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THE GAZETTE OF INDIA : EXTRAORDINARY

[PART I I - ^ C . 3(i)]

MINISTRY OF FINANCE

(Deportment of Revenue)

NOTIFICATION

New Delhi, the 3rd April, 1981

CENTRAL EXCISES

G.SJt. 277(E).—In exercise of the powers conferred by

lub-rule CD of rule 8 of the Central Excise Rules, 1944,

read with sub-section (3) of section 3 of the Additional

Duties of Excise (Goods of Special Importance) Act, 1957

(38 of 1957) the Central Government hereby exempts su&i,

falling under sub-item (1) of Item No. 1 of the First Sche-

dule to the Central Excises and Salt Act, 1944 (1 of 1944)

and produced from the sugar year 1980-81 and thereafter

by a new sugar factory or an expansion project sugar ficiory

and cleared as additional entitlement under

the

Incentive

Schemes, from so much, of the duty of excise and the ad-

ditional duty of excise leviable thereon as Is In excess of the

duty and the additional duty calculated at eight and a half

per cent and four and a quarter percent respectively, OJI the

basis of the price determined by the Central Government

from time to time under sub-section (3c) of section 3 of the

Essential Commodities Act, 1955 (10 of

1955) for levy

sugar.

EXPLANATION

In this notification,—

fl) "Additional entitlement under the Incentive Sche-

me¹' means the scheme under which sugar is relea-

sed by the Directorate of Sugar ;

(2) "Levy sugar'¹ means mgar required by the Central

Government to be sold under an Order made under

clause (f) of sub-section (2) of section 3 of

the

Essential Commodities Act, 1955 (10 of 1955);

(3) 'new sugar factory' or 'expansion project sugar fac-

tory' means a sugar factory certified as such by tho

Chief Director, Directornto of Sugar, Department

of Food, Ministry of Agriculture, New Delhi;

(4) 'Sugar year' means the period of twelve months com-

mencing on the first day

October and ending

with the 30th day of September next following.

2. Nothing contained in the notification of the Govern-

ment of India hi the Ministry of Finance (Department

Revtnue) No. 63/80 dated the 31st May, 1980 shall apply:

to sugar covred by this notification.

[No. 99I81-CE|F. No. 14131 /80-CX. 1]

R. DEB, Under Secy.

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AND PUBLISHED BY THB CONTROLLER OF PUBLICATIONS, DELHI-110054, 1981