454

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART I—SEC.IV]

MINISTRY OF FINANCE

(Department of Revenue)

NOTIF1C -\TION

New Delhi, the 20th April, 1982

No. 13O|82-Central Excise

G.S.R. 323(E).—In exercise of the powers conferred by

sub-rulo (1) of rule 8 of the Central Excise Rules, 1944, rend

with subsection (3) of section 3 of the Additional Duties

of Excise (Goods of Special Importance) Act, JS>57 (58 of

1957), and in supersession of the notification of the Gov-

ernment of India in the Department of Revenue and Bank-

ing No. 137|77-Central Excises, dated the 18th June, 1977,

the Central Government hereby exempts cotton fabrics, fall-

ing

under

sub-item

1 of

Item

No. 19 of the

First

Schedule to the Central Excises and

Salt Act, 1944 (1 of

1944), processed without the aid of power or steam, from

the whole of the duty of excise leviable thereon both under

the

Central

Excises

and

Salt

Act,

1944

1944) and the Additional Duties of Excise, (Goods of Special

Importance) Act, 1957 (58 of 1957) :

Provided that nothing contained in this notification shall

apply in respect of clearances of cotton fabrics,

which

are subjected

to the

process of

bleaching,

dyeing

printing with the aid of machines, effected during a finan-

cial year,—

(a) if the quantity of such cotton fabrics

cleared, if

any, for home consumption during the preceding

financial year —

(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

manufacturers,

had exceeded —

(1) fifteen lakh square metres in the case of cotton

fabrics subjected to the process of bleaching, or

(,2) six lakh square metres in Ihc case of cotton fab-

rics subjected to the process of dyeing or print-

ing or both; or

(b) if the quantity of such cotton fabrics cleared

for

home consumption on any day in

the financial

year —

(1) 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

manufacturers,

exceeds —

(1) five thousand square metres in tho case of cotton

fabrics subjected to the process of bleaching, oi

(2) two thousand square metres in the case of cotton

rubrics subjected to the process of dyeing

printing or both.

Explanation.—In this notification, the quantity of cotton

fabrics subjected to the process of bleaching and 'jsed within

the factory in which such fabrics are so bleacliod for the

process of dyeing or printing or both shall not be taken

into account for determining the limits of fifteen lakh square

metres or, as th0 ense may be, five thousand square metres

of such cotton fabrics.

J. K. BATRA, Under Secy.

IF. No. 357/14/81-TRU]

455

No. 131/82-Ccntral Excises

O.S.R. 324(E).—Tn exercise of the powers 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), the Cen-

tral Government hereby directs that each of the notifications

of the Government of India, in the Department of Revenue and

Banking and in the Ministry of Finaiice (Department of Revenue),

specified in column (2) of the Table hereto annexed shall be

further amended in the manner specified, in the corresponding

entry in column (3) of the said Table.

THE TABLE

SI. Notification

No. No. and date

I. 136/77-Ccntral

Excises,

dated

the

18th June,

1977.

2. 226/77-Central

Excises,

dated

the 15th July,

1977.

Amendment

In the said notification, in the first proviso

after clause (ii), the following clause

shall be inserted, namely:—

"(iia) in the case of cotton fabrics proces-

sed with the aid of machines operated

without th; aid of power or steam , the

appropriate rate of duty as specified

in the Table, shall be reduced by fifty

per cent, of such rate."

In the said notification, in the first pro-

viso, after clause (iii), the following

clauses stoll be inserted, namely :—

"(iiia) in the case of cotton fabrics pro-

cessed with the aid of machines operat-

ed without the aid of power or steam

the appropria te ra 1e of duty a s specified

in the Table, shall be reduced by fifty

per cent, of such rate."

[F.No, 357/14/8I-TRU]

J. K. BATRA, Under Secy.

PRINTED BY THE MANAGER, GOVT. OF INDIA PRESS, RING ROAD, NBW DELHI-110064

AND PUBLISHED BY THE CONTROLLEI OF PUBLICATIONS, DELHI-110034. 1982