REGISTERED No. D. (D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 359]

NEW DELHI, THURSDAY, NOVEMBER 5, 1981/KARTIKA 14, 1903

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MINISTRY OF FINANCE

(Deportment of Revenue)

NOTIFICATIONS

New Delhi, the 5th November, 1981

No. 183/81-CENTRAL EXCISES

G.S.R. 580(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 notification of

the Government of India In the Ministry of Finance (Depart-

ment of Revenue and Insurance) No, 161/75-Central Excises,

dated the 1st July, 1975.

[F. No. 65/1/81-CX-2]

917 GI/81

(1685)

1686

THE GAZETTE OF INDIA : EXTRAORDINARY

[PARI II—SEC. 3(ii)l

No. 184/81-CENTRAL EXCISES

G.S.R. 581(E).—In exercise of the power* conferred by

sub-item (1) of Item No. 3 of the First Schedulo to the Central

Excise and Salt Act, 1944 (1 of 1944) and rule 96-F of the

Central Excise Rules, 1944 and in supersession of the notifica-

tion of tho Government of India in the Ministry of Finance

(Department of Revenue and Insurance) No. 90/70-Central

16 87

Excises, dated the 1st May, 1970, the Central Government here-

by fixes the following rates of duty on tea falling under sub-

item (1) of Item No. 3 of the said First Schedule as are speci-

fied in column 3 of the Table below in relation to the zone

montloned in the corresponding column thereof.

TABLE

Zono

1

I.

II.

ra.

IV.

Place of production

i

2

Districts of Goalparfl and Cachar in the

State of Assam;

All areas in the State of Tripura; Siliguri and

Kallmpong sub-divisions and areas in juris-

diction list Nos. 31, 29, 33, 20, 21,22, 23 and

24 comprising Simulbarie and Marionbarie

Tea Estates of Kurseong, Police Station in

Kuraeong sub-division of the district of

Darjeeling, and the district of West Dinaj-

pur and other districts, in the State of West

Bengal excluding the districts of Jalpaiguri

and other sub-divisions

of the district of

Darjeeling; Gudalur taluks of the district

of Nilgiris, and the districts of Kanya

Kumari and Tirunelvellt, in the Sttate of

Tamil Nadu;

Peermade, Meenachhal and Kanchirapalli

talukas of the district of Kottayam, and

districts of Ernakulam,

Trivandrum,

Quilon, Cannanore, Kozhikode, Trichur

and Palghat, in the State of Kerala;

Districts of Nowgaon and Karnrup in the

State of Assam;

Districts of Jalpaiguri in the State of West

Bengal;

Districts of

Hassan, Chickmagalur

and

Coorg in the State of Karnataka;

Davikulam and Udmancholai talukas of

the district of Kottayam in thi State of

Kerala;

Districts of Coimbatore and Madurai in

the State of Tamil Nadu.

The Sadar sub-division and Kurseong sub-

division excluding the areas in the juris-

diction list Nos. 31, 29, 33, 20, 21, 22, 23

and 24 comprising Simbularie and Marion-

bario and tea Estates of Kurseong Police

Station in Kurseong sub-division

of the

district of Darjeeling in the State of West

Bengal.

District of

Nilgiris excluding Gudalur

taluka in the State of Tamil Nadu; Barsola

Circle in Tezpur, sub-division and Mangal

Dai sub-division of the district of Darrang

in the State of Assam.

Rate of

iuty per

Kilogram

(Rupees)

3

0.40

0.60

1.25

1.10

1

V.

VI.

VII.

2

Districts of Lakhmipur and Sibsagar and

Darrang excluding Bersola Circle in Tez-

pur

Sub-Division and Mangaldai Sub-

division of the district of Darrang.

AH areas in the Slates of Bihar, Himachal

Pradesh and Uttar Pradesh.

Any other areas in the territory of India

other than areas included in zones t, II,

III, IV, V and VI.

3

1.30

0,25

0.40

Provided that—

(i) the rate of duty leviable on tea manufactured in one

zone from green leaves grown in another zone shall be

the rate applicable to the zone in which such leaves

were growu;

(ii) irrespective of the zono of production, .the rate of duty

leviable on 'Green Tea¹ shall be 10 paise per kilo-

gram;

(iii) where the tea manufactured in a factory owned by a

co-operative society registered under any law relating

to co-operative societies is assessed according to the

rate specified in column

3 of tho said Table, the

duty leviable on such tea shall—

(a) in respect of all areas included in zones I to in and

V to VII, be reduced by ten per cent of such rate;

(b) in respect of areas included in zone IV, bo sixty

paise per kilogram,

subject to the conditions—

(a) that no member of such co-operative" society owns

a holding exceeding ten hectares under cultivation

of tea plants; and

(b) that the green-leaf used is not purchased by such

co-operativo society from any grower who has ft

holding exceeding ten hectares under cultivation

of tea plants.

Explanation.—The expression "Grower" does not in-

clude the Tamil Nadu Government Tea Project;

(iv) where the tea manufactured in a bough t-leaf factory

is assessed according to the rate specified In column

3 of the said

table, the duty leviable on

such tea

shall—

(a) in respect of all areas included in zones I to III and

V to VII be reduced by ten per cent of such rate;

(b) in respect of areas Included in zone IV be sixty

paise per kilogram.

Explanation.—For the purpose of this notification, tho

expression "bought-leaf factory" means a tea factory which

has purchased not less than two-thirds of its green-leaf from

outside sellers during the financial year 1963-64 and In the

financial year immediately preceding that in which the duty

is levied.

[F. No. 65/I/81-CX-2]

D. MEHTA, Under Secy.

PUNTED BY THE MANAGER, OOVT. OF INDIA PRESS, RING ROAD, NEW DELHI-110064

AND PUBLISHED BY THE CONTROLLER OF PUBLICATION, DELHI-1J.0054, 1981