552

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II - S E C . 3(ill

ti.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.

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.

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

<n T-Hniion to the duty of excise so chargeable.

(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

353

to" the same conditions ai govern such manufacture under

the said rule 191B.

[No. 23/81-CEJ

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. 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

in the Ministry of Finance (.Department of Revenue) No

30/79-Central Excises, dated the 1st March, 197y, namely :—

In the said notification,—

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. 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]

355

G.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 <he

said Table, subject to the conditions, if any, laid down in tin.- coiTespording enlucs in column (?) ihcreof.

TABLE

SI.

No.

(1)

Sub-

Item

No.

(2)

Description of tyres

(3>

Tyres for two wheeled and thicc wheeltd motor

vehicles, falling under sub-item 1(1) of Item

No. 34 of Hie suid First Schedule.

Kate of

duty

(4)

Nil

Conditions

(5)

If-

(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

such

motci

\ehicles;

356

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3fi)]

(1)

(2)

Id)

I«)

Id)

1(2)

1(2)

1(3)

(3)

Tyros lor two \\h eLd moior Vvhicks,

frlhrg

u">dei sub- ml(l)<i( Item No 34 of (he said

First Schedule, namely, -coolers, irotoi cycles,

mopeds and auio-cyeks

Tjres toi poweied cycles ond powertd ocle nek

shsws falling u d r sub-item 1(1) of item No.3

of thj s<Jid Fns' Schedule

Tyits foi *.<> loon C<M ;>, ft l'u g under sub-ilcm 1(2)

of Hem No. 34 of flu. said Tin,* Schedule

T\res lbi motor vehiels, ?i'd 'jits ior vehicles,

or cquipm nts, d signed for use off ihi lord

Ty.cs (excluding flrps) ror sgueultuial tirc'ou,

1? HiDg under sub-item II of Item Ni/. ?4 of the

said Fust Schedule

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

of item No. 3^ of in; said Fust Schedule —

(I) tyits foi tinkrs ot dgricul'Uic 1 iirctois

(ii) tyies for tijileis of nfcHns

following si/.i—

7 50 -

16 ?rd

900- 16

On) Olh'i^

Tyn.s fr>i cjcl s "ⁿd cycle nck-.hiiws, felling

uidsi Item No. 68 if the sdid Fust Schedule

(4)

Iwei'iy fiw per cert

j.d valorem

Nil

riftj-flvc pu art

ad i alou m

Nil

(

Twenty five r>ei ce» t

ad uthrem

Twenty-five pti cent

ad valoiem

Twenij-fivc pel cUi

ad valorem

Fitty-fivv. per ccr*

ad valorem

Nil

(5)

(n) bUch tyres h<r\^. b'en prommePily

mailed "O.E ' , <ird

(«n) (he procedu • s^loul in Chjpld Xof

tho CM,ei

E\cise iuks, 1944, is

(olinvi^d in tspec* oi such <j is

If-

(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." ; f d

'iii) ill- p ccedurc set out in Chaprc- X of

th; Cenual Excise Rules, 1944, is

lOilowcd in respect ot su^h tyeis

(i) JJ¹ office! n d b;low tils rank of an

Assis.srt Colkcioi o^fCtn<ial Excise

iss?U*ficd ihatiiUth lyres ?ic mlcrdcd

•o bo used as original

equipment

lyics in such agncultuiallracUisby

thz nDnutacturtis of such ti at tors ,

fii) -.Uch tyrcv have been piommen'ly

maiked "O E '", ?id

*n.) *h; pioceduie se^f ou( in Ch^r'cr X

of th: Cnnal Excise Rules 19-^i,

is iollowtd in respecf cf such tyi.s.

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 Hoi^ Power exceeding 50 ifan officer rot bdow heirrko'er Assis*?"' Cc^r

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. rsa m^hrmc^lly piopclVd tjc't ci .

il . c«sc n\i

m.chrrnrij

p 0,-ielkd ^yjL nek^haw whvh nvj also be ptdejkd, if any nccessitj arises lor so don g.

iNo. 27,'81-Ct]

357

G.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^{a n} 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]

360

THE GAZETTE OF INDIA : EXTRAORDINARY

[PARr II—SEC. 3(i)l

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

SI.

Notification No. and date

)

(2)

118/61-Central Excises,

dated the 20th April,

1961

54/62-CentraI Excises.,

dated the 24th April,

1962.

Amendment

(3)

the said notification, for

the words "scrap of copper

alloys", the words "waste or

scrap of copper alloys" shall be

substituted.

In the said notification, for the

words "scrap obtained from"

the words "wastes or scrap ob-

tained from" shall be substituted.

(2)

213/63-Central Excises.,

dated the 28 th February

1963.

31/65-Central Excises,

dated the 28th February

1965

134/65-Csntral Excises,

dated the 20th August,

1965

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.

In the said notification, in clausefa)

(i) in su'volause (iii) —

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<i ths

copper or the copp;r con-

tent of ths alloys."

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;

(ii) in clauses (b) and (c), for ths

word "scrap", ths wvds

"waste

or scrap" shall bs

substituted;

(iii) after clause (c), ths f jlijwing

clauss

shlll

b; mssrted,

namely : -

"(d) waste or scrap of zin;, falling

under sub-item (la) of the said

Item No. 26B, in respect of

361

3. 1

9. 1

(1)

(2)

135/65-Central Excises,

dated the 20th August,

1965.

119/66-Central Excises,

dated the 16th July,1966

68/69-Central Excises, 1

iated the 21st June, 1969

i04/73-Central Excises., '.

lated the 21st April, 1973

(3)

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,—

(i) in clause (ii), for the word

"scrap", ths words "waste or

scrap" shall be substituted;

fii) after clause (iv), the following

clause shall

inserted,

namely :—

"(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,—

(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 : -

"(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."

tn the said notification, the words

"zinc

ash,

zinc

dross"

shall bo omitted.

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.

10.

11. H

•)

(2)

43/75-Central Excises,

dated the 1st March,

1975

>9/80-Central Excises, 1

ited the 1st Novembsr.

»80

(3)

Jn the Table annexed to the sai<

notification, in column (5),—

(i) against Serial No. 2, the claus<

(b), for the word "scrap",

the words "waste or scrap"

shall be substituted;

(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;

(iii) after Serial No. 9 and the

entries relating thereto, the

following shall be inserted,

namely :—

(1) (2)

(3)

(4)

(5)

"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;

(b) waste or

scrap

ob-

tained from

virgin metal

or virgin

aluminium

in any crude

form, or a

combination

of both

which

appropriate

duty of ex-

cise or the

additional

duty levi-

able under

section

of the Cus-

toms Tariff

Act, 1975

(51 of 1975),

as the case

may bs, has

already

been paid."

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.

[No. 32/81 CE]

362

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART U—SBC. 3(ijl

G.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

363

G.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 \ci. 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.

|No. 36/81-CFJ

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;

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 :

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 e^vcess of

the quantity determined in 'iccordance with the following

formula:—

(^DWxffJ6^xiF)

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)J

NOTIHCAJTJONS

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

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,

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]

365

G.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<use

per gross of boxes.

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<ked in boxes in which the

inner slide alone is made of card boa^d, the amount

of exemption shall be inci eased by twenty-four paise

per gross of boxes;

(iii) the amount of exemption shall be inciea^ed, oi further

increased, as the case ma', be, by fifty paise per

36(S

THC G A Z r i T E OF INDIA : EXTRAORDINARY

[PAR,. II—SEC. 3;i)l<

gross of boxes if bamboo n n«rA for the 'i<!<ii« a

for 1'Otli bpituf-, ,«lj M-nCCIs,

(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,,,

shall be four-fifths of the notionaily dcfeimipcl iate

for matches packed in boxes of 51s

Piovided further that <m oflicer not l,olow the

r'v of au

Assistant Collectoi of Central Excise is satisfied that the sum

total of the value of the capital investment made ftom time

to time on plant and machinery installed in the indu-.trial

unit in which the said goods, under clearance, are manufa< -

tured, is not more than uipees twentv !akh<-

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,

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 ;<nd veneeis;

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 >-ha^Ti

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]

367

1396 GI/80—3

G.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

member of, a co-operative society (including

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:

368

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)j

Provided 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

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

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

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)]

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

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

S.I

^o.

Notification No. and d

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.

158/77-Central Excises,

dated the 18th Juns, 1977. (

ate

Amendment

In each of the said notifi-

cations,

for the words

• ''rupees ten lakhs", the

words"rupees twenty lakhs"

shall be

substituted.

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

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]

371

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;

(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.";

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]

372

THE GAZETTE OF 1NDTA : EXTRAORDINARY

[PART II—SEC. 3(i)J

.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

• Notification No. and

date

)

(2)

24/€5-Central Excises, dated

the 28th February, 1965.

Amendment

(3)

In the said notification in

tils; Table, S.No. 4 and

the entries against it shall

bj omitted.

140/66-Central

Excises,

dated the 24th September,

1966.

73/68-Central Excise-,, di^cd

the 13th April, 196S.

8/74-Ceatral Excises, dated

the 18th January, 1974.

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.

In tha said notification,—

(i) for the words, brac-

kets, letter, and figures

"falling under sub-item

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.

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]

373

G.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 :—

Notification No. 249/67—Central Excises! dated

the 8th November, 1967.

Notification No. 123/74—Central Excises dated the

1st August, 1974.

Notification No. 161/76—Central Excises dated the

12th May, 1976.

Notification No. 124/77—Central Excises dated the

18th June, 1977.

Notification No. 204/77—Central Excises dated the

25th June, 1977.

Notification No. 129/80—Central Excises dated the

31-st July, 1980.

Notification No. 151/80—Central Excises dated the

3rd October, 1980.

[No. 52/81-CE}

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)

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.

376

THE GAZETTE OF INDIA : EXTRAORDINARY

[PARI II—SEC. 3(I)J

NOTIFICATIONS

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,

(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 ;

(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 o^r, as the ca^e mav bo

are manufactured without the aid of powei

[No 57/81 C E !