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The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 349] NEW DELHI, WEDNESDAY, OCTOBER 28, 1981/ KARTIKA 6, 1903 Separate paging is given to this Part in order that it may be filed as a separate compilation883 GI/81 (1655)

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Ddhi, the 28th Oct her, 1981

CENTRAL EXCISES

G.S.R. 567(E).—In exerciie of the powers conferred by sub-

rule (1) of rule 8 of the Central Excise Rules, 1944 read with sub-section (4) of section 49 of Finance Act, 1981 (16 of 1981) the Central Government hereby exempts sugar, described in column (1) of the Table below and falling under sub-item (1) of item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is specified in the corresponding entry in column (2) and (3) of the said Table.

TABLE

.Duty of excise and Description of Sugar

"special, duty of excise

Free sale levy suga r sugar

Provided that the amount of exemption in column f2) o r C3) of the aafd Tuble shall not exceed the amount of duty of excise and special duty of excise payable on the free sale or levy sugar, as the case may be.

EXPLANATION

:t In this notification - -

(a) "free sale sugar" irrans sugar other than levy sugar;

(b) "lovy sugar" means sugar required by the Central Government to be sold under an crder made undoc clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955);

(c) "Sugar year" means the period of twelve months com- mencing on the 1st day of Ootober and ending with the 10th day of September nest following.

7. In computing the production of sugar during th_- piri.¹ j mentioned in column (1) of the said Table in respect of a factory mentioned therein,—

(i) the data, us furnished in. Form R.G. 1 specified in.

Appendix I to the Central Excise Rules, 1944 or in such other record as> the Collector may require undei rule 53 or rule 173-G of the said Rules, shall be adopted;

(ii) any sugar obtained by refining gur or khandsari sugar

shall not be taken into account;

(iii) arty sugar obtained by reprocessing of sugar house products left over In process at the end of any preceding sugar year shall be taken into account;