 1981, which clause has, by virtue of the declaration made in the vaid Bill under the Provisional Collec- tion of Taxes Act, 1931 (16 of 19311, the force of law, the Central Government hereby directs that where any roods arc liable to special duty of excise under the aforesaid clause and where the Central Government has, bv a notification issued under the said iule t91B, permitted the manufacture of qprcificd articles in bond from such flo.Tds. manufacture of such articles, in bond, from such sjoods shall also be permissible for the purpose of tho oforesiid clause subject
353to" the same conditions ai govern such manufacture under the said rule 191B.
in the Ministry of Finance (.Department of Revenue) No 30/79-Central Excises, dated the 1st March, 197y, namely :—
In the said notification,—
[No. 23/81-CEJ
U) in column (2) of the Table, for the words "twenty one rupees per one thousand", wherever they occur, the words "twenty one rupees and twenty five paise per one thousand" shall be substituted; and
(ii) in the proviso, for the figures "76 : 24", the figures
"72,5 : 27.5" shall be substituted.
[No. 25/81-CE]
G.S.R. 96(E).—In exercise of the poweis conferred by sub- rule (1) of rule 8 ot the Central Excise Rules, 1944, read with sub-section (4) of section 5 of the Finance Act, 1980 (13 of 19S0), the Central Government hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of (Revenue), namely:—
1. 22|80-Central Excises, dated the 25th March, 1980. 2. 23|8O-Gentnil Excises, dated the 25th March, 1980 3. 69|80-Ccntral Excises, dated the 19tk June, I960. 4. 71180-Central Excises, dated the 19th June. 1980.
[No. 24/81-CE]
G.S.R. 98(E).—In exercise ot the powers conferred by sub- rule (,1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts polyeiier films, falling under Item No. 15BB of the First Schedule to the Central Excises and Salt Act, 1944 (1 cf 1944), from so much of the duty of excise leviable thereon as is in excess of 30 per cent ad valorem:
Piovided that where the aforesaid films arc manufactured from artificial or synthetic resins and plastic materials, falling under sub-item (1) of Item No. ISA of the aforesaid First Schedule and on which the appropriate duty of excise or the additional duty under section 3 of the Customs T.iriff Act, 1975 (51 of 1975), as the case may be, has already been paid, the said films shall also be exempt from so much of the duty of excise leviable thereon as is equivalent to the duty of excise or the additional duty under section 3 of the Custom1; Tariff Act, 1975 (51 of 1975), as the case may be, which has already been paid :
Provided further that in relation to the exemption under this notification, the procedure set out in rule 56A of the Central Excise Rules, 1944, is followed.
[No. 26/81-CE] G.S.R. 97(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 ot 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
354 THE GAZETTE OF INDIA . EXTRAORDINARY [&.Rr II—SEC. 3 ( i ll 355G.S.R. 99(E).—[ncxerciscofth:power&confcnedbysub-riilc(l)ofrulc8ofiheCentralExciscRulc11944, the Cential Government
hereby exempt tyres of the description specified in column (3) of the Table hereto pnnrxed rrd fpliirg ui dcr 1hc sub-ikrm,, sptcifkd in 'he corresponding i,ntry In column (2) of the said Table, of Item No. 16of IheFhst Schedule to the CtntinI Excises ard Sf It Act, 1944, (1 of 1944), from so much of ihe duty of excise leviable thereon as inexcess of theduty specified in ihe corresponding cnliyir column (4) of
TABLE
Description of tyres
Conditions
Kate of duty
SI. No.
Sub- Item No.
(2)
(4)
(3>
(5) (1)
Nil
If-
1 KD Tyres for two wheeled and thicc wheeltd motor vehicles, falling under sub-item 1(1) of Item No. 34 of Hie suid First Schedule.
(i) an officer not below the lank, of an Assistant Collector of Central Execisc is satisfied that such tyres arc intended to be used i?.s original equipment tyies in such two wheeled and ihice wheeled motor-vehicles respectively by the manufacturers of such motci \ehicles;
356 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3fi)](4)
(5) (2)
(3)
(1)
(n) bUch tyres h
mailed "O.E ' ,
("n) (he procedu • s^loul in Chjpld Xof tho CM,ei E\cise iuks, 1944, is (olinvi^d in tspec* oi such
KD
Iwei'iy fiw per cert j.d valorem
Tyros lor two \\h eLd moior Vvhicks, frlhrg u">dei sub- ml(l)
Nil
3 I d)
4
Tjres toi poweied cycles ond powertd ocle nek shsws falling u d r sub-item 1(1) of item No.3 of thj s
Nil
Tyits foi *.<> loon C, ft l'u g under sub-ilcm 1(2)
4. I ")
of Hem No. 34 of flu. said Tin,* Schedule
I f- (i) an officer t OT bJovv h isrk ol "n Assistant Coikc'or of C\ntu 1 Excise is satisfitd ibat such tyte^ are lMendtd to b* used fs oi igirulequipment tyits in such saloon cdi s by the manufac- tu ers of such ca.s,
(n) such fyres hive b.en pio"urenu>
maiktd "OB." ; fd
'iii) ill- p ccedurc set out in Chaprc- X of 1 th; Cenual Excise Rules, 1944, is lOilowcd in respect ot su^h tyeis
5 Id)
riftj-flvc pu a rt ad i alou m
T\res lbi motor vehiels, ?i'd 'jits ior vehicles, 1 or cquipm nts, d signed for use off ihi lord
Ty.cs (excluding flrps) ror sgueultuial tirc'ou,
1(2)
6
1? HiDg under sub-item II of Item Ni/. ?4 of the said Fust Schedule
Nil
b (i) JJ1 office! nd b;low tils rank of an Assis.srt Colkcioi ofCtn
maiked "O E '", ?id
*n.) *h; pioceduie sef ou( in Ch^r'cr X of th: C n n al Excise Rules 19-^i, is iollowtd in respecf cf such tyi.s.
Twenty five r>ei ce" t
7. 1(2)
ad uthrem
Tyies foi luctois including rgritultu'dl TraUois falling und r vub-ilem 11 of jinn N > *4 of the s.iid tu at Sth.duic
(
Tyies toi trojleis, tilling ufdei sub-item 111
8 1(3)
of item No. 3^ of in; said Fust Schedule — (I) tyits foi tinkrs ot dgricul'Uic 1 iirctois Twenty-five pti cent
ad valoiem
OT
r
Twenij-fivc pel cUi ad valorem
(ii) tyies for tijileis of nfcHns ol ih following si/.i—
7 50 - 16 ?rd 900- 16
On) Olh'i^
Fitty-fivv. per ccr* :
ad valorem
_
Nil
Tyn.s fr>i cjcl s "nd cycle nck-.hiiws, felling
II
9
uidsi Item No. 68 if the sdid Fust Schedule
Expleuia iun—For ihe puiposes of ihis notification -
(?) 'dgnciltu c'l tu'etor me"Ts—
(i) a tirctor of D >w Bu Hoise Pow^i 50 ond below ,
fn) ati?o'oi of Di?\v Bar H o i^ Power exceeding 50 ifan officer rot bdow h e i r r k o ' er Assis*?"' Ccr
t c c U G. JF] Exutc is sstisfi d (hit such tirctnr is used solely for ogiicultui-al purpose^
(b) "powsiedcyde"or "poweredcycle iitkshaw"mf. r sa m^hrmc^lly piopclVd tjc't ci . il . c"sc n\i fa m . c h r r n r ij p 0,-ielkd ^yjL nek^haw whvh nvj also be ptdejkd, if any nccessitj arises lor so don g.
iNo. 27,'81-Ct]
357G.S.R. 100(E).—In excicisc of the powei3 conferred by sub- rule (1) of ruk- 8 of the Central Excise Rules, 1944, the Cuntiul Government hcicby exempts braille pnper, falling under Item No. 17 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 subject to the condition that inch paper is supplied direct to a schooJ for the blind or to a braille press against an indent placed by the National Institute for Visually Handicapped, Dchradun.
[No, 28/8 NCR] G.S.K. UfME),—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Cantr.il Excise Rules, 1944, read with sub- section (3) of section 3 of the idditional Duties of Etd5: ("Good1! of Special Importance) Act, 1957(58 of 1957), the Central Govern- ment hereby exempts woollen fabrics of the description specified in column (J) of the Table hereto annexed und fulling under sub- item (1) of Item No. 21 of the First Schedule to the Central Ex- cises and Salt Act, 1944 (1 of 1941), from so much of the duty of excise leviable thereon both under the Cenlral Excises and Salt Act, 1944 (1 of 1944) an i (he Adlitioiwl Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), as is in excess of the duty specified in the corresponding entiy in column (2) thereof.
TABLE
Description Hale of du'y __
_^_.
Woollen fabrics woven on handlooms,—
(i) processed without the aid of power Nil oi steam
(ii) processed with the aid of power by a Nil factory owned by a registered hand- loom co-operative society or any or- ganisation set up or approved by Government for the purpose of deve- lopment of handlooms.
'ni) processed by an independent processor Throe per cent, approved in this behalf by the Govern- ad valorem ment of India on the recommendation of the Handloom Development Com- missioner.
Provided that the amount of duty so levied shall be appor- tioned in the latio of 2; 1 between the duty leviable under tho Central Excises and Silt Act, 1944 (1 of 1944) and the Addi- tional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), respectively.
Explanation : For the purposes of tin's notification ''inde- pendent processor" means a manufacturer who is engaged exclusively in the processing of woollen fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of woollen yarn or weaving of .voollen fabrics.
[No. 30/81-CE]
358 THE GAZETTE OF INDIA : EXTRAORDINARY [PARr II—SEC 3(i)JG.S.R, 103(E).—In exercise of the powers confetred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts man-made fabrics, fall- ing under sub-item (4) of Item No. 22 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944j, from so much of the duty of excise leviable thereon as is in excess of the duty leviable on the base fabrics, if not already paid, plus fifteen per cent, ad valorem.
[No. 31/81-CE] T. R. RUSTAGI, Under Secy.
359I396GI/80—2
360 THE GAZETTE OF INDIA : EXTRAORDINARY [PARr II—SEC. 3 ( i )l(\
ro
11 (2)
3. 213/63-Central Excises., dated the 28 th February 1963.
fa the said notification, — (i) in the first paragraph, for th- word,s brackets, figures and letter"pipes and tubs; of copper faling under sub-item (3) of Item No. 26A", the word% buckets, figures and letter "pipes and tubes, or shells and blanks for pipes and tube, of copper, falling under sub-item (3) and sub-item (4), respectively, of Item No. 26A" shall be substituted.
(b) in thi sec-ri.l p .ragraph, for the words, "pipes and tubes of copper," the w.vds "pipes and tubss, or shells and blanks for pipes and tubes"' shall bs substitutsd.
4.
In the said notification, in clausefa) (i) in su'volause (iii) —
31/65-Central Excises, dated the 28th February 1965
fa) for the word "scrap", the words "wastes or scrap" shall be substituted;
(b) the word "or" shall bs in-
serted at the end;
(ii) after sub-clause (iii), the follow ing sub-clause shall be inser- ted, namely:—
'(iv) waste or scrap of copper and copper alloys, falling under sub-item (lb) of ths said Item No. 26A, in respect of which the appro- priate amount of duty of excise, or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has al- ready baen paid o
5. 134/65-Csntral Excises, dated the 20th August, 1965
G.S.R. 104CE).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Cent- ral Government hereby directs that each of the notifications of the Government of India, in the Ministry of Finance (Depart- ment of Revenue or Department of Revenue and Insurance), or Department of Revenue and Banking, as the case may bs speci- fied in column (2) of the Table hereto annexed shall bs 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. and date
Amendment
SI. No
In the said notification, - (i) forthi words, br.uk?t>, figures and htt?r, "zinc unwrougV falling under sub-item (1) of Item 26B" the words, brac'-cets figures and letters ".dnc un- wrought and zinc waste and scrap falling under sub-items (1) and (la), rsspsctively, of Itsm No. 2<5B" shill b: substituted;
) (2)
(3)
a:
(ii) in clauses (b) and (c), for ths i. 118/61-Central Excises, dated the 20th April, 1961
word "scrap", ths wvds "waste or scrap" shall bs substituted;
In the said notification, for the words "scrap of copper alloys", the words "waste or scrap of copper alloys" shall be substituted.
(iii) after clause (c), ths f jlijwing clauss shlll b; mssrted, namely : - 2. 54/62-CentraI Excises., : dated the 24th April, 1962.
"(d) waste or scrap of zin;, falling under sub-item (la) of the said Item No. 26B, in respect of In the said notification, for the words "scrap obtained from" the words "wastes or scrap ob- tained from" shall be substituted.
361(3)
(1) (2)
(1
•) (2)
(3)
10. 43/75-Central Excises, dated the 1st March,
Jn the Table annexed to the sai< notification, in column (5),—
1975
(i) against Serial No. 2, the claus< (b), for the word "scrap", the words "waste or scrap" shall be substituted;
which the appropriate amount of duty of excise, or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has already been paid.".
In the said notification,—
6.
(i) in clause (ii), for the word
135/65-Central Excises, dated the 20th August, 1965.
(h) against Serial Nos. 4 and 7, in clause (1), in sub-clause (b), for the word "scrap" the words "waste or scarp" shall be substituted;
"scrap", ths words "waste or scrap" shall be substituted; fii) after clause (iv), the following clause shall be inserted, namely :—
(iii) after Serial No. 9 and the entries relating thereto, the following shall be inserted, namely :—
(1) (2) (3) (4) (5) "(v) waste or scrap of zinc, falling under sub-item (la) of the said Item No. 26B, in res- pect of which the appropri- ate amount cf duty of ex- cise, or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has alrerdy been paid."
In the said notification,—
7. 119/66-Central Excises, dated the 16th July,1966 (i) for the words, brackets, figures and letter "falling under sub- item (la)" the words, brackets, figures and letters "falling under sub-item (la) and waste and scrap of copper falling under sub-item (lb)" shall bo substituted;
(ii) in clause (ii) for the word "scrap", the words "waste or scrap" shall be substituted,
(hi) in clause (iv), the word "or" shall be inserted at the end;
(iv) after clause (iv), the following clause shall be inserted, name- ly :-
"10. (aa) Waste Nil If manufa- and scrap ctured from any of the following materials or a com- bination there of, namely :— (a) old alu- minium scrap; or (b) waste or scrap ob- tained from virgin metal or virgin aluminium in any crude form, or a combination of both on which appropriate duty of ex- cise or the additional duty levi- able under section 3 of the Cus- toms Tariff Act, 1975 (51 of 1975), as the case may bs, has already been paid." "(v) waste or scrap of copper and copper alloys, falling under sub-item (lb) of the said Item No. 26A, in respect of which ths appropriate amount of duty of excise, or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has already been paid on the copper or the copper content of the alloys."
3. 1 d
68/69-Central Excises, 1 iated the 21st June, 1969
>9/80-Central Excises, 1 ited the 1st Novembsr. "80
11. H 6i IS
tn the said notification, the words "zinc ash, zinc dross" shall bo omitted.
9. 1 d
i04/73-Central Excises., '. lated the 21st April, 1973
In ths said notification, for the the wo ds, brackets, figures and letter, "falling" under sub-items (1) and (la) of Item No. 26A. the words, brackets, figures and letters "falling under sub-items (I), (la) and (lb) of Item No. 26A," shall be substituted.
fn the said notification, for the words, brackets and figure "falling under sub-item U /\ the words, bracksts, figure and letter "falling under sub- item (la)" shall be substituted.
[No. 32/81 CE]
362 THE GAZETTE OF INDIA : EXTRAORDINARY [PART U—SBC. 3(ijlG.S.H.: lttftt).—In exercise of liie powers confened by sub-mte (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts waste and scrap of cop- per, zinc, aluminium and lead, falling under Item Numbers. 26A, 26K, 27 and 27A, respectively, of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise >e viable thereon subject to condi- tion that—
fa) sueh. waste and scrap are manufactured from copper, zinc, aluminium or lead, falling under the Item Numbers 26A, 26B, 27 and 27A, respectively, at the said First Schedule on which appropriate amount of duty of excise, or as the case may be, the addi- tional duty leviable under section 3 of the Customs Tariffr.Act, 1975 (51 of 1975), has already been paid,; or
(b) such..waste and scrap arise from products, falling under any Item Number of the said First Schedule other than Item Numbers 26A, 26B, 27 and_27 A, manufactured from the said copper, zinc, aluminium or lead.
[No. 33/81-CE]
G.S.K. 106(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Exdse Rules, 1944jithe Central Government hereby exempts waste and scrap of cap- per, zinc,, aluminium and .lead, falling under Item Numbers. 26A, 26B, 27 and 27A, respectively, of the First Schedule to the Central Excises and Salt Act 1944 (I of 1944), from the whole of the duty of excise leviable thereon subject to the condition that the said waste and scrap are used in the manufacture of copper, ?irac, aluminium or lend within the factory of production.
[No. 34/81-CE] 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 exempts waste and scrap of copper, zinc, aluminium and lsad. falling under Item Numbers 26A, 26B, 27 and 27A, respectively, 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 •
Provided that—
. (i) it is proved to the satisfaction of an officer not below the rank of Assistant Collector of Central Excise that the said waste or scrap is intended to be used in the manufacture of- chemicals, and
(ii) in respect of such use elsewhere than in the factory of production of the aforesaid waste or scrap, the procedure set out in Chapter X of the Central Ex- cises Rules, 1944. is followed.
[No. 35/81-CEJ
363G.S.K. 108(E).—In exetcise ot the powds contened by bub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts zinc calors, falling under sub-item (2a) ot Item No-. 26B 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 ns is in excess of one thousand four hundred and seventy five mpees pei metric tonne, if made from any of the following mateiials oi combination thereof, namely :—
d) Old scrap of zinc;
(ii) waste oi scrap obtained fiorn zinc unwioughl on
which appropriate amount of duty cf excise, or, as the case may be, the additional duty leviable undei section 3 of the Customs Pinff \ c i. 1975 (51 of 1975) has been paid:
(iii) zinc unwrought on which, tippiopnate amount ot duty of excise, or as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid;
(IV) zinc unwrought purchased fiom the open market;
(v) waste or scrap, falling under sub-item (la) of Item No. 26B of the said First Schedule on which the appioprhte amount of duty of excise or, as the case may be, the additional dutj leviable undei section 3 of the Customs Tasiff Act, 1975 (51 ot 1975) has been paid.
G.h.K. 109(E/.—In exeieise of the poweis conferred by sub- mle (I) of rule 8 of the Central Excise Rules, 1944, and in ypei session of the notification of the Government of India in the Mmistiy of Finance (Department of Re\enue) No. 136,65-Central Excises, dated the 20th August, 1965, the Centutl Government hercoy exempts lead unwrought, falling under sub-item (1) ot Item No. 27 \ of the First Schedule to the Cential Excises and Salt Act, 1944 (1 of 1944), if such lead unvvrought is produced out of one or moie of the following mateiials, from the whole of the duty of excise leviable thereon, namely :—•
(a) old scrap of lead ;
(b) scarp obtained tiom lead unvviought on which appro- priate amount of duty of excise, or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act. 1975 (51 of 1975) has been paid;
(c) waste or sciap of lead, falling nndei sub-item (2) of
the said Item 27A on which appropriate amount of duty ot excise, or, as the case may be, the addi- tional duty leviable under section 3 of the Customs Tariff Act, 1975 m of 1975) h'is been p-iid :
|No. 36/81-CFJ
Provided that wiieie a •naunldc'urei nuniifaituiei such lead unwought from lead oie concentute m admixtme with such scrap, only that quantity of the lead unwrcught so manufactured, snail be exempt from dutv as is in evcess of the quantity determined in 'iccordance with the following formula:—
(DW xffJ6xiF)
where,— DW is the weight of dry lead oie eoncentiate; and P is the number of parts (by weighty of lead in 100 parts of the dry lead or concentrate.
[No. 37/81-CE]
R. K. CHAKR \BARTI, Dy. Secy
364 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)JNOTIHCAJTJONS
New Delhi, the lit Mirch, 1981
CENTRAL EXCISES
G.S.K. 110(E).—In exeicise of the powers txnfened by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of Jndm in the Ministry of Finance (Department ot Revenue) No. 79/79-Central Excises, dated the 1st March, 1979. the Central Government hereby exempts—
(a) gramophones, lecord playeis, record playing necks
or record changer decks ;
(b) parts and accessories of gramophones lecord players, lecord playing decks or record changer decks; and
(t) giamophone needles or styli,
falling under sub-items (i), (ii) and (\j respectively of Item No. 37A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter referred to as the said goods) from so much of the duty of excise leviable thereon as is in excess of ten per cent ad valorem:
Piovided that an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the sum total of the value of capital investment made from time to time cm plant and machinery installed in an industrial unit in which the said goods, under clearance, are munufactuied is not more than rupees twenty lakhs:
Provided further that the lower late of duty as specified in this notification shall apply only to the first clearances of the said goods, for home consumption, by or on behalf of a manufacturer, from one oi more industrial units, upto a value not exceeding rupees twenty-five lakhs during a financial year:
Provided also that nothing contained in this notification shall apply to a manufacturer if the total value of clearances of the said goods, for home consumption, by him or on his behalf, from one or more industrial units, during the preceding financial year, had exceeded rupees fifty lakhs
Explanation -—While determining the sum total ot the value of the capital investment, onlv the face value of the invest- ment at the time when such investment was made shall be taken into account, but the value of the investment made en plant and machinery which have been lemoved permanently from the industrial unit or rendered unfit for any use shall be excluded from such determination.
2. 1 his notification shall come into fo ce on trie 1st day of April, 1981.
INo 38/81-CE]
GJ".R. 111<£).—In exercise of the poweis conferred by sub-rule ((1) of rule 8 of he Central Excise Rules, 1944, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 99/80-Central F.v ci%es, dated the 19th June, 1980. nnmely —
In the s™ud notification, in the Explanation, tor clause (i), the following clause shall be substituted, namely:—
"(i) no process other than the mechanical process emp- loyed for—
(a) box making,
(b) fiame filling,
(c) dipping of splints in the composition for match
heads,
(d) filling of boxes with matches.
(e) labelling and banderolling, or
(f) packaging,
shall be deemed to be a process ordinarily carried on with the aid of power;".
2 This notification shall come into force on the 1st day of April, 1981.
[No. 39/81-^E]
365G.S.R. 112(E).—In exercise of the powers confened by s>ub- lule (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 vDepaitment of Revenue) No. 98/80-Central Excises, dated the 19th June, 1980, the Central Government hereby exempts matches, in or in lelation to the manufacture of which any piocess is ordinarily canied on with the aid of power, falling under Item No. 38 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and cleared for home consumption by a manu- factuier, from so much of the duty of excise leviable theieon as is in excess of Rs. 7.20 per gross boxes of 50 matches each :
Provided that—
(i) in the case of matches packed in bows in which both the outer slide as well as the inner slide are made of card board, the amount of exemption shall be increased by sixty paise per gross of boxes;
(ii) in the case of matches packed in boxes in which the inner slide alone is made of card board, the amount of exemption shall be increased by twenty-four p
2. This notification shall come into force on the 1st day
of April, 1981.
[No. 40/81-CF1
G.S.R. 113(E).—In exercise of the powers, contened by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts matches in or in relation to the manufacture of which any one or more of the follow- ing mechanical processes, namely:—
(i) box making; (ii) frame filling; (iii) dipping of splints in the composition for match heads; (iv) rilling of boxes with matches; (v) labelling and banderolling; and (vi) packaging,
is ordinarily carried on with the aid of power, falling under Item No. 38 of the First Schedule to the Centrnl Excises and Salt Act, 1944 (1 of 1944), and cleared for home con- sumption by a manufacturer, from so much of the duty of excise leviable thereon as is in excess of Rs. 5 50 per gross boxes of 50 matches each:
Provided that—
(0 in the case of matches packed in boxes in which both the outer slide as well as the inner slide are made of card board, the amount of exemption shall be increased by sixty paiae per gross of boxes;
(ii) in the case of matches pa
(iii) the amount of exemption shall be inciea^ed, oi further increased, as the case ma', be, by fifty paise per
36(S T HC G A Z r i TE OF INDIA : E X T R A O R D I N A RY [PAR,. I I —S E C. 3;i)l<gross of boxes if bamboo n n"rA for the 'i
(iv) if the splints of Mich matches r-ic made ol baxnbuo and the matches are packed in bo\;s of 40a, the rate of duty shall be four-fifths of ihe rate appli- cable to matches of identical description produced in the same factory but packed in boxes of 5Ds anJ if such packing in boxes of 50s is not dor,,, it shall be four-fifths of the notionaily dcfeimipcl iate for matches packed in boxes of 51s
Piovided further that
Irxplanation.—While dvteimiruna the sum to!, 1 of the value of the capital investment, only the face VPIUC of the invest- ment at the time when such investment was made shall I J taken into accoimt, but the value ot the investment made on plant and machinery which have been removed peimanentlv from the industrial unit or rendered unfit for any use <=hall be excluded from such deteimination.
2. This notification shall come into force on the is: Uiv of April, 1981.
[No. 41 '81-CEJ G.S.R. 114(E).—In exercise of the poweis confened by Mib-rule (1) of mle 8 of the Central Excise Rules, 1944, the Centra! Government heieby exempts matches in or in relation to the manufacture of which none of the following mechanical processes, namely :•—
(i) box making;
fii) frame filling;
(iii) dipping of splints in the composition foi match heads;
(iv) filling of boxes with matches;
<\) labelling and banderofling: and
(vi) packaging,
is ordinalily carried on with the aid of power, falling under Item No. 38 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and cleared for home consump- tion by a manufacturer, from so much of the duty of excise leviable thereon as is in excess of Rs. 4.50 per gross boxes of 50 matches each : Provided that—
(i) in the case of matches packed in boxes in which both the outer slide as well as the inner slide are made of card board, the amount of exemption shall be increased bv sixty paise per gross of boxes ;
(ii) in the case of matches packed in boxes in which the inner slide alone is made of card board, the amount of exemption shall be increased by twenty- four pnise per gross of boxes;
(iii) the amount of exemption shall be increased, ol further increased, as the case may be, by fifty paise per gross of boxes if b unboo is u^ed for the splints or toi both splints ;
riv > if the 'plints of such matches aia made of barnbeo and the matches are packed in boxes of 40s. the rate of duty shall be four-fifths of the rale appli- cable to matches of identical description pteduced in the same factorv but packed :n boxes of 50s and if such packing in boxes of 50s is not done, it >-haTi be four-fifths of the nationally Heterminrd rate for matches packed in boxes of 50s.
2. This notification shall come into force on the 1st dav of April. 1981.
!No 42/Sl-rF]
367G.S.R. 115(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. 99/80- Central Excises, dated the 19th June, 1980, the Central Government hereby exempts matches in or in relation to the manufacture of which none of the following mechanical processes, namely:—
(i) box making:
(ii) frame filling;
(iii) dipping of splints In the composition lor match
heads;
(iv) filling of boxes with, matches ;
(v) labelling and banderolling; and
(vi) packaging,
is ordinarily carried on with the aid of power, falling under Item No. 38 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 Rs. 1.60 per gross boxes of 50 matches each:
Provided that the matches are cleared for home consumption—
(i) by a monufacturer from a factory which is run departrnentally by the Khadi and Village Industries Commission or by an institution aided or recognised by the Khadi and Village Industries Commission and for which a certificate from that Commission to this effect is produced to the satisfaction of the Assistant Collector of Central Excise, or
(ii) from a factory which is owned by, or which Is a member of, a co-operative society (including a service itfdustrial co-operative society but excluding a marketing co-operative society or a co-operative bank) registered under any law relating to co-opera- tive societies for the time being in force and assist- ing exclusively manufacturers of such matcfess:
1396 GI/80—3
368 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)jProvided further that where the matches are produced by a factory which is owned by, or which is a member of, a co- operative society (including a service industrial co-operative society but excluding a marketing co-operative society or a co- operative bank) aforesaid, the matches are sold or maiketed through such co-operative society or an agency established by a State Government:
Provided also that the exemption contained in this notifica- tion shall be allowed—•
(a) if the manufacturer mafces a declaration that the total clearance of matches from such factory,—
(i) during the period commencing on the 1st day of July, 1981 and ending with the 31st day of March, 1982, is not estimated to exceed 90 million matches ;
(ii) during a financial year subsequent to 1981-82, is not estimated to exceed 120 million matches;
(b) if the production in a calendar month from such factory does not exceed 15 million matches :
Provided also that—
(a) where the clearance of matches from such factory during the period commencing on the 1st day of July, 1981 and ending with the 31st day of March, 1982 exceeds 90 million matches, the duty on such excess clearance shall be required to be paid at the rate of Rs. 4.50 per gross boxes of 50 matches each;
(b) where the clearances of matches from such factory in a financial year subsequent to 1981-82 exceeds 120 million matches, the duty on such excess clearance shall be required to be paid at the rate of Rs. 4.50 per gross boxes of 50 matches each:
Provided also that—.
(i) in the case of matches packed in boxes in which both the outer slide as Well as the inner slide are made of card board, the amount of exemption shall be increased by sixty paise per gross of boxes ;
(ii) in the case of matches packed in boxes in which the inner slide alone is made of card board, the amount of exemption shall be increased by twenty-four pafse per gross of boxes;
(iii) the amount of exemption shall be increased, or fur- ther increased, as the case may be, by fifty paise per gross of boxes if bamboo is used for the splints or for both splints and veneers;
(iv) if the splints of such matches are made of bamboo and the matches are packed in boxes of 40s, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50s and if such packing in boxes of 50s is not done, it shall be four-fifths of the notionally determined rate or matches packed in boxes of 50s.
2. This notification shall come into force on the 1st day of July, 1981.
[No. 43/81-CEJ
G.S.R. 116{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 braille watches, falling under Item No. 44 of the First Schedule to the Centra) Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.
[No. 44/81-CE] G.S.R. H7(E).—In exercise of Ihe 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. 104/80-Central Excises, dated the 19th June, 1980 the Central Government hereby exempts articles of hosiery, falling under Item No. 68 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. 45/81-CE]
G.S.R. 118(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 Ministiy of Finance (Department of Revenue), No. 85/79-Central Excises, dated the 1st March, 1979, the Central Government hereby exempts all goods, falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), other than goods manufactured in a factory, from the whole of the duty of excise leviable thereon.
2. This notification shall come Into force with effect from the 1st day of April, 1981.
[No. 46/81-CE]
G.S.R. 119(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 goods, falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and manufactured in a mine, from the whole of the duty of excise leviable thereon.
Explanation.—In this notification, the expression 'mine' has the meaning assigned to it in clause (j) of section 2 of the Mines Act, 1952 (35 of 1952).
369' 2. This notification shall come into force with effect from the
1st day of April, 1981.
[No. 47/81-CEJ
(J.S.R. 120(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 amend- ments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 105/80- Central Excises, dated the 19th lune, 1980, namely :—
In the said notification, —
(i) In the second proviso, for the words "rupees ten lakhs", the words "rupees twenty lakhs" shall be substitut- ed;
(ii) for paragraph 3., the following paiagraph shall be
substituted, namely :—
"3. Nothing contained in this notification shall apply
to a manufacturer, —
(a) if the total value of the s>aid goods cleared, if any, for home consumption by him or on his behalf from one or more factories in the pre- ceding financial year exceeded rupees thirty lakhs, or
(b) who is a primary manufacturer as referred to in rule 56C of the Central Excise Rules, 1944, and who avails of the special procedure laid down in the said rule.";
(iii) for Explanation II and Explanation III, the follow-
ing shall be substituted, namely :—
"Explanation II.—For the purpose of computing the value of clearances under this notification, the clearances of the said goods, —
(a) which are exempted from the whole of the duty of excise leviable thereon by any other notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and for the time being in force, or
(b) by a manufacturer, who is a secondary manu- facturer as referred to in rule 56C of the said mles, to the factory of a manufacturer, who is referred to as a primary manufacturer in the said rule 56C, without payment of duty,
shall not be taken into account.".
2. This notification shall come into force with effect from
the 1st day of April, 1981.
[No. 48/81-CE)
370 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]Government of India, in the Minstry of Finance (Department of Revenue and Insurance or Department of Revenue), or Depart- ment of Revenue and Banking, as the case may be, specified in column (2) of the Table hereto annjxed shall be further amsndsd in ths manner specified in the corresponding entry in column (3) of the said Table.
TABLE
^o. Notification No. and d
S.I
ate Amendment
2
1
3
1.
In each of the said notifi- cations, for the words • ''rupees ten lakhs", the words"rupees twenty lakhs" shall be substituted.
39/73-Central Excises, dated the 1st March, 1973 160/77-Central Excises, dated the 18th June, 1977. 163/77-Central Excises, dated the 18th June, 1977. 208/77-Central Excises, dated the 2nd July, 1977 74/78-Central Excises, dated the 1st March, 1978.
2. 158/77-Central Excises, dated the 18th Juns, 1977. (
In the siad notification,— a) in the first proviso, for the words "rupees ten lakhs", the wo;ds "rupees twenty lakhs" shall be substitutd;
(b) for the Explanation, the
following Explanation shall be substituted, namely:—
"Explanation:—While deter- mining the sum total of the value of the capital investment, only the face value of the investment at the tiraa whsn such invest- ment was made shall be taken into account, but the valus of the invest- ment made on plant and machinery which have been removed permanently from the industrial unit or rend- ered unfit for any use shall be excluded from such determination."
2. This notification shall come into force on the 1st day of
April, 1981.
[NO. 49/81-CE] GSR. 121(E).—In excercise of the powers conferred by sub- rule H> of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that the notifications of the
371(ii) in clause (b), for the words 'inpees ten lakhs", the words 'iupees seven and a half lakhs' shall be substituted;
(b) for paragraph 2, the following paragraph shall be
substituted, namely:—
"2. Nothing contained in this notification shall apply
to a manufacturer,—
(i) if the aggregate value of clearances of all excis- able goods by him or on his behalf, for home consumption, from one or more factories, dur- ing the preceding financial year, had exceeded rupees twenty lakhs;
(ii) if the aggregate value of clearances of the specified goods by him or on his behalf, for home consumption, from one or more fac- tories, during the preceding financial year, had exceeded rupees fifteen lakhs.";
(c) in paragraph 4, for the words, brackets, letters and figure "rupees five lakhs and rupees ten lakhs res- pectively in terms of clauses (a) and (b) of para- graph 1", the words, brackets, letters and figure "rupees seven and a half lakhs in terms of clause (a) or clause (b) of paragraph 1" shall be substituted.
2. This notification shall come into force on the 1st day
of April, 1981.
[No. 50/81-CE]
G.S.R. 122(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 Mini&try of Finance (Department of Revenue) No. 80/80-Central Excises, dated the 19th June, 1980, namely :—
In the said notification,—
(a) in paragraph 1—
(i) in clause (a), for the words 'rupees five lakhi'. the words 'rupees seven and a half lakhs' shall be substituted;
372 THE GAZETTE OF 1NDTA : EXTRAORDINARY [PART II—SEC. 3(i)J 1 2 3140/66-Central Excises, dated the 24th September, 1966.
3. In the said notification, for the words, brackets, letter and figures "falling under sub-item (C) of Item No. 30", the words, brackets, letters and figures "falling under sub-item (D) of Item No. 30" shall be substituted.
73/68-Central Excise-,, di^cd the 13th April, 196S.
4. In tha said notification,— (i) for the words, brac- kets, letter, and figures "falling under sub-item (C) of Item No. 30", ths words, brackets, letter and figures "fal- ling under sub-item (D) of Item No. 30", shall be substituted;
(ii) for the words, brac- kets, letters and figures "falling under sub-items (A) and (B) of Itsn, No. 30", the words brackets, letters and figures "falling under sub-items (A) to (C) of Item No. 30" shall bs substituted.
8/74-Ceatral Excises, dated the 18th January, 1974.
.S.R, 1:5, : — [i OKicchz oi th; powers of conferred by sub-rule (1) of rule 8 of th; Central Etcise Rules, 1944, the Cen- tral Government hereby directs that the notifications of the Go- vernmsnt of India in the Ministry of Finance, (Department of Revenue or Department of Revenue and Insurances, as the cass may be) specified in column (2) of ths Table hereto annexed shall bs furthsr amjndsd, in ths lmnnsr specified in ths corres- ponding entry in column (3) of thj said Table.
TABLE
Amendment s. • Notification No. and date
) (2)
(3) (1
1. 24/€5-Central Excises, dated the 28th February, 1965.
In the said notification in tils; Table, S.No. 4 and the entries against it shall bj omitted.
In the said notification, for the words, brackets, figures and letters "falling under sub item (1) of Item No. 16", wherever they occur, the words, figures, brackets and letters "falling under sub-item 1(1) of item No. 16" shall bs substituted.
[No. 51/M CE]
373G.S.R. 124(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the following notifica- tions of the Government of India, in the Ministry of Finance (Department of Revenue and Insurance or Department of Revenue), or the Department of Revenue and Banking, as the case may be, namely :—
1. Notification No. 249/67—Central Excises! dated the 8th November, 1967.
2. Notification No. 123/74—Central Excises dated the 1st August, 1974.
3. Notification No. 161/76—Central Excises dated the 12th May, 1976.
4. Notification No. 124/77—Central Excises dated the 18th June, 1977.
5. Notification No. 204/77—Central Excises dated the 25th June, 1977.
6. Notification No. 129/80—Central Excises dated the 31-st July, 1980.
7. Notification No. 151/80—Central Excises dated the 3rd October, 1980.
G.S.R. 125(E).—In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the Central Gov- ernment hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Depaitment of Revenue) No. 197/62-Central Fxcises, dated the 17ih November, 1962, namely:—
In the Table annexed to the said notification, in column (2), against S. No. 1,—•
fi) for the entry "Synthetic rubber and synthetic rubber latex", the entry "Synthetic rubber including synthe- tic rubber latex and pre-vulcanised synthetic rubber latex" shall be substituted ; and
(ii) the following entry shall be inserted at the end, namely:—
"Polyester films".
[No. 53/81-CE)
[No. 52/81-CE}
GAR. 126(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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 223/ 62-Central Excises, dated the 29th December, 1962, namely:—
In the said notification, after Item 55, the following Item shall be insei ted, namely :—
"56. Polyester films."
[No. 54/81-CE]
374 THE GAZETTE OF IND*A : EXTRAORDINARY [PART II—SEC. 3(i>.G.S.K. 127(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 the Government of India in the Ministry of Finance, Department of Revenue or Depaitment of Revenue and Insurance or Department of Revenue and Banking, as the case may be, Nos. 171/69-Cen- tral Excises, dated the 21st June, 1969, 121/70-Central Excises, dated the 28th May, 1970, 179/71-Central Excises, dated the 23rd September, 1971, 195/71-Central Excises, dated the 12th November, 1971, 117/72-Central Excises, dated the 25th March, 1972, 161/73-Central Excises, dated the 16th Aug- ust, 1973, 33/76-Central Excises, dated the 28th February, 1976, 188/77-Central Excises, dated the 18th June, 1977, 69/78-Central Excises, dated the 1st March, 1978, 97/79- Central Excises, dated the 1st March, 1979 and 76/80-Central Excises, dated the 19th June, 1980, the Central Government hereby further specifies the following excisable goods to which the provisions of Chapter VII-A of the said rules shall apply, namely:—
The goods comprised in Item No. 15BB of the First Sche-
dule to the Central Excises and Salt Act, 1944 (1 of 1944).
[No. 55/81-CE}
T. R. RUSTAGI, Under Secy.
NOTIFICATION
New Delhi, the 1st March, 1981
CENTRAL EXCISES
G.S.R. 128(E) Whereas polyester films have been speci- fied in Item No. 15BB of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) by clause 48 of the Finance Bill, 1981, which clause has, by virtue of the decla- ration 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 polyester filu-s boiii under Item 15A and 15BB of the said First Schedule ;
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, 1981, polyester films, from the whole of the duty of excise leviable thereon under the said Item 15A.
[No. 56/81-CEJ
R. K. CHAKRABARTI, Dy. Secy.
375 376 THE GAZETTE OF INDIA : EXTRAORDINARY [PARI II—SEC. 3 ( I )JNOTIFICATIONS
New Delhi the 1st March, 1981
CENTRAL EXCISES
QJSJR. 129(E).—In exercise of the powers confeired by sec- tion 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Cential Government hereby makes the following rules fuithei to amend the Cential Excise Rules, 1944, namely —
1 (1) These rules mav be called the Central Excise (7th
Amendment) Rules, 1981
(2) Thev shall come into force on the 1st day of \piil
1981
2 In the Cential Exuse Rules, 1944, after rule 56B, the
follovune rule shall be inserted, namely —
'56C Special procedure for the movement of finished goods tailing under Hem No 61 without payment of duty—(1) Not- withstanding anything contained in rule 9 or iule 9A, the Collector may, by special order and subject to the execution of a bond and such other conditions as may be specified by him and subject to the provisions of sub-rule (2), permit a manufacturer (hereafter in this rule referred to as the pnmar\ manufacturer) to bring any excisable goods falling undei Item No 68 of the First Schedule to the Act (the goods so brought being hereafter in this rule referred to as the finished goods) to his factoiy without payment of duty from the factory of the manufacturer of the finished goods (hereaftei in this rule referred to as the secondaiy manufacturer) if such goods were made out of—
( ii excisable goods falling under the said Item No 68,
or
(o) any Other goods
supplied by the primary manufactuier foi the pui poses of mamifaetuie of the hi,shed goods :
Provided that where goods itfti ed to in clause (a) .ire
manufacttued by tlv primary manufacturer, such goods may for the purposes of the manufactJre of the finished goods, be removed fiom his factory without payment of duty
(2) The finished goods brought by a primary manufactuier
under sub rule (1) may be lemoved—-
(a) on payment of duty at the appiopnate rate, oi
(b} without payment of dutj foi export under bond , or
(el without payment of dut> except for such goods which are in the nature of complete machinery meant foi producing or processing any goods, for use withm his factoiy as law materials or component parts for the manufacture of excisable goods • oi
(d) without payment of duty to the secondary manu
factiT'er for the purposes of refining, reconditioning, repairing or any similar process; or
(e) without payment of duty, to any manufacturei for further manufactuie after following the procedure specified in -ub r> V (11
(3) Where goods lemoved under the proviso to sub-rule (1) without payment of duty aie not duly accounted foi as having been used for the manufacture of the finished goods, oi where the goods so lemoved or the finished goods are not shown to the satisfaction ot the pioper office! to have been lost oi destroyed by natural causes or by unavoidable accident dui- mg transport either fiom the factoiy of the primary manu factuier to the factory of the secondaiy manufacturei oi, as the case may be, fiom the factoiy of the secondaiy manu- facturer to the factory of the primary manufacturer, oi during handling oi storage ol such goods oi finished goods either in the factory of the pumary manutacturei oi the secondaiy manufacture!, the primary manufactuier shall, on demand by the propei officei pay the dutv leviable on such goods or finished goods
(4) Where the duty becomes chargeable under the piovi sions of tlm iule on any goods ot finished goods, the iate of duty and the tariff valuation if any, applicable to such goods and the finished goods shall be the rate and tanft valuation in force,—
(a) in the case of actual removal of the finished goods from the factory of the primary manufacturer, on the date of such removal,
(b) in the case of loss of finished goods duiing handling oi storage in the factory of the primary manufacturer, on the date on which such loss is discovered by the proper officer or made known to him ;
(c) in any othei c ise on the date on which duty is paid
(5) If the goods leceived by the secondary manufacturei fiom the pnmai> manufacturer undei clause (a) of sub-rule (1) are round to be surplus or defective oi damaged or unsuitable for i^e manufactuie of finished goods tor anv reason such goods shall be returned to the factory of the prinui / manu- facturer and all such returned goods shall be added to (he non duty p id stock of the pumaiy manufacturer and de lit with accordingly
(6) Wbeie a pnmarv manufactuier oi secondaiy manu- factuiei contravences any of the provisions of this rule, the Collector ma> in addition to the witbdiawal of the permission given undei sub rule (1), oidei —
(a) foifeiUne of the security deposited towaids the bond
executed under sub rule (1),
(b) confiscation of the goods or, as the ca=e may be the finished goods in store in the factory of 'he pn- mary manufacturei or the secondaiy manufacturei
(') Nothing in sub-rule (1) shall apply in a c.se wheie the scods o: finished eoods falling under Item No 68 of the FIIM Schedule to the Act have been or, as the ca^e mav bo are manufactured without the aid of powei
[No 57/81 C E !
377G.S.R. 130(E).—In exercise of the powers conferred by sub- mle (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the notification of the Government of India, in the Ministry of Finance (Depart- ment of Revenue and Insurance) No. 119/75-Central Ixcises, dated the 30th April, 1975.
2. This notification shall come into force on the 1st day of
April, 1983.
[No. 58/81-C.E.]
T. R. RUSTAGI, Under Secy.
rUlNH-D BY THE MANAGER, GOVT. OF \HOlk PRESS, RING ROAD, NEW DELHI-110064 "D PUBLISHED BY THE CON'raoti EH OP PUBLICATIONS, DELHI-110054, 1981