1656

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—Sir, 3£i)]

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

Description

of Sugar

Sugar produced in ii factory during

the period commencing on the 28th

day of October, 1981, and ending

with the 30th day of November,

1981, which Is in excess of the

production during the correspon-

din: period

of 1980-81 sugar

year.

]

.Duty of excise and

"special, duty of excise

Free sale

levy suga r

sugar

Rs. 23.53

Rs. 15.30

per quintal per quintal.

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);

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;

(iv) any sutfar obtained by roprocosvng of defective or

damaged sugar or brown sugar, if tho same has already

been Included in the quantity of sugar produced, shall

not be taken into accdunt.

3. Nothing contained in this notification shall apply to a

sugar faqtory where production during the period mentioned

in column (1) of the said Table, during the preceding sugar

year was nil.

[No. 173/81-CE/F. No. 14/43/81-CX.I]

R. DEB. Under Secy.

PRINTED BY THE MANAGER, GOVT. OF INDIA PRESS, RINQ ROAD, NEW DBLHI-110064

AND PUBLISHING BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054, 1981