REGISTERED No D. (D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No 102] NEW DELHI, WEDNESDAY, MARCH 25, 1981/CHAITRA 4, 1903 Separatep a g i ngis given to this Part in order that it may be filed as a separate compilation
(497
1489 GI/80
49$ THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)]2. This notification shall come into force on the 1st j ay MINISTRY OF FINANCE
of'April, 1981.
(Department of Revenue)
[63/81] NOTIFICATIONS
New Delhi, the 25th March, 1981
CENTRAL EXCISES
G.S.R, 19KB).—In exwciie of tb* powers conform! by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that th" notifications of he Government of India, in the Ministry of Finance{D"ptetment of Revenue), specified in column (2) of the Table hereto annexed shall be amended in the manner specified in the cowe
TABLE
s.
Amendment
Notification >. No. and date
Nc
) (2)
":
(3)
i. 49/81-Central Ex- cises, dated the 1st March, 1981.
In the said notification, in the Table, against serial No. 1, in Column (2), the figures, words and letters "160/77-Contral Excises, dated the
18tb June, 1977.
163/77-Contral Excises, dated the
18th June, 1977."
shall be omitted.
2.
In the said notification, in paragraph 1,
clause (c) shall be omitted.
tO/81-Central Ex- cises, dated the 1st March, 1981.
[67/81]
GS.R. 194(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Centtal Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 74/78-Central Excises, dated the 1st March, 1978, namely :—
In the said notification, in paragraph 1.—
(a) the words "if the aggregate value of the said goods cleared, if any, for home consumption from one or more factories during, the preceding financial year hnd exceeded rupees fifteen lakhs" shall be omitted ;
(b) after the first proviso the following proviso shall be
inserted, namely '•—
"Provided further that the aggregate value of first clearances of the said goods at the reduced rate of duty as specified in this notification, for home consumption, from any factory, by or on behalf of one or mor* manufacturers, shall not exceed rupees one crore, In any fnancial year :
G.S-R* 193
Provided also that notbkiA contained in this notification shall apply to a manufacturer who avails of the exemption under the notification of the Govern- ment of India, in the Minktrv of Finance (De- partment of Revenue) No. 80/80-Centrd Excises, dated the 19 th Junev 1980 in respect of the said irooda,".
In the said notification, for the proviso, the following
2. This notification shall come into force on the 1st day proviso shall be substituted, namely :—
of April, 19S1.
fW/81] "Provided that the aggregate quantity of such biris cleared for home consumption at nil rate of duty under this notification by or on behalf of one or more manufacturers from any factory shall not exceed 30 lakhs in any financial year. .
499
motor vehicles (other than tyres for two-wheeled motor vehicles, namely, scooters, motor cycles, mopeds rind auto- cycles) falling under sub-item 1(1) of Item No. 16 of the First Schedule to the Cential 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 exceaa of forty per cent ad valorem :
Provided that the aggregate value of first clearances of i he said goods, for home consumption at the reduced rate of duly as specified in this notification.—
(i) by or on behalf of a manufacturer, from one or
more factories, or
(ii) from any factory, by or on behalf Of one or more
manufacturers,
shall not exceed, in cilher case, rupees fifty lakhs, in any llnancial year :
Provided further that the exemption contained in this
notification shall not be applicable,—
d) to a manufacturer if the aggregate value of clearances of tyres for motor vehicles, for home consumption, by him or on his behalf, from one or more facto- ries, during the pieceding finandul year, had exceeded rupees two crores ;
(ii) if the aggregate value of clearances of the tyres for motor vehicles from any factory, for "home consump- tion, by or on behalf of one or more manufacturers during the preceding financial year, rMd exceeded rupees two crores.
2. Where a manufacturer has Hot cleared tyres .for motor vehicles in the preceding financial year or has Cleared tyres for motor vehicles for the first time fon or after the first dny of August in the preceding financial year, the exemption contained in this notification shall be applicable to such manufacturer if he flies a declaration with 'the Assistant Collector of Central Excise that the aggregate value of clearances of tyres for motor vehicles, by him or on his behalf, for home consumption, from one or more factories is not likely to exceed rupees two crorcs and ff the jtfgregate \nlue of clearances of such tyres for motor vehicles cleared during the financial year does not exceed rupees two crores.
3. Where tyres for motor vehicles have not been cleared from any factory in the preceding financial year, Or have been cleared for the first time on or after the .flwt Utfy of Airgust in the preceding financial year, the exemption con- talried in this notiftoation shall iiot be applicable ff the tfRgre- gate value of clearances of tyres for motor vehiitei "from such factory for home consumption by or on behalf of one or more manufacturers exceeds nipttcs two wows during the financial year.
4. This notification shall come into force an 'the M day
of April. 1981.
165/SI]
G AR 195(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and In- si"nrice) No. 6/74—Central Excises, dated the 18th January, 1974, the Central Government hereby exempts tyres for
500 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC.J3(|)]G.S.R 196(E).—In exeicisc of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following fuithei amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 70/76—Central Excises, dated the 16th March, 1976, namely :—
In the said notification, for the first proviso, the following proviso shall be substituted, namely :—
"Provided that the aggregate clearances of strawboard and mill board from any factory, for home consump- tion, by or on behalf of one or more manufacturers, at the reduced rate of duty as specified in this notification, shall not exceed the limits specified in column (1) of the Table in any financial year.".
2. This notification shall come into force on the 1st da\ of April, 1981.
G.S.R. 197(E).—In exercise of the powejs conferred by, sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes 'he following amend- ments in the notification of the Goveir^ent of India in the Ministry of Finance (Department of Revenue) No. 89/80— Central Excises, dated the 19th June, 1980, namely :—
In the said notification. —
(a) in paragraph 1, for the provisos, the following proviso
shall be substituted, namely :—
"Provided that the total quantity of clearances of such paper and paper board from any factory, for home consumption, by or on behalf of one or more manufacturers, at the reduced rate of duty as specified in this notification, shall not exceed three hundred tonnes in any financial year." ;
(b) after paragraph 2 the following paragraphs snail be
T66/8n
inserted, namely :—
"3. Nothing contained in this notification shall apply if the total quantity of clearances of such paper board from any factory, for home consumption. bv or on behalf of one or more manufacturers, had exceeded three hundred tonnes in the Pre- ceding financial year.
4. Where a manufacturer has not cleared any such paper or paper board in the preceding financial year or has cleared such paner and paper boaid for the first time on or after the 1st day of August in the preceding financial year, the exemp- tion contained in this notification shall be applir cable to such manufacturer if he files a declaration with the Assistant Collector of Central Excise that the total quantity of clearances of such paper and paper board during the financial year is not likely to exceed three hundred tonnes and if the total quantity of such paper and paper board cleared during the financial year does not exceed three hundred tonnes.
5. Where, from any factory, such paper or paper board have not been cleared in the pi-ecedin1! financial vear. or have been cleared for thr first time on or after the 1st day of August in the preceding financial year, the exemption con- tained in this notification shall not be applicable if the total quan'itv of such tiaper and paper board cleared from such factory, for home consumption, bv or on behalf of one or more manufacturers during the financial year exceeds three hundred tonnes.".
2. This notification shall come into force on the 1st da\ of Anril, 1981
[67/811
G.S.R 198(E).—In exercise of the powers conferred bv "ub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amend- ment in the notification of the Government of India in the
"Ministry of Finance (Department of Revenue) No. 175A/80- Central Excises, dated the 10th November, 1980, namely :—
In ihc said notification, for the proviso, the following proviso shall be substituted, namely :—
"Piovided that the aggregate quantity of impregnated filtei paper cleared for home consumption at nil rate of duty under this notification by or on behalf of one or more manufacturers from any factory shall not exceed one thousand tonnes in any financial year.".
2. Thh notifiction shall come into force on the 1st day of April, 1981.
[68/81]
G.S.R. 199(E),—In exercise of the powers conferred by sub-rule (1J 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
501
in the Department of Revenue and Banking No. 160/77- Central Excise, dacd the 18th June, 1977, namely :—
In the said notification, for the provisos, the following piovisos shall be substituted, namely :—
"Provided that the duty specified in column (2) of the Table shall be reduced by fifteen per cent ad valorem,—
(i) if 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 on plant and machinery installed in the industrial unit in which the articles described in the Table are manufactured, is not more than rupees twenty lakhs, and
(ii) if the total value of clearances of all the articles described in the Table, if any, for home consump- tion, from such industrial unit by or on behalf of one or more manufacturers, during the preceding financial year had not exceeded i upees fifty lakhs :
Provided further that the total value of fiist clearances of all the articles described in the Table, for home consump- tion, at the reduced rate of duty as specified in the first proviso.—•
li) b> oi on behalf of it rrmnufucjurer, from one or moie industrial units, or
(ii) from any industrial unit, by or on behalf of one or more manufacturers,
•hull not exceed, in either case, rupees twenty-five laths, in sinv financial year ;
Provided also that nothing contained in this notification shall apnly to u manufacturer if the tots'! value of clearances of all the ai tides described in the Table, if any, for home consumption, by him oi on his heh iif. from fine or more industrial units, tlnrtnft the preceding financial year, had exceeded rupees fifty lakhs.'.
2. This notification shall come into force on the 1st dn\ of April, 1981.
[69/811
502 THE GAZETTE OF INDIA: EXTRAORDINARY [PARI II—SEC, 3(i)]C SR 20
(i) if "n officer not below the rank of an Assistant Collector trf Central Excise is satisfied that the •sum total of the value of capital investment made from time to time on plant and machinery installed in the industrial unit inwhioh the said goods, under clearance, are manufactured, is not more than rupees twettty lakhs, and
(lj) jf the aggregate value of clearance* of the said goods, if any, for home consumption, from such industrial unit b,y or on bohalf at one or more manufacturers, during the preceding financial year had not exceeded mpecs one CI'OT e ;
Trovjtietd 'further that 'Ihe aggrccnte value of first clearances of the said goods, for home consumption, at the redutad rate of duty a^ specified in this notiflcai'on, —
(j) by or .on behalf of j" *"anufiictuwr, from one or
more Industrial units, or
(ii) from any industrial unit, by or on behalf jof cone or more manufacturers, shall not exceed, in either tjase, -rupees fifty .I"kiw, .in any .financial ywir :
Provided also 'thai nr)thjijg -contained in thin tiotiflcation stall .Apply to £ manufacturer Jf -the mgrt^atu value of Clearances of the said goods, if any, for home consumption by'Hhn or on his behalf, from one or more industrial units, during the preceding iflnancial year, had-"x£wded -rupees one crore.
Explanation :—"While determining the sum .total of the value of the -capital investment, only the face value df the investment at the time when such Investment was made shall be taken into account, btit the -value of the investment made on plant .-and machinery which -h"ve /been removed per- manently from the industrial unit or rendered unfit for anv use shall Jit excluded from such determination.
2. This notification shall come into force on ihe 1st day
of April 1981.
GAR. 201(E).—In exercise of the powers conferred by sirb-ruje (1) of rule 8 of "the Central Eanise Rules, 1944, the CantFal Government makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 38/81-Central Excises, dated the 1st March, 1981, namely :—
In the said notification, in paragraph 1, for the fint and
"Provided that.an officer not below the ranx of an Assis- tant Collector of Central Excise ls satisfied that the sum total of the -value of capital investment made from time to time on plant and machinery .installed in the industrial unit in which the said goods, under clearance, are manufactured is not more than rupees twenty lakhs and that the aggre- gate value of clearances of the said goods, if any. .for home consumption, from such industrial unit by or on behalf of one or more manufacturers, dirrirtg the preceding financial year had not exceeded rupees .fifty Uttou .
Provided further that the aggregate value ot first clearance* of the said goods, for home consumption, at the reduced rate ^f duty ""s specified in this notification,—
(i) by or on behalf of a manufacturer, from one or more industrial units, OT
GiVfrom any Industrial unit, by or on behalf of one or more manufacturers,
'hall not exceed, in their case, rupees twenty-five lakhs in :iny financial year.'.
[70/811
[71/811
50!
G.S.R. 2M(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944. the Central Government hmreby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 105/80-Centnil Excises, dated the 19th June, 1980. namely :—
In the said notification,—
(i) after the second proviso, the following proviso shall
be inserted, namely :—
"Provided also that the total value of the first clearance! of the said goods from any factory by or on behalf of one or more manufacturers at nil rate of duty under thin notification shall in no case exceed rupees thirty lakhs, in a financial year.';
(ii) fdr paragraph 2, the following paragraph shall be
substituted, namely:—
"2. The exemption contained in this notification shall not apply if the total value of the said goods cleared, if any, for home- consumption, from any factory by or on behalf of one or raorft manu- facturers, in the preceding financial year exceeded rupees thirty lakha,".
2. This notification "shall come into foixe on the 1st day
of April, 1981.
[72/81]
504 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)]G.SR. 203(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central CiOvernmt it hereby nukes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No 80/SO Centra! Excises dated the 19th June, 1980, namel> •—
In the said notification,—
(a) in paragraph 1 for the provisos, the following proviso
shall be substituted, namely —
' Provided that the aggregate value of clearances of the specified floods from any factory by or on behalf of one or more manufacturers —
(i) at nil rate of duty in terms of clause (a) of this
paragraph, or
di) at reduced rate of duty in terms of clause
(b) of this paragraph,
shall not in either case exceed rupees seven and a half lakhs in any financial year." ;
(b) for paragraph 3, the following paragraph shall be
substituted, namely —
"3 Where a manufacturer has not cleared any speci- fied goods in the preceding financial year, or has cleared any such goods for the first time on t>r after the 1st day of August in the preceding financial year, the exemption contained in this notification shall be applicable to such manu- facturer, —
(a)' if he files a declaration with the Assistant
Collector of Central Excise,—
(1) that the aggregate value of clearances of all excis- able goods by him or on his behalf for more consumption, from one Or more factories, during the financial year is not likely to exceed rupees twentty lakhs, and
(H) that the aggregate value of clearances of the 'speci- fied fioods by him or on his behalf, for home con- sumption, from one or more factories, during itie financial year is not likely to exceed runeear fifteen lakhs , and
(b) (i) if the aggregate value of clearances of all excis- able goods by him or on his behalf, for home consumption, fiom one or more factoiies. during the financial year does not exceed rupees twenty lakhs, and
In) if the aggregate value of clearances of the 'pecified goods by him or on his behalf, for home con- sumption from one or more factories, during the financial year does not exceed rupees fifteen lakhs " ;
fc) for paiagraph 4, the following paragraph ihall be
substituted namely •—
4 Nothing contained in this notification shall apply,—
(f) if the aggregate value of clearances of all excis- able goods from anv factory by or on behalf of one or more manufacturers, for home con- sumption, during the preceding financial year, had exceeded rupees twenty Kikhs,
di) if the aggregate value of clearances of the spec! fled goods from any factory by oi on behalf of one or more manufacturers, for more con- sumption during the pieceding financial year, Find exceeded rupees fifteen lakhs" ;
(d) after paragraph 4 the foilJv ing pm^'iaph shall be
inserted, mmely •—
"1 Where the specified goods have not been cleared from nny factory in the preceding financial year, or hive been cleared for the first time or after the 1st day of August in the nreccding financial yeni the exemption contained in this notification shall not be aplicable, —
(i) if the aggregate value of clearances of all excis- able goods from such factory by or on behalf of one or moie manufacturers, for home con- sumption, during the financial year, exceeds rupees twenty lakhs,
(ii) if the aggregate value ot clearances of the speci- fied goods from such factory by or on behalf of one or more more manufacturers, for home consumption, during the financial year, exceed
rupees fifteen lakhs " ;
(e) for Explanation T, the following Explanation shall
be substituted, namely —
"Explanation I.—The aggregate value of clearances of the specified goods made during any financial year, or as the case may be during the period specified in paragraph, 3 and 5 shall be computed sermrateiv in respect of each serial number of the "aid Table and in respect of each such serial number the aggregate value of all the goods specified in column (3) of the said Tjb'e against the said serial number, shall be taken into account" ;
(f) Explanation IT "hall be omitted ;
(s) Explanations m to IV shall be renumbered a, Fx
planattons n to V. respectively.
2 This notification shall come into force on the 1st day of \nril, 1981
[73/81] T R RUSTAGI, Under Secy
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