The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 101] NEW DELHI, TUESDAY, MARCH 30, 1982/CHAITRA 9, 1904
S e p a r a te p a g i ng is given to this part in order that it may be filed as a separate
compilation
378 THE GAZETTE OF INDIA : EXTRAORDINARY IPART II—SEC 3(i;/]MINISTRY OF LABOUR
NOTIFICATION
New Delhi, the 30th March, 1982
G.S.R. 281(E).—In partial modification of the notification of the Govern- ment .of India, Ministry of Labour, No. S/23011/1/79-MV dated 19th Decem- ber, 1981, published at page 1941 of the Gazette of India Extraordinary vide G.S.R. 669(E) dated 19th December, 1981 in Part II—Section 3-Sub-scction (i), the Central Government hereby exempts from the levy and collection of cess Under Section 3 of the Beedi Workers Welfare Cess Act, 1976 (56 of 1976), manufactured beedis which are wholly exempt from the duty Of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) vide notifica- tion of the Government of InditL in the Ministry of Finance No. G.S.R. 92(E) dated 28th February, 1982, published at page 188 of the Gazette of Tndia Extra- ordinary in Part II—Section 3 Sub-section
Explanation.—For the purposes of this notification when cess has been collected on unlabelled beedis, no further cess shall be collected when they are subsequently labelled. Where cess has not been levied because they were exempted under the Central Excises and Salt Act, 1944 (1 of 1944), but such exempted beedis are subsequently labelled, cess shall be payable on labelled boedij.-
Xh^s notification -shall com? into force on the first day of April, 1982.
[No. S/23011/J779-M.V.] R. K- A. SUBRAHMANYA, Addl. Secy.