The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 125] NEW DELHI, WEDNESDAY, APRIL 21, 1982/BAISAKHA 1, 1904
Separate paging is given to this Part in order that it may be filed as a separate
compilation
468 THE GAZETTE OF INDIA : EXTRAORDINARY [PART H _ S EC 3(i)] TABLE Description of sugar Duty of excise and Special duty of excisoFree sale Levy sugar
sugar
(2) (3)
(1)
(Rupees per quintal)
Sugar produced in a factory during the period commencing on the 1st day of May, 1982, and ending with the 30th day of September 1982, which U in excess of the average production of the corres- ponding period of tho preceding three sugar years . , . •- .
40.00 24.50
Provided that tho amount of exemption spscificd in column (2) or column (3) of the said Table shall not exceed the amount of duty of exciso and special duty of excise payable on free sale sugar or levy sugar, as the case may be.
EXPLANATION :— In this notification—
(a) "average production", in relation to sugar produced In a period in a factory, msans the average production during the corresponding period of each of the prece- ding three sugar years;
(b) "free sale sugar" means sugar other than levy sugar;
(c) "levy sugar" means sugar required by the Central Government to be sold under an Order made under clause (f) of sub- section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955) ;
(d) "sugary year" means the period of twelve months commencing on the 1st day of October and ending with the 30th day of September next following.
2. In computing the production of sugar during the period mentioned in column (1) of the Table in respect of factory mentioned therein —
(1) the data, as furnished in Form R.G. I prescribed the Appendix 1 to Central Exciso Rules 1944, or in such other record as the Collector may prescribe under rule 53 or rule 173-G of the said rules, shall be adopted;
(ii) any sugar obtained by refining gur or khandsari sugar
shall not be taken into account;
(iii) any sugar obtained by reprocessing of sugarhouso products left over in process at the end of any preceding sugar year shall be taken into account; and
MINISTRY OF FINANCE
(Department of Revenue)
(iv) any sugar obtained by reprocessing of defective or damaged sugar or brown sugar, if tho same has already been included in the quantity of sugar produced, shall not be taken into account.
NOTIFICATION
New Delhi, the 21st April, 1982
3. Where during the period mentioned in column (1) of tho said Table, production in any of the preceding three sugar yoars was nil, the average production shall be determined as under No. 132/82-Central Excises
The average shall be the average of tho corresponding periods among the preceding three sugar years in which tho factory had actually produced and the period or periods in which it did not produce during the said three sugar years shall bo ignored while arriving at the average.