The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 114] NEW DELHI, FRIDAY, APRIL 2, 1982/CHA1TRA 12, 1904
compilation
amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 250/79-Ccntral Excises, dated the 17th August. 1979, namely ;—•
In the Table annexed to the said notification, against S. No. 2, In column (3), for the word "Kerosene", the words "Kerosene and aviation turbine fuel" shall be substituted.
[F. No. B37|2|82-TRU]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATIONS
New Delhi, the 2nd April, 1982
No. 126/82-CENTRAL EXCISES
G.S.R. 302(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
430 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—Snc 3(i)JNo. J27/82-CENTRAL EXCISES
G.S.R. 303(E).—Whereas certain articles of materials des- cribed in sub-item (1) of Item No. 15A of the First S-hedule to the Central Excises and Salt Act, 1944 (1 of 1944) have been specified under sub-item (2) of the said Item by claii.se 49 of the Finance Bill, 1982;
Now, therefore, in exeicise of the powers conferred by sub- rule U) of rule 8 of the Central Bxcise Rules, 1944, the Central Government hereby exempts all excisable goods (hereinafter referred afj "the said goods"), o'i which duly of excise i$ leviable and in the manufacture of whii;h 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 and to whuh the notification of the Government of India in the Ministry or! Finance (Depart- ment of Revenue and Insurance) No. 68|71-Central Excises, dated the 29th May, 1971, applies, have been used as raw materials or component parts (hereinafter referred as "the Inputs"), from so much of the duty of excise leviable thereon as is equivalent to the duty of excise already paid On the inputs :
Provided that in relation to the exemption under this notification, the procedure set out in the Appendix to the notification, of the Government of India in the Ministry of Finance (Department of Revenue) No. 201/79-Central Ex- cises dated the 4th June, 1979 is followed ;
_ Provided further that nothing contained in this notifica- tion shall apply to the said goods wh'ch aie exempted from the while of (he duty of ex-'ise leviable th'..veon or arc ehargc- ablo to nil rate of duly ;
Provided also that credit of the duty allowed in respect of the inputs shall not be denied or varied on ihe ground that part of such inputs is contained in any waste, refuse or by- product arising during .the process of manufacture of the said goods, irrespective of the fact that such waste, refuse or by-product is exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rale of duty or is not mentioned in the declaration referred to in the Appendix to the said notification No. 201 /79-Central Ex- cises.
[P. No. B7/6/82-TRU] No. 128/82-CENTRAL EXCISES
K.S.R. 304(E).—Whereas certain articles of materials des- cribed in sub-item (1) of Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) have beon specified under sub-item (2) of the said Item bv clause 49 of the Finance Bill, 1982 ;
Now, therefore, in e.vecise of the powers conferred by sub- rule (ll of rule 8 of the Central Rxcise 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 Hem No. 15A, but classifiable- under the f.uid Hem (hereinafter referred to as the baid goods) and to which the notification of the Government of India in the Ministry of Finance (Department of Revenue flnd Insurance) No. 6 8/ 71-Ccntral Excises, duted the 29th May, 1971, applies and manufactured in a factory and intended for use in the factory in which they are manufactured, or in any other factory of the same manufacturer, from the whole of the duty of excise leviable thereon :
Provided that where such use is in a factory of mami- fackuer, different from his factory where the said goods have been manufactured, the exemption contained in this notification shall be allowable subject to the observance of the procedure set out in Chapter X of the Central Excise Rules, 1944 ;
Provided further that nothing contained in this notification shall apply to complete machinery manufactured in a factory and meant for producing or processing any goods even if they are intended for use in the same factory in 'which they are manufactured or in any other factory of the same manufacturer.