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REGISTERED No. D. (D.N.)—72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 66] NEW DELHI, SUNDAY, FEBRUARY 28, 1982/PHALGUNA 9, 1903

Separate paging is given to this Part in order that it may be filed as a separate compilation

1981), the Central Government hereby exempts all the, goods mentioned in the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the special duty of excise leviable thereon under sub-section (1) of the said section for the period commencing on the 28th day of February, 1982, and ending on the 31st day of March, 1982,

MINISTRY OF FINANCE

(Department of Revenue)

(No. 24/82-CENTRAL EXCISES) NOTIFICATIONS

(No, 23/82-CENTRAL EXCISES)

New Delhi, the 28th February, 1982

G.S.R 83(E).—In exercise of the powers conferred by sub-rule (1) rule 8 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 50 of the Finance Bill, 1982, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts all the good G.S.R, 82(E).-In exercise 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 the Finance Act, 1981 (16 of

(183)

1378 GI/81

(No. 25/82-CENTRAL EXCISES)

G.S.R. 84(E).—In exercise of Ihe powers conferred by sub-rule (I) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 30 of the Finance Bill, 1982, which cJause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, ihc Central Government hereby exempts goods falling under ]|cm Nos. I, 1A, IB, 1C, ID, IE, 2(2), 411(11, 411(3), 411(4), 411(5), 411(6), 4(1(7), 10, 11, I1A(I). 11A(2), IIA(3), HA(4), 11AA(2), 12, 14, 14A, 14AA, 14B, 14BB, 14C, I4D, 14DD, 14E, 14K, I4F-F, 140, I'4H, 14HH, 15, I5A, 15AA. I5BH, 15CC, I5D, 16A, I6B,17, 22C, 22E, 22G, 23A, 23B. 23C, 28A, 29, 29A, 3D, 30A, 30B, 31, 32, 3:1, J.U, 33B, 33C, 33D< 33DD, 33lj, 33.F, 34, 34A, 34B, 36, 37A, 37AA, 37B, 37BB! 37C, 37CC, 40, 44 45, 46, 47, 4X, 49, 50, 51, 51A, ?2, 53, 54, 55' 56,57, 58, 59, 60, 61, 62, 63, 64, 65,, 66 and 67 of the Firs I Sche- dule to the Central Excises and Salt Act, 1944 (1 of 1^44). from so much of Ihe special excise ilufy leviable thereon under sub- clause(l) of the said clause as is in excess of five per cent, of the amount of duty of excise chargeable on such goods under the Central Excises and Salt Act, 1944(1 of 1944), read with any notification issued by the Central Government in relation to the duty of excise so chargeable.

(No. 26/82-CENTRAL EXCISES)

G.S.R. 85(E).—In exercise of the powers conferred by rules 12 and 12A of the Central Excise Rules, 1944, read with clause 50 of the Finance Bill, 1982, which clause has, by virtuie of the declaration made in the said Bill under the Provisional Collec- tion of Taxes Act, 1931 (J6of 1931), the force of law, the Central Government hereby directs that where any goods have been subjected to a special duty of excise under .the aforesaid clause and where on the export of such goods to any country or territory outside India, other than Nepal and Bhutan, theCenlial Govern- ment, by a notification under the said rule 12 or rule I2A, or the Central Board of Excise and Customs, by a declaration under rule 19IA of tho Central E\oirc Rules, 1944, as the case may be, has allowed a rebate of excise duly paid on such goods under the Centra] Excises and Salt Act, 1944(1 of 1944), a rebate of the special duty of excise shall also be allowed subject to the same conditions as govern the rebate of excise duty.

(No. 27/82-CENTRAL EXCISES)

GSR 86{E).—In exercise of the powers conferred hy rule I9JB of the Central Excise Rules, 1944, read with clause 50 oi the Finance- Bill, 1932, which clause has, by virtue of the decora- tion made in the said Bill under the Provisional Collection ol Taxes Act, 1931 (16 of 1931), the force of law, the Centra Government hereby directs that where any goods arc liable to special duly of oxcise under (he aforesaid clause and where the Central Government has by a notification issued under the said rule 191B, permitted the manufacture of specified articles In bond from such goods, manufacture of such articles, in bond, from such goods shall also be permissible for the purpose ol (he aforesaid clause subject to the same conditions as govern such manufacture under Ifie said rule I91B.

(No, 28/82-CENTRAL EXCISES)

G.S.R. 87 (E) :—Jn exercise of the powers conferred by sub- vule (I) of rule 8 of the Central Excise Rules, 1944. read with sub-section (4)ofsec(ion 49 of the Finance Act, 1981 (16of 198J), the Central Government hereby rescinds the following notifi- cations of the Government of India in the Ministry of Finance (Department of Revenue), namely:—

1. ilG/81-Ccntrnl Excises, dated the 12th May, 1981. 2. 117/81-Central Excises, dated the 12th May, 1981. 3. 118/81-Central Excises, dated the 12th May, 1981. 4. 119/81-Ccntral Excises, dated the L2th May, 1981.

(No. 30/82-CENTRAL EXCISES)

G.S.R. 89 (E) :—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts prepared or preserved foods of the description specified in th; Schedule unruxci hereto, and falling under Item No. IB of the First S;h:dule to thi Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of .excise leviable thereon us is in exesis of ten p;r cent. ad valorem.

(No. 29/82-CENTRAL EXCISES)

THE SCHEDULE

(1) Bottled or canned fruits (other than nuts), specified under Part V of the Second Schedule to the Fruit products Order, 1955, issued by the Central Government under section 3 of the Essential Commodities Act, 1955 (10 of 1955).

G.S.R. 88 (E) .—In exercise of the powers conferred by sub- rule(l) of rule 8 of the Central Excises, 1944, read with sub- clause (4) of clause 50 of the Finance Bill, 1982, which clause has by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes, Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts ;

(2) Bottled or canned vegetables specified under Part V of the Second Schedule to the Fruit Products Order, 1955, issued by the Central Government under section 3 of the Essential Commodities Act, 1955 (10 of 1955).

(i) C.B.F. (Phenol Extract) '500' and '1300', whether it falls under Item No. 9 or item No, 10 or Item No. 1JA of the First Schedule to the Central Excises and Salt Act, 1944(1 of 1944), intended for use as industrial feed stock in the manufacture of carbon black; and

(3) Sauces Ketchup and the like.

(4) Jams, fruit jellies, marmalades, fruit puree and fruit pastes, being cooked preparations, whether or not containing added sugar, tomato puree and tomato paste.

(5) Fruit syrups, crushes, squashes, cordials, fruit juice, mantjo nectar, fruit juice concentrate, fruit pulp concentrate, veget- able Juice, ginger cocktail, ginger beer, gingor ale, synthetic syrups and sharbats and ready-to-serve beverages (but excluding aerated waters).

(6) Dehydrated pens, dehydrated vegetables.

V. LAKSHMT KUMARAN, Under Secy.

(No. 31/82-CENTRAL EXCISES)

C.S.R. SO(E1 :—In exercise of the power* conferred by sub- rule (I) oT rule S of the Central Excise Rules, 1944, the Central GcActtiircnl heicby exempts aerated waters, falling under Item No. ID of the First Schedule to tlv; Central Excise; and Salt Act, 1944 (lof 1944) and cleared for home consupmtion on or after the 1st day of April in any financial year, by or on behalf of a manufacturer, from one or more factories,

(a) in the case of first clearances of aerated waters upo nil aggregate value not exceeding rupees seven and a half lakhs, fiom the whole of tho duty of excise leviable thereon ;and

(b) in the case of the clearances (being clearances of aerated waters of an aggregate value not exceeding rupees seven ard a half lakhs) immediately following the said first clearances of the value specified in clause (a), from so much of the duty of excise leviable thereon under the said Jicm [read with any other notification issued under sub-rule (1) of rule 8 ofihe Central Excise Rubs, H ll and in force for ihe time being] as is in excess of seventy live per cent, of such duty :

lJKivk:cd ihtt the aggregate value of clearances of aerated v.; tus ficm rny fuctoiy by or on behalf of one or more manu-

facturers, -

(i) at nil rate of duly in tcrnv. of clause (a) of this para-

yiaph, or

(ii) st rciiuctd late of duly in terms of clause (b) of this

paragraph,

shall not, in cither case, exceed rupees seven and a half lakhs in any financial year.

2. Nothing crntained in this notification shall apply to

a manufacturer, -

(i) if the aggregate value of clearances of all excisable geeds by him or on his behalf for home cjiiiuti^tion, ficm cr.c or more factories, during the preceding linarxial year, had exceeded rupees twenty lakhs;

(iil if the aggregate value of clearances of aerated waters by him or on his hahalf for home consumption, from or.c or more factories, during the preceding financial year, had exceeded rupees fifteen lakhs.

3. Where any aerated waters are sold under a trade mark, registcicd under the Trade and Merchandise Marks Act, 1958 (43 of 1958) or not, or under a brand name, and such aerated waters are manufactured with the same trade mark or brand name in more than one factory, whether belonging to one or moie manufacturers, nothing contained in this notification shall apply if the aggregate value of clearances of all Mich aerated waters bearing the same trade mark or brand name from all such factories, taken together and exceeded rupees fifteen lakhs during the preceding financial year.

4. Where a manufacturer has not cleated any aerated waters in the preceding financial year, or hu\ claarcd any aerated waters orthcflrsUimconorafterthelst day of August intbi precedinj financial year, the exemption contained in this notification shall be applicable to such manufacturer,—

(a) if he tiles a declaration with the Assistant Collector of

Central Excise, -

(i) that the aggregate value of clearances of all cceisabk goods by him or on his behalf for home consumption, from one or more factories, during the financial year is not likely to exceed rupees twenty lakhs, and

(ii) that the aggregate value of clearances of aerated wUcr> by him or on his behalf for home consumption, frort one or more factories, during the financial year is no likely to exceed rupees fifteen lakhs; and

(b) (i) if the aggregate value of clearances of all excisable- goods by him or on his behalf for horn; consumption, from one or more factories, during the financial yeai does not exceed rupees twenty lakhs, and

(ii) if the aggregate value of clearances of aerated water:

by him or on his bihalf for home consumption, fron one or more factories, during the financial year doe!: not exceed rupees fifteen lakh*.

?. Nothing contained in this notification shall apply,—

(i) if the aggregate value of clearances of all excisable t,Lcds frcm any factory by or on behalf of one or mor; irar.iifactuicis for home consumption, during tht preceding financial year, had exceeded rupees twentj

lakhs,

(iil if ihe aggiegatc value of clearances of aerated water• ficm any factory by or on behalf of one or more manu factuicrs for home consumption, during the precedinj 1 rai.cial star, hud exceeded rupees fifteen lakhs.

d. Where any aerated waters have not been cleared fron any factory in the preceding financial year, or have been cleaiet frr 1he t'ist t'n"c en or after the 1st day of August in the pro ceding financial year, the exemption contained in this notili cation shall not be applicable,--

(i ) \f the aggiegate value of clearances of all excisable goods from such factory by or on behalf of one or more manufact urers for home consumption, during tht financial year, exceeds rupees twenty lakhs,

(ii) if the aggregate value of clearances of aerated water: fr om such fac tory by or on behalf of one or mor< m anufacturers for home consumption, during tht tinan cial year, exceeds rupees fifteen lakhs.

Explunatkn I.— For the purposes ol this notification th; expression "value" means the value as determined in accordance with the jricvisins cf ttxticn 4 of Central Excises and Salt Ac 1944 (1 of 1944).

Explanation II.—for the purposes of computing the aggre-

gato value of clearances under this notification the clearance

rf ueiatcd uakis, which are exempted from whole of the duty of excise loiable thereon by any other notification issued under h ub-i ulc (1) tf rule 8 of the Central Excise Rules, 1944 and foi the time being in force shall not be taken into account, but the clearances, if any, in respect of which exemption has been availed of under the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No, SO/80- Central Excises, dated the 19th-June, 1980 shall b; taken into account.

R. K. CUAKRAUAR11, Dcpt. Suty.

(NO. J2/82-CENTaiiVL EXCISES)

G.S.H. 91(E) : ^ (n exercise of tho powers conferred by sub-rule (1) of rule H of the Central Excise Rules, 19U, read with sub-section (3) of section 3 of the Additional Dutits of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), and in supersession of the notification of th; Government of India in the Ministry of Finance (Department of Revenue) No. 32/79-Central Excises, dated the 1st March, 1979, the Central Government hereby exempts blris, falling under sub-item 11(3) (ii)of Item No. 4 of the First Schedule to th; CMIMI Exds.-s and Salt Act, 1944 (1 of 1944), fron SJ m uh o." th: d jty of excise leviable thereon both under th; Ciiitral E\:i>j> a nd Salt Act, 1944 (1 of 1944) and the Additional Duties of Etcisc (Goods of Special Importance) Act, 1957 (5H of 1957), as is in excess of Rs. 3. So per one thousand :

Provided that if it is proved to the satisfaction of an officer

not below the rank of an Assistant Collector of Central Excise that such biris have been manufactured from biris on which the appropriate amount of duty of excise has already been paid, such bin's shaJl be exempt from so much of the duty of excise as is equivalent to the duty of excise already paid on bins from which such biris have been manufactured ;

Provided further that the amount of duty so levied shall be apportioned in the ratio of 75 ; 23 between the duty leviable under the Central Excises and Salt Act, 1944 (1 of 1944), and the Additional Duties of Excise (Good¹; of Special Importance) Act, 1957 (58 of 1957), respectively.

(NO. 33/82-CENrRAL FACE3ES)

G.S.R. 92 (E).:—In exercise of the powers conferred by

sub-rule (1) of rule 8 of tho Central Excis; RUVH, I9H, r^ad with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), and in supersession of the notification of the Government of India in the Ministry of finance (Dcpurtment of Revenue) No. 83/80—Central Excises, dated ths 19th June, 1930, ths Central Government hereby exempts, blris, falllnj und^r sub- item ll(3)(ii) of Item No. 4 of the First Schedul: ti the Cenrrjl Excises and Salt Act, 1944 (1 of 1944), in respect of the first clearances of such biris lor home consumption by or on behalf of a manufacturer from one or more factories upto a quantity not exceeding 20 lakhs, cleared on or after the 1st day of April in any financial year, from the whole of the du ty of excise leviable thereon, both under the Central Excises and Salt Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), subject to the

condition that such biris arc manufactured by n maiufacturer by whom or on whose behalf no biris are sokl unJer a bran d name.

(NO.34/82-CENTRAL EXCISES)

GISIR. 93 (I£).—In eHcrcise of the powers conferred by rule 174A 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) No. 77/80—Central Excises, dued the 19th June, 1980, the Central Government, being satisfied,trnt it is necessary and expedient in the public interest so to do, hereby exempts from the operation of rule 174 of the said rules biris, falling under sub-item 11(3) (ii) of Item No, 4 of the First Schedule to the Central Excises and S.ilt Act, 1944 (1 of 1944) so long as such biris remain exempt from the whole of the duty of excise leviable thereon under the notification of ihe Government of India in the Ministry of Finance (Depart- ment of Revenue) No. 33/82-Central Excises, dated the 28th February, 1982 and the clearances of such biris for home con- sumption by or on behalf of a manufacturer from one or more [\ictorlesdo not exceed 16 lakhs in a financial year.

2. This notification shall come into force on the 1st diy of April. O82.

(NO, 3&/S2-CENTRAL EXCISES)

C.S.R, 95(E).—li pursuance of Explanation HI to Item No. 7 of the First Schedule to the Cenlrf.l Excises and Salt Act, 1944 (I of 1944), the CentrHl Government hereby prescribes lha "Final boiling point" shall be determined in the manner indicated in the Indian Standards Institution spccific.uion IS:1448(P:18)- 1967 as in force for the time being.

(NO. 37/82-CENTRAL EXCISES)

G.S.R. 96(E).—In pursuance of Explain lion U to Item No. S of the First Schedule to the Central Excises and S;lt Act, 1944 (1 of 1944), the Central Government hereby prescribes th-U "Carbon residue" shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification (S: 1448(P:8)—1967 as in force fVr the time being.

Provided thit in relation to transformer oil, falling under Item No. 8 of tho snid First Schedule, the exemption corit ine.: i.i this notification shall apply to only such transformer oil which 's manufactured from transformer oil base stock or transformer oil feed stock on which the appropriite duty of excise, or th¹ additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as thec.isc rmy be, Ins sire idy be^n p lid.

(NO. 39/82-CENTRAL EXCISES)

G.S.R. 98 (E).—In exercise of the powers conferred by sub-rule

(NO. 38/82 CENTRAL EXCISES)

(I) of rule 8 "of the Central Excise Rules, r 944, and in supersession of the notification of t!ie Government of India in the Ministry of Finance (Department of Revenue and Insu- r nee) No. 123/63-Central Excises, dated the 27th July, 1963, the Central Government hereby exempts bauxite solvent oil, falling under Item No. 8 of the First Schedule to the Contral Excises and Salt Act, 1944(1 of 1944), if used within a refinery as solvent for purifying waxes, from the whole of the duty of excise leviable thereon.

G.S.R. 97(E).—)n exercise of the powers conferred by sub- rule (1) of rule 8 of the Ccntrul Excise Rules, 1944, and in super- session of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.251/79 — Central Excises, dated the 17th August, 1979, the Central Govern- ment hereby exempts excisable goods of ihe description specified in column (3) of tho Table below and falling under the Item Nos. of the First Schoduled to the Central Excises nnd Silt Act, li>44 (I of 1944), specified in the corresponding entries in column (2) of ihe said Tnhie, from so much of the duty of excise leviable thereon as is in excess of the duty leviable at the rates specified in the corresponding entries in column(4) of the s:.id Tnble.

THE TABLE

Description

Rate of duty

S. Item No. No.

(4)

~o>

(1)" (2)

1. S

Refined Diesel Oil — ([)) of the type known as High Spc?d Die- sel Oil.

(NO. 40/82-CEtvTTR\I. EXCI3ES)

(h) Oihers.

Three hundred and thirty-four rupee j and four paise per kilolitre at fifteen degrees of Centigrade thermo- meter. Four hundred und fifty rupees per kilolitre at fifteen degrees of CoiHi- grode thermometer.

G.S.R. 99 (E).—In pursuance^of Explanation II to Item No. 8 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby prescribes that "colour comparison test", shall be don: in th; fjllnwiny manner, namely :—

2. 11(2)

Twenty per cent ad valorem,

fi) First prepare a five per cent, weight by volume solution of Potassium Iodide (analylic.il reagent qualityi in distilled water.

Twenty per cent

3. IIAA(2)

ad valorem

(ii) To this, add lodino (anal/tic.il reaa-nl quility) in requi- site amount to prepare an exactly 0.01 normal Iodine solution.

(iii) Thereafter, compare the colour of the mineral oil under Petroleum coke, other than calcined petroleum cake. Petroleum gases and gaseous hydrocarbons derived from refining of crude petroleum or shale.

test with the Iodine solution so prepared.

1378 CI/81—2

No. 41/82—CENTRAL EXCISES

G.S.R. IO0(E)—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that each of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue) or (Department of Revenue and Insurance), or in the Department of Revenue and Banking, as the case may be, specified in column (2) of the Tablo hereto annexed shall bo amended or further amended, as the case may be, in the manner specified In the corresponding entry in column (3) of the said Table.

TABLE

Notification

Amendment

s.No . No. and date

(1)

(2)

(3)

1. 187/61-Central Excises, dated the 23rd Dec,

1961,

In the said notification, for the words "four rupees and thirty- six paise", the words "four rupees and forty paise" shall be substituted;

2.

In the said notillcation, for the

168/62-Central Excises. d?tcd the 15th Sep., 1962, figure ;'nd letter "ITA" the figure and tetters "11AA" shall be substituted;

3. 194/62-Central Excises, dated the 17th Nov., 1962.

In the said notification, for the words "nine rupees and forty- five paise", the words "one hundred rupees" shall be sub- stituted;

(1) <2)

{{^{{FOOTNOTE (3)}}}}

4. 4/64-Central Excises,

dated the 18th January, 1964,

In the said notification, for the words "four hundred and seventy two rupees and fifty paise", the words "five hundred rupees" shall be substituted;

5. 276/67-Ccntral Excises, dated the 21st Dec., ]%7.

Tn the said notification,— (i) for the figures, word and letter "ft to 11 A", the figures, word and letters "6 to 11AA" shall bo substituted;

(ii) iu the proviso, for the words and figures "flashing point below 7fi degree of Fahrenhe- it's thermometer", the words and figures "flash point below 25 degrees of Centigrade thermometer" shall be sub- stituted;

6. 44/71-Ccntrai Excises, dated the 7th April, 197t,

In the said notification,-- (i) for the words and figure "fall- ing under Item No. 8", the words, figure and letter "falling under Item No. 11 A" shall be substituted;

(ii) for the words "seventy-four rupees and twenty-four paise per kilolitre tX fifteen degrees of Centigrade thermomoter", the words "one hundred and ten rupees per metric tonne" shall be substituted;

(iii) for condition(l), the follow- ing condition shall be substitut- ed, namely:—

"(1) the mineral oil—

(a) has its flash point at or

above 93.3° Centigrade;

(b) has a smoke point of not more than 15 millimetres; (c) contains carbon residue less than 0.25 % by weight; (d) has a viscosity of 50

seconds or more by Redwood I Viscometer at 37,8³ Centigrade;

(e) is not ordinarily used as an external fuel, or as fuel for internal combus- tion engines, or as an, iliuminant."

. 9/74-Central Excises,

dated the 26th t January, 1974.

In the said notification,— [a) in clause (i), for the figures "12.60", the figures "100.00" shall be substituted;

;b1 in clause (la) for the figure* ( "12.00", the figures "100.00" shall be substituted;

c) in clause (ii), for the figure ( nnd words '"i ner cent ad valorem", the figure and words 10 per cent, ad valorem" shall be substituted.

0) (2)

0)

8. 21/74-Central Excises, dated the 1st March, 1974.

In the said notification, for the figures "2017.63", the figures ''2025.00" shall be substituted.

9. 138/74-Central Excises, dated the 14th Sept. 1974.

In the said notiflcation,- (i) for the words "eighty-seven rupees and sixty-two paiso", the words "one hundred rupees' shall be substituted—

(ii) for condition (a), the follow- ing condition shall be substitut- ed,namely;—

"(1) the mineral oil—

(a) has its flash point at or above93.3° Centigrade; (b) has its smoke point of less than 10 millimetres;

(c) contains carbon residue less than 0.25% by weight; (d) has a viscosity of 40 seconds or more by Red- wood I Viscometer at 37.8" Centigrade;

(e) is not ordinarily used as external fuel, or as fuel for internal combustion engines, or as an illumi- nant".

10. 60/76-Ccntral Excises, In the Table annexed to the said

notification,—

dated the 16th March, 1976.

(0 against S. No. 1, in column (3), the words "other than Low Sulphur Fuel Oil" shall be emitted;

(ii) S.No. 2 and the entries relat- ing thereto shall be omitted; and

(iii) against S. No. 3 in column 2, for the entry, the entry "11A(2)" shall be substituted.

11. 72/77-Central Excises, dated the 29th April, 1977.

In the said notification, for the words "four rupees and thirty- six paise", the words "four rupiios and forty paise" shall substituted-

[n the Table annexed to the said

notification:—

12. 345/77-Central Excises, 1 dated the 16th Decem- ber, 1977. '

(i) against S- Ncs. 1 flnd 2, in column (2), fnr the entry, the entry "VIA" shall be substi- tuted ;

i) against S. No. 4—

(i

(a) in column (2), for the mby, the dUiy "11 A" shall be substituted i

(b) in column (3), for the entry, the entry "mineral colza oil" shall be substi tuted;

(J)

(1) (2)

NO. 42/82—CENTRAL EXCISES

(iii) against S. N •• 5—

(a) in column (2), for the entry the eiitiy "11 A" shall bj substilukd;

(b) in column (3), for the i-nlry, the following entiy sh"ll be substituted, namely:— "All products frllincniuhT bub-itcm (4) of Item No. J1A of the First Scfodulu to the Central Excises and Salt Act, 1944(1 of) 944), other than mineral colza oil".

13. 352/77-Central Excises, dated the 16th Deccm- ber,-1977.

, In the said notification, for the words, figures and letter "Item Nos. 6 to 1JA", the words, figures and letters "Item Nos. 6 to J1AA" shall be substituted.

G. S. R. 101 (E)—In exercise of the powers conferred rule (I) of rule 8 of tho Central Exciso Rules, 1944, the Central Government hereby rescinds the following notifies tic r.s <_f the Government of India in the Ministiy cf Finance, DepmMni.nt of Revenue or Department of Revenue and insurance, as the case- may be, namely:—

1. No. 130/65-Cavtial Excises, dated the 20th August, 1965.

2. No.l4C/66-CtntralExcis"s, drud the 26th Ftbiuaiy, 1966

3. No. 134/68-Contral Excise, d.Ucd tho 29th Juno, 1968.

4. No. 354/77-Q ntial iixcis* :>, dated the 16th December, 1977.

J. K. BATRA, Under S

, In the said notification;—•

14. 45/79-Ccntral Excises,

dated the 1st March 1779.

(i) In clause (a), for the words "nine rupees and forty-five paisc", the words "one hun- dred rupees" shall be substi- tuted; and

(ii) in clause (b), for the words "nine rupees¹', the words "one hundred rupees" shall bo sub- stituted.

15. 219/79-Central Excises dated the 30th June, 1979.

, In the said notification, for the , words "eighty rupees and fifteen paise", for the words "one hun- dred and ten rupees" shall be substituted.

16. 231/77-Central Excises dated the 18th July 1979..

, In the said notification, for the , words, figure and letter "Item No. 11D", the words, figure and brachet "Item No. 11(1)" shall ba substituted.

17. 250/79-Central Excises dated the 17th August 1979.

, In the Table annexed to the said , notification, against S. No. 3, In column (2), for the entry, the entry "11AA" shall bo substi- tuted.

4. Where the said goods have not been cleared from aoy

factory in the preceding financial year, or have bctn cleared for the fust time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall not b; applicable if the aggregate value of clearances of the said goods from such factory by or on behalf of one or more manu- facturers, for h'.'ine consumption, during the financial year, exceeds rupees one Jakh.

Explanation I --For the purposes of this notification the expression "value" means the value as determined in r.ccoidance with the provisions of section 4 of the Central Excises and Salt Act, 1944 (I of 1944).

Explanation II.—hor (he purposes of computing the aggre- gate value of clearances under this notification the clearances of the said goods, which are exempted from whole of the duty of excise leviable thereon by any other notification issued under sub- rule (1) of rule 8 of the Central Excise Rules, 1944 and for the time being in force shall not be taken into account, but the clearances, if any, in respect of which exemption has been availed under Ihc notification of the Government of India in the Mini- stry of Finance (Department of Revenue) No. 8O/8O-Central Excises, dated the 17lh June, 1980 shall be taken into account.

No. 43/82- -CENTRAL EXC1S1IS

G.S.R. 102 (E).--In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, tho Central Government hereby exempts synthetic organic dyestuffs (in- cluding pigment dyestuffs) and synthetic organic dcrivativts used in tiny dyting pneess, falling under Item No. 14D of the First Schedule to the Central Excises and Salt Act, 1944 (1 ol" 1944). (hereinafter referred to as the said got ds), in resptel of the first clcarancfs of the said goods for home consumption by or on behalf of a manufacturer from one or more factories upto an aggregate value not exceeding mpecs one lakh, cleared oti or after ths 1st day of April in any financial year, from the whole of the duty of excise leviable thcrecn:

Provided that the aggregate value of the first clcarnaccs of the said goods from any facloiy by or on behalf of one or more manufacturers at nil rate of duty under this notification shall not exceed rupees one lakh in any financial yoar,

2. Nothing contained in this notification shall apply, if the aggregate value of clearances of the said geeds for home con- sumption,—

(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 manu-

facturers,

had exceeded rupees one lakh duiing the preceding financial year,

3. Where a manufacturer has not cleared the said goeds in the preceding financial year, or hns cleartd the said goods for the first time on or after the 1st day of August in the preceding financial year, the exemption containtd in this notification shall bo applicable to such manufacturer,—

(i) if he files a declaration with the Assistant Collector of Central Excise that the aggregate value of clearances of the said goods by him or on his behalf, for home consumption, from one or more factories, during the financial year is nol liktly to i-xccvd rupees one lakh, und

(in if tW aggu-guk- vahio of <.l, aumcv; nf the said j*ords by him or on his bcha If, for home consumption, from one or more factoiics, during (he financial jear does not exceed rupees one lakh.

No. 4^/81 CENTRAL EXCISES

G.S.R. 103(K).—In exercise of the powars conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts synthetic organic dyestuffs (inclu- ding pigment dyosluffs) and synthetic organic derivatives used in any dyeing process, falling under Item No. 14D of the First Schedule lo the Central Excises and Salt Act, J 944 (1 of 1944), (hereinafter referred to aj> the said goods), in respect of the first clearances of the said goods for home consumption by or on behalf of a manufacturer from one or more factories upto an aggregate value not exceeding rupees fifteen lakhs, cleared on or after the 1st day of April In any financial year, from so much of the duty of excise leviable thereon under the said Item [read with any other notification issued under sub-J'ulc (1) of rule 8 of thj Central Excise Rules, 1944 and in force for the tim; biina] as is in excess of fifty per cent, of such duty,

Provided that the aggregate value of clearances of the said goods from any fac tory by or on behalf of one or more manu- facturers at the reduced rate of duty under this notification shall not exceed rupees fifteen lakhs in any financial year,

2. Nothing contained in this notification shall apply to a

manufacturer,—

(i) if the aggregate value of clcnau^s of all evcuab'o

goods by him or on his bohalf, for ham: consumption from ono or more factories, during the preceding Jinan cial year, had exceeded rupees twenty lakhs;

(ii) if the aggregate value of clearances of the said goods

by him or on his bahalf, for horn; consumption, fro.u one or more factories, during the preceding finandil year, had exceeded rup;;s flftejn lakhj.

3, Where a manufacturer has not cleared the said goods in

the preceding financial year, or has cleared tho siid goods for the first time on or after the 1st day of August in the preceding financial year, the exemption contained. In this notification shall be applicable to such manufacturer,—

(a) if he files a declaration with the Assistant Collector of

Central Excise,—

(i) that the aggregate value of clearances of all excis- able goods by him or on his bohalf, for home consumption, from oue or more factories, during the financial year is not likely to exceed rupees twenty lukhs; and

(,ii) thai the aggregate value of clearances of tho said goods by him or on his behalf, for home consump- tion, from one or more factories, during the financial year is not likely to exceed mpaes (iftcc t Jakhs; and

(b) (i) if the aggregate value of clearances of all oxaia ible

goods by him or on his behalf, for home consump- tion, from one or more factories, during the finan- cial year does not exceed rupees twenty lakhs, and

(iil if the aggregate value of clearances of the said goods by him or on his behalf, for home consump- tion, from one or more factories, during the finan- cial year does notexceed rupees fifteen lakhs.

4, Nothing contained in this notification shall apply,—

(i) it' ihc agBi~q>Uc \dlrn.- "f ik-ni,iiiccs ol' nil feasible goods from any factory by ov on behalf of one or more manufacturers, for home consumption, during the preceding financial year, had exceeded rupees twenty lakhs,

(ii) if the aggregate value of clearance¹; of the said go ods from any factory by or on behalf of one or more manu- facturers, for home consumption, during the preceding financial year, had exceeded rupees fifteen lakhs.

5. Where the said goods have not been cleared from any factory in the preceding financial year, or have heen cleared for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall not be applicable,—

(i) if the aggregate value of clearances of all excisable goods from such factory by or on behalf of one or more manufacturers, for home consumption, during the finan- cial year, exceeds rupees twenty lakhs,

(ii) if the aggregate value of clearances of the said goods from such factory by or on behalf of one or more manu- facturers, for home consumption, during the financial year, exceeds rupees fifteen lakhs.

Explanation I,—For the purposes of this notification the expression "value" means the value as determined in accordance with the provisions of section 4 of the Central Excises and Salt Act, 1944(1 of 1944).

Explanation IT.—For the purposes of computing the aggre- gate value of clearances under this notification, the clearances of the said goods which are exempted from whole of the duty of excise leviable thereon by any other notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and for the time being in force, shall not b; taken into account, but the clearances, if any, in respect of which any exemption has been availed of under the notifications of tho Government of India in the Ministry of Finance (Department of Revenue) Nos. 8O/8O-Centrat Excises, dated Ihc 19th June, 19X0 and 43/82- Central Excises, dated the 28th February, 1982 shall be taken into account.

I' T

No. 45/82—CENTRAL EXCISES

G.S.R.I04(E).—Tn exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, and in super- session of the notification of the Government of Tndia in the Ministry of Finance (Department of Revenue and Insurance) No. 117/66-Central Excises, dated the 16th July, 1966, the Central Government hereby exempts patent or proprietory medicines, falling under Item No, 14E of the First Schedule to the Centra 1 Excises and Salt Act, 1944 (1 of 1944), and supplied directly from the factory of the manufacturer to Government Departments including Railways, local bodies and hospitals from so much of the duty of excise leviable thereon as is in excess of 121 % of the value calculated on the basis of price excluding Central Excise duty fixed under the terms of relevant contract hetvwen the par- lies for tuch supply:

Provided that the aforesaid exemption shall be admissible only if the price referred to above represents the price actually charged by the manufacturer in respect of such supplies and evidence in support of that is produced before the Central Excise Officer.

Explanation.—For the purposes of this notification, manufacturer, includes with reference to any area his sole distri- butor in that area or branch office situated therein,

R.K. CHAKRABART1, Deputy Secrey.

NO .46/82—CENTRAL EXCTSES

C.S.R. 105(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts low density polyethylene, falling under mb-ileni (1) of Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable Ihercon, subject to the following conditions, namely:—

(i) It is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central F.xdsr

that such low density porjethylenc is required for use in Ilie manufacture uf laminated paper tu bo uwd for packaging of milk: und

(ii) the procedure set out in Chapter X of the Central Cueis;

Rules, 1944 is followod.

No. 4K/R2-CENTRAL EXCISES

G.S.R. 107 (E)—In exercise of the powers corferrccl by sub-rule

(1) of rule 8 of the Central Excise Rules, 1944, Ihe Central Government hereby exempts non-plasticiscd cellulose nitrate, falling under Item No. 15A (1) of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944), from so much of the duty of excise leviable thereon as is in excess of eight per cent, ad valorem.

No. 49/82-CENTRAL EXCISES

G.S.R. JOS (E).—In exercise of the powers conferred by sub- rule (1) Of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cellophane, that is, any film or sheet of regenerated cellulose, falling under Item No. I5A 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 in excess of twenty per cent, ad valorem.

No. 50/82—CENTRAL EXCISES

G.S.R.. 109 (E).~Whereas certain articles of materials des- cribed in sub-Hmc (1) of Item No. 15A of the First Schedule to the Central Excises and Salt Act 1944 (1 of 1941) hive been specified under sub-item (2) of the said Item by cltmsc 49 of the Finance Bill, 1982;

Now, therefore, in exercise of the powers conferred by sub- rule (I) of rule ' 8 of the Central Excise Rules, 1944, the Central Government hereby exempts articles of materials described in the said sub-item (1) as have not bion specified in the stid Item No. 15A, bat classifiable under the said Item (hereinafter referred to as the si id goods) and to which the notlficition of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 68/7l-Central Excises, dated the 29th May, 1971, applies and cleared for homo consumption by or on behalf of a manufacturer from one or more factories upto an aggregate v

Provided tlv i .in Officer not below the rank of an Assistant Collector of Central Excise is satisfied that the sum total of the value of the capital investment made from time to time on plant and machinery installed in tho industrial unit in which the s.ild gootU, under cle • ranee, are munufactured is not more than rupees twenty lakhs:

1378 Gl/81-3

J99

IYovidod further thai the total value of the first cloaranei of the s? Id goods, including the clearances of goods, falling undt Item No. 68 of the said First Schedule, if any, from any factor; by or on belli If of one or more manufacturers at nil rate of dut; under this notification shT.ll in no case exceed rupees two lakh find fifty thousand during the period commencing on the 28t! day of February, 1932 and ending on the 31st day of M;ircl 1982,

2. The exemption contained i;i this notificUion shall no apply if the tot-0 value of the said goods clc-arcd, if any, includ- ing the value of clearance of goodi, falling undor Item No. 63 of the said Fi.st Schedule, if any, for horns consumtlor from any factory by or on behalf of one or mire manufacturers during the period commencing or the 1st day of April. 1981 and ending on the 27th day of February, 1982 had exceeded rupees twenty-seven lakhs and fifty thousand.

3. Nothing contained in this notification shall apply to a manufacturer who is a primary manufacturer as referred to iti rule 56C of the Central Excise Rules, 1944, and who avails of the special procedure laid down in the s", id rule.

Explanation I.—While determining the sum total of the value of capital investment, only the face v;.Iue of the investment at the time when such investment was made shall be taken into account, but the value of the investment nude on plant and machinery which have been removed permanently from the industrial unit or rendered unfit for any use shull be excluded from such determination.

Explanation II,—For the purposed" computing the value of clearances under this notification (except paragraph 2 thereof), the clearances of the snid goods,—

(a) which are exempted from the whole of the duty of excise leviable thereon by any other notlficition issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and for the time being in force; or

(b) by a manufacturer who is a secondary manufacturer as referred to in rule 56C of the said rules, under the provisions of the said rule 56C, except the clearances . effected in terms of the fourth proviso to sub-rule (1) of the said rule 56C,

shall not be t iken into account.

Explanation III.—For the purpose of computing the value of clearances under paragraph 2 of this notification the clearance* of the said goods —

(a) which are exempted from the whole of the duty Oi excise leviable thereon uader the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), but not being articles of materials described in sub-item (1) of Item No. 15A of the First Schedule ; or

(b) by a manufacturer who is a secondary manufacturer as referred to in rule 56C of the said rules, under the provisions of the said rule 56C, except the clearances effected in terms of the fourth proviso to sub-rule (1) of the said rule 56C,

shall not be taken into account.

No. 51/82—CENTRAL EXCISES

G.S.R. 110 (E),—Whereas certain articles of materials des- cribed in sub-item (I) of Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944(1 of 1944) have been specified under sub-item (2) of the aaid Item by clause 49 of the Finance Bill, 1982;

Now, therefore, in exercise of the powers conferred by sub- rule (1) of rulo 8 of the Central Excise Rules, 1944, the Central Government hereby exempts articles of materials described in the said sub-item (1) as have not been specified in the said Item No. 15A, but classifiable under the said Item (hereinafter referred to as the said goods) and to which the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue and Insurance) No. 68/7l-CentraI Excises, dated the 29th May, 1971, appliesand cleared for home con- sumption by or on behalf of a manufacturer from one or more factories up to an aggregate value not exceeding rupees three lakhs and seventy-five thousand, including the value of clearances of goods falling, under Item No, 68 of the saidrFirst Schedule, if any, during the period commencing on the 1st day of April, 1982, and ending on the date of ctuctment of the Finance Bill, 1982, from the whole of the duty of excise leviable thereon:

Provided that an Officer not below the rank of an Assistant Collector of Central Excise is satisfied that the sum total of the value of the capital investment made from tune to time on plant and mnchinery installed in the industrial unit in which the said goods, under clearance, arc manufactured is not more than rupees twenty lakhs :

Provided further that the total value of the first clearances of the said goods, including the clearances of goods, falling under Item No. 68 of the slid First Schedule, if any, from any factory by or on behalf of one or more manufacturers a t nil rate of duty under this notification shall in no case exceed rupees three lakhs and seventy-five thousand during the period commencing on the 1st day of April, 1982 and ending on the dite of enactment of the Finance Bill, 1982,

2. The exemption contained in this notification shall not

apply if the total value of the said goods cleared, if any, including the value of clearances of goods, falling under Item No. 68 of the si'.id First Schedule, if any, for home coasumption, from any factory by or on behalf of one or more manufacturers, during the financial ye.'r 1981-82 h:id exceeded rupees thirty iakhs.

3. Nothing contained in this notification shnll apply to a manufacturer who is a primary manufacturer as referred to in rule 56C of the Central Excise Rules, 1944, and who avails of the special procedure laid down in the suld rule.

Explanation 1,—While determining the sum total of the value of capital investment, only the face vv.lue of the investment at the time when such investment wL'.s made shall betaken into account, but the value of the investment lrnde on pl.'.iUand machinery which have been removed permanently from the industrial unit or rendered unlit for any use shall be excluded from such determination.

Explanation If.—For the purpose of computing the value of clearances under this notification (except paragraph 2 thereof), the clearances of the wid goods, -•

(a) which arc exempted from the whole ot the duty of

excise leviable thereon by any other notification issued under sub-rule (1) of rule 8 ofthe Central Excise Rules, 1944, and for the time being in force; or

(b) by a in mut'acturur who is a secondiry manufacturer us referred to in rule 56C of the said ruV's, under the pro- visions of the said rule 56C, except the cle.'ranees effected in term¹? of the fourth proviso to sub-rule (I) of the said rule 56C,

shall not be taken into account.

Explanation III.—For the purpose of computing the value of clearances under paragraph 2 of this notification the clearances of the said goods—

(a) which are exempted from the whole of the duty of excise leviable thereon under the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), but not being articles of materials described in sub-item (1) of Item No. ISA of the said First Schedule; or

(b) by a manufacturer who is a secondary manufacturer as referred to in rule 56C of the said rules, under the provisions of the said rule S6C, except the clearances affected in terms of the fourth proviso to sub-rule (1) of the said rule 5bC, shall not he taken into account.

4. This notification shall come into force on the 1st day

of April, 1982.

No. 52/82—CENTRAL EXCISES

G.S.R. Jll(E). — In exercise of the powers conferred by sub rule (1) of rule 8 of the Central Excises Rules, 1944, the Central Government hereby makes the following further amend- ments in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance No. 68/71—Central Excises, dated the 29th May, 1971, namely :—

In the said notification,—

(a) for the words "articles made of plastics, all sorts",

the words "all goods" shall be substituted;

(b) for clauses (i) and (ii), the following clauses shall be

substituted, namely : —

"(i) film or sheet of regenerated cellulose and polyester films, whether lacquered or laminated or metallised or not;

(ii) rigid plastic boards, sheeting, sheets and films,

whether lacquered or laminated or metallised or not; and

(ill) flexible polvinyl chloride sheeting, sheets, films; whether lacquered or laminated, or metallised or not and lay flat tubings not containing any tcxcile material,";

(c) for the words "from the whole of t^e duty of excise leviable thereon", the words "from so much of the duty of excise leviable thereon as is in excess of eight per cent, ad valorem" shall b; substituted.

No. 53/82—CENTRAL EXCISES

G.S.R. 112(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excises Rules, 1944, the Central Government hereby exempts boards, sheeting, sheets, films and lay flat tubings, falling under Item No. 15A(2) of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon :

Provided thnt no such exemption shall apply to—

(i) film or sheet of regenerated cellulose and polyester films, whether lacquered or laminated or metallised or not;

(ii) rigid plastic boards, sheeting, sheets and films, whether lacquered or laminated or metallised or not; and (iil) flexible polyvinyl chloride sheeting, sheets, films, whether lacquered or laminated or metallised or not and lay flat tubings not containing any textile mate- rial;

Provided further that—

(a) such articles are produced out of the artificial or syn- thetic resins or plastic materials or other materials falling under sub-item (1) of the said Item, on which the duty of excise or tho additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already boon paid, or

(b) such articles tre produced out of scrap of plastics.

Explanation.—For the purposes of this notification—

(f) the expression 'flexible' in relation to an article mudo of plastics, means the article which has a modulus of elasticity either in flexlure or in tension of not over 700 kilograms per square centimetre at 23 degrees Centigrade and 50 per cent, relative humidity when tested in accordance with the method of test for stiffness of plastics (ASTM Designation D. 474—63), for flexural properties of plastics (ASTM Designation D—790—63), for Tensile properties of plastics (ASTM Designation D—638—64T), or for Tensile properties of Thin plastic sheeting (ASTM Designation D—882— 64T);

(ii) The expression "rigid", in relation to an article made of plastic, means all articles other than 'flexible' articles as defined in clause (i).

No. 54/82—CENTRAL EXCISES

G.S.R. 113(E).—In exorcise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 194-1, the Central Government hereby exempts goods which were falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and which have now been speci- fied in sub-item (1) of Item No. ISA of the said Schedule by clause 49 of the Finance Bill, 1982, which clause as, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 19? I (16 of 1931), tho force of law, upto a value not exceeding rupees sixty two thousands cleared for home consumption during the period commencing on the 28th day of February, 1982 and ending on the 31st day of March, 1982, by or on behalf of a manufacturer from one or more factories ;

Provided that the exemption contained in this notification would not be applicable to a manufacturer whose clearances of the said goods, for homo consumption, from one or more factories, during the period commencing on the 1st day of April, 1981 and ending on the 27th day of February, 1982, had exceeded Rs. [3.75 lakhs.

V. LAKSHMf KUMAP.AM, Under Secy.

3. 138/72-Central Excises, dated the 27th May, 1972.

In the said notification, for the words, figure and letter "artificial or synthetic resins and plastic materials and cellulose esters and ethers falling under Item No. 15A", the words, figure and letter "goods described in Item No. 15A(ir shall bo substituted;

4. 5/80-CentraI Excises, dated the 27th February, 1980,

In the said notification, for the words "artificial or synthetic resins and plastic materials and cellulose esters and ethers in any form", the words goods of the description'¹ shall be substituted.

5. 26/81-Central Excises, dated the 1st March,

1981,

In the said notification, in the opening portion, for the words, figure and letters "Item No. 1SUB", the words, figures anJ letters "Item Nos. ISA and 15BB" shall be substituted.

J.K.BATRA, Under Secy.

No. 55/82— CENTRAL EXCISES

G.S.R. U4(E) In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that each of the notifications of thi' Government of India in the Ministry of Finance, Depart- ment of Revenue and Insurance or Depaitmenl of Revenue, as the case tnny be, specified in column (2) of Ihc Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table

TABLE

Amendment

S. Notification No. and No. date

1. 70/71-Cenlial Excises, dated the 29th May, 1971. 2. 71'71-Central Excises, dated the 29th May, 1971.

In each of the said notifications, for the words "laminated" whciever it occurs, tl). words •'lacqucied or metallised, oi laminated" shall be substi- tute; d;

No. 57/82- CENTRAL EXCISES

G.S.R. H6(E)-—Whereas cellophane has been specified in Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), by clause 49 of the Finance BUI, 1982, which clause lias, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law;

No. 59/82—CENTRAL EXCISES And whereas it is not intended lhat, pending the enactment of the Bill aforesaid, duties of excise should be levied and collec- ted on such cellophane both under the Item Nos. 15A and 15B of the said first Schedule;

G.S.R. 1I8(E).— In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 27/81-Central Excises, dated the 1st March, 1981, namely: —

Now, therefore, in exercise ot the powers conferred by sub- rule (I) of rule 8 of the Central Excise Rule9, 1944, the Central Government hereby exempts, until the enactment of the Finance Bill, 1982, cellophane from the whole of the duty of excise leviable thereon under Item No. 15B of the First Schedule to the Central Excises and Salt Act, 1944(1 of 1944),

In the Table annexed to the said notification—

(i) S. No. 5 and the entries relating thereto shall be omitted

(ii) in column (3) against S. No. 8, caluse (iii) and the

entries relating thereto shall be omitted-

V. LAK.SHM1 KUMARAN. Under Secv.

No. 5H/82—CENTRAL EXCISES

G.S.R. 117(E).- In exercise of the powers conferred by sulr- rulc (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makci the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 95/79-CentraJ Excises, dated the 1st March, 1979, namely:—

In the Table annexed to the said notification, after S. No. 18 and the entries relating thereto, the following shall be insert- ed, namely: —

THE TABLE

(2)

(4)

(5)

(3)

(1)

Synthetic rubber 16

"19.

tubes

16AA

and

Tyres, flaps.

Carbon black

16

tubes

64

and

20.

Tyres, flaps.

16

tube;,

65

and

21.

lyres, flaps."

Rubber processing chemical*

of Finance (Department of Revenue) No. 55/79-CcntraI Excises, dated the 1st March, 1979, namely;—

In the said notification—

(a) in the opening paragraph, for the words "plywood and boards", the word "goods" shall be substituted;

(b) in the Table—

(i) against SI. No. 2, in column (2), for the words "block boards", the words and brackets "block boards (including flush doors)" shall be substi- tuted;

(ii) after SI. No. 7 and the entries relating thereto, the following shall be instrted, namely:—•

(1) (2)

(3)

Twenty percent, ad valorem", "8. Improved wood, all sorts, whether in sheets, blocks or any other form, including articles of improved wood.

J. K. BATRA, Under Secy.

No. 61/82—CENTRAL EXCISES

G.S.R. 120

Provided that the exemption contained in this notification would not be applicable to a manufacturer whose clearances of the said goods, for home consumption, from one or more factories during the period commencing on the 1st day of April, 1981 and ending on the 27th day of February, 19K2, had exceeded Rs. 13.75 lakhs.

No, 62/82-CENTRAL EXCISES

G.S.R. 121(E).— In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts paper and paper board produced out of pulp and falling under sub-items (1) and (2) of Item No. 17 of the First Schedule to tho Central Excises and Salt Act, 1944(1 of 1944), from the whole of the duty of excise leviable thereon if such paper or paper board is used within the factory of production for further manufacture of paper or paper board, falling under the said Item No. 17 and on which duty of excise is leviable whether in whole or in part.

No. 63/83—CENTRAL EXCISES

G.S.R. 122 (E).^In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts converted types of paper and paper board (other than wall paper, art and chrome board) falling under sub-item (2) of Item No. 17,of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon, if such converted type of paper or paper board has been produced out of base paper or base paper board on which the appropriate duty of excite or the additional duty leviable under section 3, of the Customs Tariff Act, 197? (51 of 1975), as the case fnay be has been paid:

Provided that such base paper or base paper board has not been produced out of pulp within the factory of production of the said converted type of pap^r or paper board.

Explanation.—For the purpose of this notification, the base ptvper or base paper board used in the manufacture of the said converted type of paper or paper board shall b; deemed to have paid the appropriate duty of excise or the additional duty leviable under section 3 of the Customs Tan(V Act, 1975, if it is purchased from the market.

No. 64/82—CENTRAL EXCISES

G.S.R. 123 (E).- In exercise of the powers conferred by sub- rule (1) of rule B of the Central Excise Rules, 1944, the Central J Government hereby exempts duplex paper board, falling under sub-item (2) of Item No. 17 of the First Schsdub to the Central Excises and Sail Act, 1944, (1 of 1944), from the whole of the duty of excise leviable thereon subject to the following condi- tions, namely:—

(i) it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that such duplex paper boird is required for use in the manufacture of low density polyethylene laminated J paper to be used for packaging of milk; and (ii) the procedure set out in Chapter X of the Central Excise Rules. 1944 U followed.

No. 65/82-CENTRAL EXCISES

G.S.R. 124 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules 1944, the Central Government hereby exempts paper laminated with low density polyethylene, falling under Item No. 17 of the First Schedule to the Central Excises anil Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon subject to the condition that such paper is intended for packaging of milk.

No. 66/82—CENTRAL EXCISES

G.S.R. 125 (E).—In exercise of the powers conferred by sub- rule (1) of rule. 8 of the Central Excise Rules, 1944, the Central Government hereby exempts articles of paper or paper board, falling under sub-item (4) of Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from tho whole of the duty of excise leviable thereon:

Provided that no such exemption shall apply to printed boxes and printed cartons (including flattened or folded printed boxes and flattened or folded printed cartons) whether in assembl- ed or unassembled condition.

No. 67/82-CENTRAL FXCISES

G.S.R. 126(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts articles of paper or paper board, falling under sub-item (4) of Item No. 17 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 in excess of fifteen per cent, ad valorem subject to the condition that the appropriate duty of excise or additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case mny be, has already been paid in respect of the base paper or base paper board used in their manufacture:

Provided that nothing contained in this notification shall apply to a manufacturer who avails of the special procedure prescribed under rule 56A of the Central Excise Rules 1944, in respect of the duty paid on tho base paper or base paper board.

Explication.--lor the purpose of this notification, the base paper or base paper bixud used in tlic manufacture of the said articles shall be deemed lo liiivc paid Ihe appropriate duty of excise or the additional duty leviable under section 3 of the Customs Tariff Act, 1975, if it is purchased from the market,

NO. 68/82—CENTRAL EXCISES

G.S.R. 127(E),—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts printed card board boxes (including flattened or folded printed card board boxes) whether in assem- bled or unassembled condition, falling under sub-item (4) of Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon subject to the condition that such printed card board boxes arc intended for packing of match sticks.

No. 69/82—CENTRAL EXCISES

G.S.R. 128 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods which were falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and which have now been speci- fied in Item No. 17 of the "said Schedule by clause 49 of the Finance Bill, 1982, which clause hets, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 ofl931), the force of Jaw, up to a value not excee- ding rupees sixty-two thousand cleared for home consumption during the period commencing on the 28th day of February, 137K GI/81—4

1982, and ending on Ihc 31st day of March, 19K2, by or on bc-

hiill of ;i manufacturer from one or wore factories -

Provided that ihc exemption contained in this notification stull not be applicable lo a manufacturer whose clearances of Ihe said goods, for home consumption, from one or more factories, during the period commencing on the 1st day of April, 1981, and ending on the 27th day of February, 1982. had exceeded Rs. 13.75 lakhs.

No. 70/82—CENTRAL EXCISES

G.S.R. 129 (E).— In exercise of the powers conferrod by aub-rulo (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that the notifications of the Government of India in the Ministry of Finance (Depart- ment of Revenue and Insurance) or (Department of Revenue), as the case may be, specified in column (2) of the Table hereto annexed shall be further amended in Ihe manner specified in the corresponding entry in column (3) of the said Table.

TABLE

SI. Notification No. Amendment No, and date

0) ..

(1) f2)

1. 68/76—Central Excises,

dated the 16lh March, 1976.

In the Table annexed to the said notification. Serial Nos 3 A and 4 and the on trios relating thereto shall be omi- tted;

2. No. 25/76—Central Excises, dated the 9th February,

1976.

3. No. 184/76—Central Excises, dated the 27th May, 1976.

4. No. 71/77—Central Excises, dated the 28th April, 1977.

5. No. 175A/8O—Central Excises, dated the 10th Novem- '.. 15/78—Central Excises, In the Table annexed to the dated the 24th January, said notification, in Serial 1978. No. 2, in column (3), for the figures and word "30% ad- valorem", the figures and word "32.5% ad-valorem" shall be substituted,

ber, 1980.

V. LAKSHMI KUMARAN, Under Kecry

No. 71/82—CENTRAL EXCISES

G.S.R. 130 (E)i—In exorcise of the powers conferred by sub-rule (1) of rule 8 of the-Central Excise Rules, 1944, the Central Government hereby makes the following mamend- ment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 108/81— CenMd Excises, dated the 24th April, 1981, namely:—

In the said notification, in the first proviso, for the clause

(i), tho following clause shall be substituted, namely,—

"(0 the said goods are manufactured out of pulp containing not less than seventy-five per cent, by weight of pulp made from bamboo or wood or from a mixture of both, produced within the same factory in which the said goods arc manufactured;"

No. 72/82—CENTRAL EXCISES

G.S.R. 13KE).—In exercise of tho powers conferred by sub-rulo (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the following notifications of the Government of India, in the Ministry of Finanw (Depart- ment of Revenue and Insurance or Department of Revenue), or the Department of Revenue and Banking, as the case may be, namely:—

1. No. 46/71^G}ntral Excises, dated the 24th April, 1971.

No. 73/82—CENTRAL EXCISES

G.S.R. 132 (E);—In exercise of tho powers conferred by sub- rule(l) of rule 8 of the Central Excise Rules, 1944, read with sub- section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978) and sub-clause (4) of clause 50 of the Finance Bill, 1982, which clause has, by virtue of the declaration made in the said Bill under the Pro- visional Collection of Taxes Act, 1931 (16 of 1931), the force of law, and in superaegsioa of the notifications of the Government of India in the Ministry of Flnanco (Department of Revenue and Insurance) No. 28/75—Central Excises, dated the 1st Maroh, 1975, and Ministry of Finance (Dopartmcnt of Revenue) No. 171/80^Central Excises, dated the 1st November, 1980, the Central Government hereby exempts man-made fibres and yams, other than textured, falling under Item No. 18 of the

Hirst Schedule (o the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (2) of the Table hereto annexed, from so much of the duty of excise leviable thereon under the Ccnlral Excises and Salt Act, 1944 (I of 1944), sub-section (1) section 3 of (he Additional Duties of Excise (Textiles anil Textile Articles) Act, 1978 (40 of 1978) and sub-clause (1) of clause 50 of (he said Finance Bill, as is in excess of the duty specified in the corresponding entry in column (3) thereof.

TABLE

Duly Description

SI. No.

(3) (2)

(1)

Ks. per

Kg.

1. Siaplc libic and low of celinlosie origin -

(a) viscose (ibrc

4.00

(b) high performance viscose fibre 4,00

(c) high tenacity viscose fibre 4.00

(d) high wet modulus viscose libre 4,00

(e) polyno ic iibre

4.00

2. Siaplc fibre ar,d low of non-cellulosic origin

(a) polyester fibre 45.00

(b) acrylic fibre

30.00

.17.50

Provided that acrylic fibre shall be exempted from so much

of (he duty of excise leviable thereon as is in excess of rupees seventeen and paise fifty per kilogram if such acrylic fibre has been manufactured from acrylonitrilc produced in India.

3. Man-made filament yarn, consisting entirely of cellulosic derivatives or regenerated cellulose or both—

(a) Acetate yarn

(3) (2)

(1)

4.75

but not above 1100

(vi) 350 deniers and above deniers

3.13 above 1100 deniers

(vii)

4. Other synthetic yarn-

la) Man-made metallic yarn N ll

Provided that this exemption shall be applicable only to such man-made metallic yarn in the manufacture of which polyester film or meta- llised polyester film on which the appropriate duty of excise or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has already been paid is used.

Explanation.—For the purposes of this proviso, appropriate duly of excise or additional duly leviable under the said section 3 on^such film, shall be deemed to have been paid if it has been purchased from the market.

(b) Polyamide (nylon) yarn—

(i) below 35 deniers 73 50

(ii) 35 deniers and above but below 80 64.75

denicrs

(iii) 80 denicrs and above but below 110 56.00

deniers

(iv) 110 deniers and above hut below 150 47.25

denicrs

(v) 150 denicrs and above but nol above 750 24.50

denicrs

(vi) above 750 denicrs 8,13

(c) Polyestcrn yarn—

(i) below30denicrs 96.25

(ii) 30 deniers and above but below 75 87,50 (i) below 75 deniers 15.56 (li) 75 deniers and above but below 100 11.69

denicrs

(iii) 100 deniers and above but below 120 8.69

denicrs

(iv) 120 deniers and above but below 150 6.00

den iers

(v) 150 denicrs and above but below 350 5,56

deniers

(vi) 350 denicrs and above but not above 1100 4.56

denicrs

(vih above 1100 deniers ^ 19

Cb) Others

(i) below 75 deniers

-IJ JJJ

(ii) 75 deniers aud above but below 100 I3.,N8

denicrs

(iii) 100 deniers and above but below.120 y 94

deniers

(iv) 120 deniers and above but below 150 ft.25

denicrs

(v) 150 deniers and above but below 350 7 06

deniers

deniers

(iii) 75 deniers and above but below 100 78.75

deniers

(iv) 100 deniers and above but not above 61.25

750 denicrs

(v) above 750 denies 18.75

(d) Others—

(i) below 30 deniers 70.00

(ii) 30 tjeniers and above but below 75 61,25

deniers

(iii) 75 deniers and above but below 100 43.75

deniers

(iv) 100 denicrs and above but not above 35.00

750 denicrs

(v) above 750 denicrs 6.25;

Provided that split yarn shall be exempt from the whole of the duty of excise leviable thereon, if such split yarn has been pro- duced from 'mother yarn for split yarn' on which the appro- priate duty of excise or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has already been paid.

Explanation.—For the purposes of this notification, in the case of'mother yarn for split yarn', the denier shall be the denier of the single mono-filamcnl yarn (of ihc lowest denicragc) comprising the mother yarn :

Provided further that the amount of duty so levied shall be apportioned in the ratio of 100 : 15 : 10 between the duty levi- able under the Central Excises and Salt Act 1944 (1 of 1944), Iho Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978) and clause 50 of the Finance Bill, 1982, res- pectively.

No. 7C/82—CENTRAL EXCISES

G.S.R. 135(E).—Tn exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts non-ccllulosic spun yarn in which polyester fibre predominates in weight, falling under Item No. 18F, of the First Schedule to the Central Excises and Salt Act 1944 (I of 1944), from so much of the duty of excise leviable thereon as is in excess of eighteen rupees per kilogram:

Provided that the exemption contained in this noliiicatioi:

shall not apply to the said non-cellulosic spun yarn, if it -

(i) contains 70 per cent or more of polyester fibre, or

(ii) contains fibres other (han polyester, cotton and man- No. 74/82-CENTRAL EXCISES

made, fibres of cellulosic origin.

G.S.R. 133(E),—Jn exercise of the powers confci red by sub- rule (1) of rule 8 of the Central Excise "Rules, 1944, (he Central Government hereby exempts cellulosic spun yarn and cotton yarn, falling under Item Nos. 18 Ill(ii) and 18A(ii), respectively, 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 in excess of six rupees per kilogram :

Provided that the said cellulosic spun yarn or cotton yarn, as the case may be, does not contain more than one-sixth by weight of man-made iibres of non-ccllulosic origin calculated on the total fibre content :

Provided further that the exemption contained in this noti- fication shall not apply on or after the 1st day of March, 19S3.

No. 75/82- CENTRAL EXCISES

G.S.R. 134(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cellulosic spun yarn and cotlon yarn, falling under Item Nos. 18UI(ii) and 18A(ii) respectively, of the First Schedule to the Central Excises "and Salt Act, 1944 (I of 1944), from so much of the duty of excise leviable thereon as is in excess of nine rupees per kilogram.

No. 77/82-CENTRAL EXCISES

G.S.R. J36(E).— In exercise of the powers conferred by sub- rule (1) 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 (58 of 1957), the Cen- tral Government hereby makes the following further amend- ments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.226/77. Central Excises, dated the 15th July, 1977, namely :—

lu the said notification,—

(i) after the third proviso, the following proviso shall be inserted, namely :—• "Provided also that nothing contained in this notifica- tion shall apply to fents and rags of cotton fabrics.¹';

(ii) in Explanation I, after clause (c), the following clauses shall be inserted, namely :—

'(d) "fents" means—

(i) bonafide cut-pieces of cotton fabrics (excluding cut-pieocs of towels) of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres, where the width of the fabric is less than one metro, arising during the normal course of manu- facturing (including processing) or packing or drawing samples;

(ii) damage cotton fabrics (excluding daroago towels) of length 45 centimetres or more but not exceeding 90 centimetres, where the width of the fabrics is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres, where the width of the fabrics is less than one metre; and

(iii) cut-pieces of length 45 centimetres or more but not exceeding 90 centimetres, where the width of the fabric is one metre or more, and of length 65 centimetres or more but not excee- ding 135 centimetres, where the width of the fabric is less than one metre, cut from damaged dhoties or sarees;

(e) "rags" moans—

(i) boncijidti cut-pieces of cotton fabrics ot length more than 23 centimetres but less than 45 centimetres, where the width of the fabrics is ono metro or more, and of length more than 23 centimetres but less than 65 centimetres, where the width of the fabrics is less than one metre, arising during the normal course of manufacturing (Including processing) or pack- ing or drawing samples; and

(ii) cut-pieces of damaged or sub-standard cotton fabrics of length moro than 23 centimetres but less than 45 centimetres, where the width of the fabrics is ono metre or more, and of length more than 23 centimetres but less than 65 centimetres where the width of the fabrics is less than one metre.'

No. 7K/82-CENTRAL EXCISES

G.S.R.137(E).—In exercistA)!' the powers conferred by sub- rule (J) of rule 8 of the Central Excise Rules, 1944, and in super- session of the notifications of the Government of India in the Ministry of Finance (Department of Rcvcnuo and [nsurance) Nos. 80/69-Central Excises, dated 1st March, 1969 and 110/75. Central Excises, dated 30th April, 1975, the Central Govern- ment hereby exempts man-made fabrics, falling under sub-item (1) of Item No.22 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty ol" excise leviable thereon.

21 3

No. 79/82-CENTRAL EXCISES

G.S.R. 138.(E>—In exercise of the powers conferred by sub- rule (1) 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 (58 of 1957), and in superscstlon of the notification of the Government of India in thd Ministry of Finance (Department of Revenue and Insurance) No.l79/72-Central Excises, dated the 24th July, 1972, the Central Government hereby exempts man-made fabrics of the descrip- tion specified in column (1) of the Table hereto annexed and falling under sub-item (l)(b) of Hem No.22 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the additional duty of excise leviable thereon under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), as is in excess of the duty specified in the corresponding entry in column (2) thereof.

THE TABLE

Rate of additional duty

Description

(2)

w

Man-made fabrics whose value

per square metre—

(i) does not exceed rupees one per cent. ad valorem.

three

[li) exceeds rupees three but 3 pais* p -r square mclrc/)/"v 7',',, does not exceed rupees of the differential amount nine. between the value of the fabric per sqiuire metre and rupees Ihrco per square metre.

li) exceeds rupees nine but 45 paisc per square melrc plui does not exceed rupees 9°'o of the differential amount seventeen. between the value of the fabric per square metre and rupees nine per square metre.

Y> wi^vua rupees .seventeen 117 paise per square metre plm but doos not exceed rupees 11 % of the differential amount twenty between the value of the fabric per square metre and rupees seventeen per square metre.

v) exceeds rupees twenty seven and a half per cent.

metres whore the width of the fabrics is 1 metre or inoro, ;md of length niore than 23 centimetres but less ihtiu 05 centimetres where the width of Ihc fabric js less than I metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples; and

(h) cut pieces of damaged or substandard man-made fabrics of length more than 23 centimetres bui less than 45 centimetres where the width of the fabric is one metre or more and of length more than 23 centimetres but less than 65 centimetres where Ihe width of the fabric is less than one metre.

act valorem.

rovided that -

(i) in tho case of man-made fabrics processed with the aid of machines operated without the aid of power or steam, the appropriate rate of duty as specified in tht; Table shall be reduced by forty per cent, of such rate;

(ii) man-made fabrics processed without the aid of power or steam and without the use of machines shall be exempt from the whole of the additional duty of excise leviable thereon under the AdditionalDuties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957);

(iii) man-inade fabrics, woven on handlooms, processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corpora- tion or an apex handloom co-operative society approved, in cither case, in this behalf by Government of India on tho recommendation of the Handloom Develop- ment Commissioner, shall be exempt from the whole of tho additional duty of oxcise leviable thereon under the Additional Duties of Excise (Goods of Special Impor- tance) Act, 1957 (58 of 1957); and

(iv) nothing contained in this notification shall apply to Tents and rags of man-made fabrics.

Explanation.—For the purposes of this notification, —

(i) "Tents" moans

(a) bonaflde cut pieces of man-made fabrics of length 45 centimetres or more but not exceeding 90 centi- metres where the width of tho fabric is one metre or more, and of lenglh 65 centimetres or more but not exceeding 135 centimetres where tho width of the fabric is less than one metre, arising during the normal course of manufacturing (including process- ing) or packing or drawing samples; and

(b) damage man-made fabrics of length 45 centimetres or more but not exceeding 90 centimetres where the width of the fabric is one metre or more, aud of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre;

(ii) "rags" means—

(a) bonaflde cut pieces of man-made fabrics of length more than 23 centimetres but less than 45 centi-

No. 61/73-Cential Excises, dated 1st March,-1973, the Central Government hereby exempts fents and rags of man-made fabrics of the description specified in column (I) of the Table hereto annexed and falling under sub-item (a) (b) of Item No. 22 of the First Schedule to the Central Excises and Salt Act' 1944 (1 of 1944) from so much of the additional dutyof excise leviable thereon under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), as is in excess of the duty specified in the corresponding entry in column (2) thereof-

TABLE

of additional duty

Rate

Description

(2)

(1)

Fents and rags arising out of man-

made fabrics where the value of such man-made fabrics per square metre—

(i) does not exceed rupees three one per cent

ad valorem-

No. 80/82—CENTRAL EXCISES

G.S.R. 139(E).—In exercise of thepowers conferred by sub- rulo (1) 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 (58 of 1957), and in super- session of the notification of the Government of India in the Ministry of Finance (Department of Revnue and Insurance! 1378 GI/81—5

(ii) exceeds rupees three but does three per cent, not exceed rupees six. ad valorem.

(iii) exceeds rupees six but does four per cent, not exceed rupees nine ad valorem-

(iv) exceeds rupees nine but does five per cent, not exceed rupes twelve. ad valorem.

(v) exceeds rupees twelve but six per cent, does not exceed rupees sixteen ad valorem.

(vi) exceed rupees sixteen but does seven per cent, not exceed ruepees twenty ad valorem.

(vii) exceed rupees twenty seven and a half.

per cent. ad valorem.

Provided that—

(i) in the case of fents and rags arising out of man-made fabrics processed with the aid of machines operated without the aid of power or steam, the appropriate rate of duty as specified in the Tablo shall be reduced by forty per cent, of such rate;

(ii) fents and rags arising out of man-made fabrics processed without the aid of power or steam and without the use of machines shall be exempt from the whole of the additional duty of excise leviable thereon under th" Additional Duties of Excise (Goods of Sepecial Import- ance) Act, 1957 (58 of 1957); and

(iii) fents and rags arising out of processing of man-made fabrics, woven on handlooms, processed with the aid of power or steam by a factory owned by a State Govern, ment Handloom Development Corporation or an apex handloom co-bperativo society approved, in either, case in this behalf by Government of India on the recommen- dation of the Handloom Development Commissioner shall bo exempt from the whole of the additional duty of" excise leviable thereon under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 1957).

Explanation,—For the purposes of this notification,—

(i) "fents" means—

(a) bonaflde cut pieces of man-made fabrics of length 45 centimetres or more but not exceeding 90 centi-

metres where the width 01 the laonc is one metro or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre, arising during the normal course of manufacturing (Including processing) or packing or drawing samples; and

No. 81/82-CENTRAL EXCISES (b) damagea man-made fabrics of length 45 centi- metres or more but not exceeding 90 centimetres where the width of the fabric is one metre or more? and of length 65 centimetres or more but not ex- ceeding 135 centimetres where the width of the fabric is less than one metres;

li) "rags" means—

G.S.R. 140 (E)—In excerdse of the powers conferred by sub-rule (1) of-rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that the notifications of the Government of India, in the Department of Revenue and Ban- king, or in the Ministry of Finance (Department of Revenue as the case may be, specified in column (2) of the Table hereto annexed shall be amended in the manner specified in the corres- ponding entry in column (3) of the said Table.

THE TABLE

Amendment

S. Notification No. and No. date

(a) bonaflde cut pieces of man-made fabrics of length more than 23 centimetres but less than 45 centi- metres where the width of the fabric is 1 metre or more, and of length more than 23 centimetres but less than 65 centimetres where the width of the fabric is less than 1 metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples; and

(1) (2)

(3)

1. 101/77-Central Excises,

dated the 3rd June, 1977.

In the Table annexed to the said notification, for the entry in column (3) against—

(b) cut pieces of damaged or substandard man-made fabrics of length mole than 23 centimetres but less than 45 centimetres where the width of the fabric is one metro or more and of length more than 23 centimetres but less than 65 centimetres where the width of the fabric is less than one metre.

1 K. BATRA, Under Secy.

(1) SI.No.1, the £ntry "Rupees one hundred sixty-seven per metric tonne.'' shall be substituted;

(ii) Sl.No.2, the entry "Rupees one hundred sixty-four per metric tonne." shall bo substituted;

(iii) Sl.No.3, the entry "Rupees one hundred thirty-five per metric tonne." shall be substituted.

2. J94/79-Central Excises,

dated the 30th May, 1979.

In the said notification, for the words "rupees thirty-two and paise fifty por metric tonne" the words "rupees one hund- red per metric tonne" shall be substituted.

No. 82/82-CENTRAL EXCISES

G.S.R.141(E).—la exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts flat glass, falling under sub-item (1) of Item No.23A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and of the description specified in column (2) of the Table hereto annexed from so much of the duty of excise leviable thereon as is in excess of the duty leviable at the rates specified in the corresponding entries in column (3) of the said Table.

THE TABLE

S.No. Description Rate of duty

laminated.

1. Flat glass, not tinted and Ten per cent, ad vabrem plus two rupees and thirty paise per millimetre thickness per square metre.

2. Flat glass, tinted but not Ten per cent, ad valorem plus not laminated. two rupees and flfty-flve paise per millimetre thickness per square metre.

laminated.

3- Flat glass, not tinted but Ten per cent, ad valorem plus three rupees and forty paise per millimetre thickness per square metre.

laminated.

4. Flat glasSj tinted and Ten per cent, ad valorem plus three rupees and eighty paise per millimetre thickness per square metre.

NO. 83/82-CENTRAL EXCISES

G.S.R. 142(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts laboratory glassware, falling under sub-item (2) of Item NO.23A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.

R. K. CHAKRABARTI, Dy, Secy.

No. 84/82-CENTRAL EXCISES

G.S.(R). 143E.—In exercise of the powers conferred by Sub- lule (1) of rule 8 of the Central Exciso Rules ,1944, the Central Government hereby exempts aluminium of the description speci- fied in column (3) of the Table hereto annexed, falling under the sub-items, specified in the corresponding entry in column (2) of the said Table, of Item No.27 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and manufactured by-any primary producer from Hot aluminium metal, and required by the Central Government to be sold or supplied in terms of the provisions contained' in the Aluminium (Control) Order, 1970 as in force for the time being read with the notifications issued thereunder, from so much of the duty of excise leviable thereon

as fa excess of the duty specified in the corresponding entry in column (4) of the said Table.

TABLE

Description

Rate of duty

S. Sub-item No.

(4)

(3)

(I) (2)

Rupees three thousand and eighty-five per metric tonne.

Ingots conforming to 1. ("X0 ] the specifications in i [S : 4026—1969 of the ] Indian Standards Insti- tution.

2. (aXi) ]

Rupees three thousands one hundred and twen- ty-five per metric tonne Billets conforming to the spocifictlons in IS : 4026-1969 of the Indian standards Institution.

3. (a)(ji)

Rupees three thousand two hundred and eighty per metric tonne.

Wirebars conforming to the specifications in IS: 4O26-J969 of the Indian Standards Institution.

4.(aXii)

Rupees three thousand three hundred and — thirty per metric tonne.

Wirerods conforming to the specifications in IS : 5484-1969 of the Indian Standards Institution.

Explanation.—For the purpose of this notification, the expression •primary producer' means any person licensed or registered Wider the Industries (Development and Regulation) Act, 1951 (63 of 1951) who produces aluminium from bauxite or alumina.

No. 85/82-CENTRAL EXCISES

G.S.R. 144-E.—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendment in the noti- fication of the Government of India in the Ministry of Finance (Department of Revenue) No. 192/81-Central Excises, dated the 3rd December, 1981, namely :—

In the said notification, the following proviso shall be added

at the end, namely i~

"Provided thiit nothing contained in this notification shall apply to aluminium to which the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue) No. 84/82-Central Excises, dated the 28th February, 1982, applies."

No. 86/82—CENTRAL EXCISES

G.S.R. 145-(E)—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendment in the noti- fication of the Government of India in the Ministry of Finance (Department of Revenue) No. 193/81-Central Excises, dated the 3rd December, 1981, namely :—

In the said notification,—

(i) in the Table, against S.No. 4, in column (4), for the entry, the following entry shall be substituted, namely :- "Rupees two hundred_and thirty-five per metric tonne";

(il) after the first proviso and before the Explanation, the

following proviso shall be inserted, namely :—

"Provided further that nothing contained in this notification shall apply to aluminium to which the noti- fication of the Government of India in the Ministry of Finance (Department of Revenue) No. 84/82-Central Excises, dated the 28th February, 1982, applies.

J. K. Bntra, Under Secy.

NO. 87/82—CENTRAL EXCISES

G.S.R. 146-(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts water coolers, falling under sub- item (1) of Item No. 29A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), fcom the whole of the duty of excise leviable thereon.

NO. 88/82-CENTRAL EXCISES

G.S.R. 147(E).--ln exercise of the powers conferred by sub- rule (I) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts electric motors, falling under Item No. 30 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), which are used within the factory for further manufacture! of electric'motors, falling under the said Item, from the whole of the duty of excise leviable thereon.

NO. 90/82-CENTRAL EXCISES

G.S.R. 149(E),—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts bare aluminium wires finer than 10 SWO, falling under Item No. 33B of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole Of the duty of excise leviable thereon.

NO. 91/82-CENTRAL EXCISES

G.S.R. 150(E).—In exercise, of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Cental Government hereby exempts braille typewriters, falling under Item No. 3 3D of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.

NO. 92/82-CENTRAL EXCISES

G.S.R. 1S1(E).—In"exercise of the powers conferred by sub- rule (1) of rule 8 of the-Central Excise Rules, 1944, the Central Government hereby exempts motor vehicles and other vehicles, falling under sub-item 1(1) of Item No. 34 and Item No. 68, respectively, of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944), specially designed for use by the handicapped, from the whole of the duty or excise leviable thereon,

NO. 93/82-CENTRAL EXCISES

G.S.R. 152 (E) —In exercise of the powers conferred by sub-rule (I) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Flnanco (Department of Revenue) No. 71/79- Central Excises, dated the 1st March, 1979, the Central Govern- ment hereby exempts twowhaolod motor vchkiles, falling under sub-item 1(1) of Item No. 34 of the First Soheduleto the Central Excises and Salt Aot, 1944 (1 of 1944), of engine rapacity not exceeding 100 cubic centimetres from so much of the duty-of excise leviable thoreoa as In excess of ten per cent ad vahrtm.

NO. W/82-CENTRAL EXCISES

G-.S.R. 133 (E).—In exorcise of the powers conferred by sub-rule (1) of rule 8of th; Cjmral Excise Ruled, 1944, tho Central Government bareby exempts motor vehicles, falling under sub- item 1(2) (ii) of Item No. 34 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 in excess of twenty per cent ad valorem.

No. 9J/82-CENTRAL EXCISES

G.8.R. 154{E).—In exercise of thi powers conferred by sub-rule (1) of rule 8 of the Central Excise Rulos, 1944, the Central Government hereby makos the folk wing further amend' ment In the notification of tho Government of India, Depart- ment of Revenue and Banking, No. 197/77- Central Excise?, dated the 23rc June, 1977, namely:—

In the said notification, the words, brackets, figures and letters "and specified in .the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 101/71,-Contial Excises, dated the 29th May, 1971, for tho time being in force" shall be omitted.

V. LAKSHMl KUMARAN, Under Secy.

(1) (2)

(3)

proviso, the following proviso stall lx inserted, namely:—

"Provided also that nothing contained in this notification shall apply if tho aggregate value of clearances of all oxcisablo goods for home consumption,—

No. 96/82-CENTRAL EXCISES

(i) by or on behalf of a manu- faoturer, from one or more industrial in its, or

(ii) from any industrial unit, by or on behalf of one or more manufacturers,

had exceeded rupees two crores during the preceding financial year"

G.S.R. 1S5E.- In exercise ot the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that the notifications of the Govern- ment of India, in the Department of Revenue and Banking, or in ths Ministry of Finanae (Department of Revenue), as the case may be, specified in column (2) of the Table hereto ancxtd shall be further amended in the manner specified in the corresponding entry in column (3) of the said Table.

4. 70/81-Central Excises,

dat

THE TABLE

Amendment

S- Notification No. and date No.

In thf said notification, in paragraph 1, after the provisos and before the Explanation, the following proviso shall be inserted, namely :—

(3)

(1) (2)

1. 158/77-Cer>tral Excises,

elated the 18th June, 1977

In the said notification, alter the second proviso, ihe fol- lowing proviso shall be in- serted, namely :—

"Provided also that nothing contained in this notification shall apply if the, aggregate value of clearances of all excisable goods for home consumption,—•

(i) by or on behaif of a manu- facturer, from one or more industrial units, or

(ii) irom any industrial unit, by or on behalf of one or more manufacturers,

had exceeded rupees two croios during the preceding finan- cial year." "Provided also that the lower rates of duty as specified in the first proviso shall not apply if the aggregate value of clearances of all excisable goods, for home consump- tion by or on behalf of such manufacturer from one or more factories during the preceding financial year had exceeded rupees two crores".

R.K. CHAKRABARTI, Dy. Secy.

2. 160/77-Cs.ntral Excises,

dated the 18th June, 1977

In the said notification, after the third provist, the follo- wing proviso shall be inserted, namely:-"

"Provided also that nothing contained in tbt first proviso to this notification shall apply if the aggregate valuo of clearances of all excisable goods for home consumption,—•

(i) by or on behalf of a manu- facturer, from one or more industrial ujiits, or

(ii) from any industrial unit, by or on behalf of one or more manufacturers,

had exceeded rupees two orores curing the preceding financial year".

3. 38/8 l-Central Excises,

ditad th; 1st Mirch, 1981

In the said notification, in paragraph 1, after the third

(I) (2)

(3)

the figures "5.50", the figures "5.14" shall be substituted;

3. 22/82-Central Excises,

dated the 23 rd February, 82.

In the said notification after the second proviso and before the Explanation, tho following proviso shall be inserted, namely :—

"Provided also that the ex- emption contained in this notification shall not apply to the said matches where a manufacturer uses any other manufacturer's label which Is approved by the proper officer for matches packed in boxes attracting a higher rate of duty than the rate of duty specified in this notification."

J. K. BATRA, Under Secretary

NO. 97/82-CENTRAL EXCISES

G.S.R. 1S6(E).—In exercise of the powers conferred by sub-nde (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Depart- ment of Revenue), specified in column (2) of the Table hereto annexed shall be amended in the manner specified in the corres- ponding entry in column (3) of the said Table.

THE TABLE

Amendment

S. Notification No. No, and date

(3)

0) (2)

1. 40/81-Central Excises, dated the lst.March, 1981.

No. 99/82-CENTRAL EXCISES In the said notification in the proviso, after clause (ii), the following clause shall be inserted, namely:—

"(iiO in the case of matches packed in boxes in which the .outer slide alone is made of card board, the amount of exemption shall bo increased by 36 paise per gross boxes";

In the Table annexed to the said notification, against S. No. 1, in column (3), for

G.S.R. 158{E).—In exercise of the powers conferred by sub- rule(l) of rule 8 of the Central Excise Rules, 1944, and in super- session of the notification of the Government of India in the Ministry of Finance, Department of Revenue. No. 310/77- Central Excises, dated the 1st November, 1977, the Central Government hereby exempis parts of weigh-bridges, falling under Item No. 45 of tho First Schedule to the Central Excises and Salt Act, 1944 (I of 1944,), from the whole of the duty of excise leviable thereon, if such parts of weigh-brldges arc used in the factory of production as component parts in the manufacture of weigh-bridges.

2. U7/81-CentralExcises, dated the 2nd July, 1981.

No. !00/82-CENTRAVL EXCISES

G.S.R.159(F).- In exercise of the powers conferred'•>• • ub-

rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts vacuum flasks and other vacuum vessels and parts thereof, falling under item No. 55 of the First Schedule to the Centra! Excises and Salt Act, 1944 (1 of 1944). from the whole of the duty of excise Ievialbo thereon.

No. 101/82-CENTRAL EXCISES

G.S.R. 160(JE).—In exercise of the powers conferred by sub- ruled; of rule 8 of the Central Excise Rules, 1944,fthe Central Government hereby rescinds the notifications of the Government of India, in the Ministry of Finance (Department of Revenue and Insurance), Nos. 110/71-Central Excises, 112/71-Central Excises and 113/7I-Central Excises, dated the 29th May, 1971.

V. LAKSHMI KUMARAN, Under Secy.

No. 102/82-CtNTRAL EXCISES

G.S.R. !61(E):—In exercise of the po,vei> conferred by sub-rule (l! of rule 8 of the Central F.xcisc Rules. 1944, the Central Government hereby exempts iccordcd articles, falling under Item No. 59 of the First Schedule to the Central Excises and Salt Act. 1944 (1 of 1944). from (he "hole of the duty of excise leviable thereon:

Provided ihat such uiiicles

(i) are made from any article, falling under the said Hem,

and

(ii) are not intended for sale or the promotion of sale.

R. K. CHAKRABARTf, Dcpu

1378 d l / S l- 6

10. Animal feed including compound livestock feed.

11. Compost manure.

12. Hand pumpi,

13. Agricultural discs.

14. Agricultural implements and parts thereof but excluding—

(i) power operated agricultural implements and parts

thereof, and

(ii) implements designed for use as attachments with tra-

ctors or power tillers and parts thereof.

15. Scented Chunnam (lime).

16. Kntha (Catechu).

17. Vibuthi (Thiruueeru),

18. Ground spices (masalas) and mixed spices (masalas).

19. Crushed bones and bone products.

20. Insecticides, pesticides, weedicides and fungicides.

21. All drugs, medicines, pharrnccuticals and drugintermediates

not elsewhere specified.

22. Contraceptives,

23. Ouar splits.

24. All products of the printing industry including newspapers

and printed periodicals.

25. Engraved copper rollers or cylinders for use in textile

industry.

26. Sewing machines and parts thereof.

27. Cycles and parts thereof.

28. Enamclware.

29. Water filters of a capacity not exceeding 40 litres.

30. Candles.

31. Tooth-brushes.

32. Artificial limbs and rehabilitation aids for the handicapped.

No. 104/82-CENTRAL EXCISES

33. Ocean-going vessels.

34. Lac.

Provided that food products and food preparations specified in this Schedule shall not include boiled sweets, toffees, caramels, candies, nuts (.including almonds) and fruit kernels coated with sweetening agent,

G.S.R. 163 (E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, and in super- session of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 55/75-Ccntral Excises, dated the 1st March, 1975, the Central Government hereby exempts goods of the description specified in the Schedule annexed hereto, and falling under Item No. 68 of the First Schedule to tho Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.

SCHEDULE

1. All kinds of food products and food preparations

including—

(i) meat and meat products;

(ii) dairy products;

(iii) fruit and vegetable products;

(iv) lish and sea foods;

(v) bakery products; tmd

(vi) grain mill products.

2. Drawing and mathematical instruments.

3. Exercise books.

4. Writing slaics and sidle pencils,

5. Pencils aiul ciajers.

6. Pens including ball point pens anil refills therefor,

7. Spectacles and spectacle frames.

8. Sports goods.

9. Handicrafts,

i.A^3 1 1 factory where the; gajJs have been manufactured, the exemption contained, in this notification shall be allowa- ble subject to the observance of the procedure set out in Chapter X of the Central Excise Rubs, 1944:".

3. 201/79—Central Excises,

dated the 4th June, 1979.

fn the said notification, in the opening portion, for the words, figures and brackets 'and in the manufacture of which any goods falling under Item No. fi8 of the First Schedule ti. the Control Exci- ses and Sell Act, 1944 (1 of 1944) (hereinafter referred as "the inputs") have been used,¹, the words, figures and brackets 'and in the manu- facture of which any goods falling under Item No. 68 of the First Schedule to the Ontral Excises and Salt Act, 1944 (1 of 1944) have been used as raw materials or component pails (hereinafter referred as "the inputs"),* shall be substituted.

V. LAKSHMI KUMARAN, Under Secy.

No. I05/82-CENTRAL EXCISES

G.S-R. 164 (E):—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that each of the notifications of the Government of India in the Ministry of Finance (De- partment of Revenue and Insurance) or (Department of Reve- nue), as the case may be, specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case rnay be, in the manner specified in tha corresponding entry in column (3) of the said Table.

N^. 106/82 -CENTRAI BXCISE TABLE

Amendment

SI. Notification No. No. and date

(3)

(1) (2)

1, 171/67—Central Excises,

G.S.R. 165(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. SO/sn-rVnh-fil RM^-C dated the 19th Juix, 1W0, nai.ie.y.—

dated the 24th July, 1967.

In the Table annexed to the said njtiQcation, 3. Nos. 1- and, 10 In the said notification, for the figures "15,00", the figu- res "30,00" shall be substi- tuted.

and the entries relating thereto shall be omitted.

2. 118/75—Central Excises, dated the 30th April, 1975.

In the said notification, for the first proviso, the following proviso shall be substituted, namely:—

"Provided that where such USJ is in a factory of a manufa, cturer, different from his

N). l ' ) " 7 ^ - C 3 N r R \L EXCISES

G.S.R. 166(E).—In exercise of the powers conferee! by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, ths Central Government hereby makes the following'further amendments in the notification of ihe Government of India, in the Ministry of Finance (Department of Revenue), No. 80/80-Central Excise:, dated the 19th Juie, 1930, namely : —

In the Table annexed to the said notification,—

(I) against S.No. 18, in column (3), for ths entry, tho entry "Artificial or synthetic resins and plastic materials and other specified materials." shall be substituted;

UO against S.No. 23, in column (3), for the entry, the entry "Wood and articles of wood." shall be substituted;

(iii) against S.No. 24, in column (3), for ths entry, the entry "Paper and paper board, all sorts and specified articles thereof." shall be substituted; and

(iv) against S.No. 26, in column (3), for the entry, ths entry "Asbestos fibre and yarn, and manufactures therefrom." shall i-e substituted.

2. This, notification shall come into force on the 1st day of

April, 1982.

No. 108/82-CENTRAL EXCISES

G.S.R. 167(E).—In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the Central Governmsnt hereby makes the following futher amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 197/62-Central Excises, dated the 17th November, 1962, namely : —

In the Table annexe to the said notification, in column (2),

against serial No. 1,—

(i) for th e entry "Refined Diesel Oil and Vaporsing Oil", the entry "Refined Diesel Oils." si all be substituted

(ii) for the entry "Artificial or synthetic resins and plastic materials and cellulose esters and ethers, and articles thereof", the entry "Artificial or synthetic resins and plastic materials, and other materials, and articles falling under Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944(1 of 1944)." shall be subs- tituted ;

(iii) the entry "Cellophane, that is, any film or sheet of regenerated cellulose" shall be omitted;

(iv) for the entry "Paper all sorts", the entry "Papsr and paper boards and articles thereof, falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944V shall be substituted;

(v) for the entry "Mechanical Lighters," the entry "Lighter Not Elsewhere specified", shall be substituted;

(vj) for the entry "All products derived from refining of crude petroleum or shale (whether gaseous, liquid, semi- solid, or solid in form), not otherwise specified, including refinery gases, lubricating oils and greases, waxes and coke' the entry "All products derived from refining of crude petroleum or shale (whether liquid, semi liquid or solid in form), not otherwise specified, including lubricating oils arid greases and waxes." shall be substituted;

(vii) for the entry beginning with the words "Plywood, Black board,. . . ." and ending with the words "boards or the like.", the entry "Wood and artids of wood, falling under Item No. 16B," shall be substituted.

(viii) the following entries shall be inserted at the end, namely > "Petroleum gases.

Television image and sound recorders and reproducers (including Video cassette recorders and reproducers and Video cassette decks) whether or not in combination with one or more of the following : —

(i) television sets

(ii) radios (including transistor sets)

(iii) television cameras (including video cameras).

Television cameras (including video cameras). Elec- tronic machines for games of skill or chance (including electronic machines used for television games and video games). Articles of a kind used for sound or sound and irnagc recording, whether recorded or not, falling under Item No. 59 of the First Schedule to the Central Excise^ and Salt Act, 1944 (1 of 1944).".

No. H)9/82 CENTRAL EXCISES

G.S.R.. 168(E).—tn exercise of the powers conferred by sub- rule (1) of rule 56A of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 223/62-C Central Excises, dated the 29th December, 1962, namely : —

In the said notification,-

(i) for Items 6, 7 and 8, the following Items shall be sub- stituted, namely : -

"6. Goods falling under Item No. 15A of the First Schedule to the Central Excises and salt Act, l i t¹ (1 of 944), other than films or sheets of generated cellulose.

7. Goods falling under Item No. 16B of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944).

K. Paper and paper boards and articles thereof, falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944)". and

(II) after Item 5b, the following Items shall b- inserted, namely : —

''57. Machinery and appliances for determination of weight including parts of weigh-bridges. 58. Articles of a kind used for ^ound or sound and image recording, whether recorded or not, falling under Item No. 59 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944).",

R. K. CHAKRABARTI, Dy. Secy.

No. 110/82—CENTRAL EXCISES

G.S.R. 169(E).—In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 19+4), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely :—

1. Short title and commencement :—

(1) These rules may be called the Central Excises (5th

Amendment) Rules, 1982,

(2) They shall come into force on the date of their publica-

tion in the Official Gazette.

2. Omission of rules 96Y to 96ZZZZ.—

In the Central Excise Rules, 1944—

(i) in Chapter V, the sub-heading "E-VII. Electric Battery Parts —Special Procedure" and rules 96Y to 96 ZZZZ shall be omitted;

(ii) rule 173A, in sub-rule (2), the letter and figures B-"VII"

shall be omitted.

3. Savings:—

The omission of any rule made by rule 2 shall not afFect any thing done or any action taken, before such omission, under the rule so omitted.

V. LAKSHMI KUMARAN, Under Secy.

No. 111/82—CENTRAL EXCtSES

G.S.R. 17O(E).—In pursuance of rule 139 of the Central Excise

Rules, 1944, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 265/67- Central Excises, dated the 28th November, 1967, namely :—

In the Table annexed to the said notification,—

(i) for Item (b) and the entries relating thorelo, the follo-

wing shall be substituted, namely : -

1

2

"(b) kerosuio and aviation turbine fuel 7."

(ii) for Items (f) and (g), the following items shall be substi-

tuted, namely :—

(1)

(2)

~1I "(f) asphalt, bitumen, tar and patroloum coke (other than calcined petroleum coke)

11A (g) all products derived from refining of crude petroleum or shale (whether liquid, semi-solid or solid in form), not otherwise specified, including lubricating oils and greases, and waxes

11AA".

(h) petroleum gases

No. 112/S2-CF.NTRAL EXCISrS

G.S.R. J71(E).—In pursuance of suh-rulc (2j of rule 49 and ule 139 of the Cenlral Excise Rules, 1944, the (\:ntr;i! Govciii- nent hereby makes the followingfuithor amendments in tht; lotification of the Government of India in the Ministry of finance (Department of Revenue and Insurance) No. 266/67- !Tontral Excises, dated the 28th November, 1967, namaly :—

Tn the said notification, in paragraph 1, for clauses (a) to

'g), the following clauses shall be substituted, namely : —

"(a) motor spirit;

(b) kerosene and aviation turbine fuel;

(c) refined diesel oils;

(d) diesel oil, not otherwise specified;

(e) furnHce oil;

(f) asphalt, bitumen, tar and petroleum coke (other than calcined petroleum coke);

(B) all products derived from refining of crude petroleum or shale (whether 1'quid, semi-solid or solid in form), not otherwise specified, including lubricating oils and greases ur.d waxes; and

(h) petroleum gases,"

J, K. BATRA, Under Secy.

No. 113/82-CENTRAL EXCISES

G.S.R. 172-E.—In exercise of the powers conferred by sub- rule (1) of rule 173A of the Central Excise Rules, 1944, and in continuation of the notification of the Government of India in the Ministry of Finance, Department of Revenue or Depart- ment of Revenue and Insurance or Department of Revenue and Banking, as the case may be, Nos. 171/69-Central Excises, dated the 21st June 1969, I2l/7O-Central Excise*, dated the 28th May, 1970, 179/71-Ccntral Excises, daled the 23rd September, 1971, 195/7 J-Central Excises, dated the 12th November, 1971, 117/72-Cenlral Excises, dated I he 2.5 th March, 1972, 161/73- Central Excises, dated the 16th August, 1973, 33/76-Central Excises, dated the 28th February, 1976, 1RH/77-Central Excises, dated the lath June, 1077, 69/78-Centnl Etcis-ei, dated the 1st March, 1978, 97/79-Central Excises, dated Hi; Isl Much, 1979, 76/80-Central Excises, dated the 19th June, 1980 and 55/81 Central Excises, dated the 1st March, 1981, the Central Government hereby further specifies the following excisable goods to which the provisions of Chapter VII-A. of the said rules shall apply, namely :—

The goods comprised in Item Nos. 11AA, 37BB, 37CC, 47 and 59 of the First Schedule to the Contral Excises and Salt Act, 1944 (1 of 1944).

R. K. CHAK.RABARTI, Dy Secy.

No. U4/82-CENTRAL EXCISES

G.S.R. 173(E).—In exercise of the powers conferred by th proviso to sub-rule (1) of rule 173A of the Contral Excise Rules, 1944, the Central Government hereby makes the follo- wing further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No, 11/78-Central Excises, dated the 25th January, 1978, namely :—

In the Table annexed to the said notification, after Serial No. 36 and the entries relating thereto, the following shall be inserted, namely ;—

(2) (1)

11AA."

"37.

J, K. UATRA, Under Secy.

public interest so to do, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revanue) No. 2/81- Cential Excises, dated the 17lh January, I9MI, namely : —

In the said notification, after Ihe third provisi, t i; foil swing

proviso shall be inserted, namely :—•

No. 1LV82-CENTRAL. FXCTSFS

"Provided also that the exe.nption contained in this notifica- tion shall not apply to synthetic organic dyeituffs (including pigment dyestuffs) and synthetic organic derivatives used in any dyeing process, falling under Item No. 14D of tho First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)." G.S.R. 174(E).—In exercise of Ihe powers conferred by rule 174A of the Central Excise Rules, 1944, thu Central Govern- ment, being satisfied that it is necessary and expedient in the

R. K, CHAKRABARTI. Dy. Secy.

TRINTED BY THE MANAGE*, GOVT. OF INDIA PRT >.i, RINO ROAD, NEW DELHI-J10064

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054, 1982