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The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 127] NEW DELHI, THURSDAY, APRIL 22, 1982/VAlSAKHA 2, 1904

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

compilation

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATIONS

New Delhi, the 22nd April, 1982

No. 123/82-CUSTOMS

G.S.R. 329(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 44 of the Finance Bill, 1982, which clause has, by virtue of the decla- ration made in the said Bill under the Provisional Collec- tion of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department, of Revenue) No. 62-Customs, dated the 28th February, 1982, namely:-

In the Schedule to the said notification, serial No, 19

and the entries relating thereto shall be omitted.

[F. No. B.12/1/82-TRU]

(471)

85 GI/82

Cuprammonium filament yarn falling under Heading Ni>. 51.01/03

Ten per cent of Ihe Value of th; goods m d;ter-, mined ii\ accordance with tho provLkms, oE h'.-ction. 14 of the Customs Act, 1962 (52 of 1962)."

rF. No, B.12/1/82-TRUJ

T.K. BATRA, UderSccy,

No. 131/B2-CENTR'\T. F.XCISES

G.S.R. 331(E).—In exorcise of the powers conferred by sub-rule fl> of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amend- ment in the notification of the Government in India in the Ministry of Finance (Department of Revenue) No, 121/62- Central Excises, dated the 13th June, 1962, namely;—

In the said notification for the word, letters, figures and brackets 'LTtem No. 11(2)", the word, letters and figures "Item No. 11" shall be substituted.

[F. No. B. 37/11/82-TRU]

No. 124/82-CUSTOMS

G.S.R. 330(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 44 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 fl6 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 70-Customs, dated the 28th February, 1982, namely:—

Tn Ihe Table annexed to the said notification, after SI. No. 3 nnd the entries relating thereto, the following SI. Nos, nnd entries shall b? inserted, namely :—

2

1

3

4

51 Viicos.- filament

"3A

No, 134/82-CENTRAL EXCISES varn h.'Iow 610 dinicrs falling under Heading

N". SI. 01/03.

Five Per crit of the value of t h' goods as determined i't accor- danco with the pro- visions of action 14 of the Customs Act,

1962(52 of ]962)

G.S.R. 332(E).—Tn exercise of the powers conferred bv rule 12 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 oi' Revcnpe and Insurance) No. :'.(>3/67-Central Excises, dated the 9tli September, J967, n;imely ;—

in Lhe said nolificalion, in the Table below the proviso against S. No. 2, in column (2), for the word "Kerosene", the words "Kerosene ;ind avialion turbine fuel'' shall be substituted.

LF. No. H37/2/82-TRU]

R. K. CHAKRABARTI, Dy. Secy.

No. 136/82-CENTRAL EXCISES

G.S.K. 334(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 the goods, falling under Item No, 14 of the hirst Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and in the manufac- ture of which chlorinated rubber, falling under sub-item (,1) of Jtein No. 15A of the said First Schedule, is used, from so much of the duty of excise leviable thereon as is equivalent to the duty of excise already paid on such chlorinated rubber:

Provided that in relation to the exemption under this notification, the procedure set out in rule 56A of the Cen- tral Excise Rules. 1 y44, is followed.

[FNo. B. 7/8/82-TRU]

No. 135/82-CENTRAL EXCISES

G.S.K. J33(K).—In excise of the powers conferred by sub-rule (I) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes Lhe following amend- ments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 43/82- Central Excises, daled the 28th February, 1982, namely :—

In the said notification, —

(0 Tor lhe words "rupees one lakh" wherever they occur, the words "rupees two and a half lukhs" shall be substituted ; and

No. 137/82-CENTRAL EXCISES

[F. No. B-38/2/82-TRUJ

V. LAKSHMI KUMARAN, Under Secy.

G.S.R. 335lE).—In exercise of the powers conferred by sub-rule (I> of rule N of the Central Excise Ruled', 1944, the Central Government hereby exempts the goods, falling under Hem No. 14 of lhe First Schedule to the the Central Excises and Salt Act, 1944 (1 of 1944), and in the manu- facture of which nitro celulose, falling under sub-item (1) of Item No. ISA of lhe Said First Schedule, is used, from so much of the duty of excise leviable thereon as is equivalent to the duty of excise already paid on such nitro cellulose;

Provided that in relation to the exemption under this notification, the procedure set out in rule 56A of the Cen- tral Excise Rules, 1944, is followed.

[F.No.B7/8/82-TRUt

No. 140/82-CENTRAL EXCISES

G.S.R. 338(E).—In exercise of the powers confeired by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts dextran, falling under sub-item (1) of Item No. 15A of the First Schedule lo 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 'en per cent, ad valorem.

[F No. B7/8/82-TRU]

No. 138/82-CENTRAL EXCISES

G.S.R. 33£(E),—In exercise of the powers conferred by,sUb-nUe (1) at rufe 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the aoods, falling under Item No. 14 of the First Schedule to the Central Excises add. Salfc A #, 1944 (1 of 1944), and in the manufac- ture of which ester-num, falling under sub-item (1) of Item No. 15A _of the said First Schedule, is used, from so much of the duty of excise leviable thereon, as is equivalent to the duty of excise already paid on such ester-gum :

Provided that in relation to the exemption under this notification, the procedure set out in rule 56A of the Cen- tral Excise Rules, 1944, is followed.

[FNo. B7/8/S2-TRU}

No. 141/82-CENTRAL EXCISES

C S.R. 339(E).—Tn exercise of the powers conferred by sub-rulo (1) of rule 8 of the Central Excise Rules, 1944, the Contrail Government hereby exempts chlorinated rubber, falling under sub-item (1) of Item No. 15A 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 ten per cent ad Valorem.

[F No. B7/8/R2-TRU]

No. 139/82-CENTRAL EXCISES

G-S.R. 337(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 linoxyn, falling under sub-item 0) of Jtam No. ISA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), if used Jn the factory of production for the manufacture of linoleum, from the whole of the duty of excise leviable thereon.

[FNo. B7/8/82-TRU)

No. 14Z/82-CENTRAL EXCISES

C $R 340(F.).—tn exercise of (he powers conferred by sub-rulo (1) of rule 8 of the Contral Excise Rules, 1944, the Central Government hereby exempts ester-gum, falling under sub-itejn (1) of Item No. ISA of the First Schedule to the Central Excises and Salt Act, 1944 (Jof 1944), from

so much of the duty of excise leviable thereon as is in excess of ten per cent ad valorem.

Provided thaL ester-gum, if used in the factory of pro- duction for the manufacture of goods falling upder Item No. 14 of the said First Schedule shall be exempt from tho whole of the duty of excise leviable thereon.

[F No. B7/8/82-TRU]

No. 143/82-CENTRAL EXCISES

G.S.R, 34l(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 asp'haltic roofing sheets, falling under "ub-iterri (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.

[F. No. B-l 1/5/82 TRU]

No. 144/82-CENTRAL EXCISES

G.S.R. 342(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 boxes mad printed cartons (including flattened °r folded boxes and flat- tened or folded cartons) whether in assembled or unassembled condition of the description specified in column (2) of the Table hereto annexed and 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 ol" excise leviable thereon, subject to the condition specified in the corresponding entry in column (3) of the said Table,

THE TABLE

S.Nd. Description of boxes /Curt- Condition

tons

2 3

1

Mill board boxes and mill Tf rnadc wholly out of

1.

board cartons. mill board.

Straw board boxes and If made wholly out of

straw board cartons. straw board.

3.

CuivugaWd b laid boxc\ a.id co/.-ugaL-d b.>aril cartons.

If made wholly out of k/aft paper or out i>f paper and paper board of the type known a-, kral't liner or ctvru- Sdting medium, whe- ther or not in combina- tion with mill board or itraw board.

Explanation .—I'or Ihe puipoi-es of (his notification :—

(a) 'mill board' means any unbleached homogenous board, having a thickness exceeding 0.50 millimefio and made out of mixed waste papeis with or without screenings and mechanical pulp but with- out any colouring matter being added thereto ;

(b; 'straw board' ,me:ins a board made wholly or predominantly from partially cooked unbleached si raw or bagasse or grasses or other agricullural jesidues or a mixture of these:

ProviiHI that :--

(i) the quantity of any other material used shall not exceed one third in weight of ihe toliil weight of tli.- .ngredients, and.

(ii) such board shall not be specially compressed and shall not tKiyc any paper pasted on either sur- face.

[F. No. B11/5/82-TRU]

R. K. CHAKRABARTI, Dy. Secy.

No. 145!82-tENTRAL EXCISES

G.S.K. 343(E).—In exercise of Lhc powers conferred by sub-rule (I) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes lhc following furlhcr amendment in the notification of the Government of India in the Ministry of Finance (Dcpartmnet of Revenue and Insu- rance) No, 94/67 Central Kxcises, dated the 26th May, 1967, namely :•—

In tho said notilication, in clause lii) of the: pioviso, 1or the figures "15.00". Ihe figues "30.00" shall be substituted.

IF. No. B26/1/82-TRU] No. 146/K2-CENTRAL EXCISES

G.S.R. 344(E).—In exercise of the powers conferred bv sub-rule (1) of rule 8 of the Central Excise. Rules, 1944, the Central Government hereby makes tic folowing amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 104/82-Central Excises, dated the 28th February, 1982, namely ;—

In the Schedule annexed to the said notification, for items 6 and 7, the following items shall bo substituted, namely :—

"6. Pens, including ball point pens, and parts thereof and refills for ball point pens.

7. Spectacles, spectacle lenses and spectacle frames."

[F. No. B41/1/82-TRU]

No. 147/82-CENTRAL KXCISES

G.S.R. 345(E).—-In exercise of the powers confencd by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, I In- Ccnlul 477

No. 811/80-Ccntrul Excises, dated the 19th June, 1980, namely:—

. In the Table annexed to the said notification, after !*. No, 72 and the cnlrieR relating thereto, the following shall be inserted, namely :—

1

2

3

"73.

59(3)

Cassette tapes for sound

recording."

DP. No. B35/1/82-TRU)

V. LAKSHM1 KUMARAN, Under Secy.

No. 148/82-CENTRAL EXCISES

G.S.R. 3.4

(a) m the case of fust clearances of aerated waters upto an aggregate value not exceeding rupees, seven and a half lakhs,—

(i) on common trade mark aerated waters forming part of such first clearances, from so much of the duty of excise leviable thereon under the said Item [read with any other notification issued under sub-rule (1) df rule 8 of the Central Excise Rules, 1944 and in force for the time being] as is in excess of fifty per cent of such duty;

(ii) on other aerated waters forming part of such fkst clearances, from the whole of the duty of excisr, leviable thereon; and

(b) in. the case of the clearances (being clearances of aera- ted waters of an aggregate value not exceeding rupees seven and a half lalths) immediately followintt the said first clearances of the value specified in clause (a),—

(I) on common trade mark aerated waters forming part of such clearances, from so much of the duty

of excise leviable thereon under tho said Item tread with any other notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in force for the time being] as is in excess of fifty per cent of such duty;

(ii) on other aerated waters forming part of auch clear- ances, from so much of the duty of excise leviable thereon under the said Item [read with any other notification issued under nub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in force lor the time being] as is in excess of seventy-live per cent of such duty ;

Provided that the aggregate value of clearances of aerated waters from any factory by or on behalf of one or more manu- facturers at the concessional rates of duty in terms ol—

(i) clause (a) of this paragraph and clause (a) of para- graph 1 of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 31/82-Ccntral Excises dated the 28th February, 1982, or

(ii) clause (b) of this paragraph and clause (b) of para- graph 1 of the notification of th* Government of India in the Ministry of Finance (Department of Revenue) No. 31 /82-Ccntral Excises dated the 28th February, 1982, or

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

2. Nothing contained in thia notification shall apply to a

manufacturer, —

(1) if the aggregate value of clearances of all excisable goods by him or on his behalf for home consumption, from one or more factories, during the preceding financial year, had exceded rupees twenty lakhs;

(ii) if the aggrcgnte value of clearances of aerated waterB by him or on his behalf for home consumption, from one or more factories, during the prececding financial year, had exceeded rupees fifteen lakhs.

3. Where a manufacturer has not cleared any aerated waf.-r-, in the preceding financial year, or has cleared any aerated watcis lor 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 6uch manufacturer,—•

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

of Central Excise,—

(i) that the aggregate value of clearances of all excisa- ble goods by him or on his behalf for home con- sumption, 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 watei s by him or on his behalf for home consump- tion, from one or more factories, .during the financial year is not likely to exceed rupeea fifteen lakhs; and

(b) (i) if the aggregate value of clearances of all excisable goods by him or on his behalf for home consump- tion, from one or more factories. durinR the financial year does not exceed dupees twenty lakhs, and

(ii) if the aggregate value of clearances of aerated waters by him or on his behalf for home consumption, from one or more factories, durinR the financial year does not exceed rupees fifteen lakhs.

4. Nothing contained in this notification shall apply,—

(i) if the aggregate value of clearances of all excisable goods from any factory by or 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 clearances of aerated waters from any factory by or on behalf of one or more ma- nufacturers for home consumption, during the pre- ceding financial year, had exceeded rupees fifteen lakhs.

5. Where any aerated waters have not been cleared from any factory in tbo preceding financial year, or have been

S5Otn2—2

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 financial year, exceeds rupees twenty lakhs,

(ii) if the aggregate value of clearances of aerated waters from such factory by or on behalf of ono or more manufacturers for home consumption, during the financial year, exceeds) rupees fifteen lakhs.

Explanation I.—For the purposes of this notification,—

(a) "common trade mark aerated waters" means aerated

waters—

(i) which are sold under a trade mark, registered under the Trade and Merchandise Marks Act, 1958 (43 of 1958) or not, or under a brand name; and

(ii) which .are manufactured with the same trade mark or braud name in more than one factory (whether belonging to one or more manufacturers); and

(ii) the aggregate value of clearances whereof from nil such factories taken together had exceeded rupees fifteen lakhs during the preceding financial year;

(b) "value" means the value as determined in accordanco with the provisions of section 4 of Central Excises and Salt Act, 1944 (1 of 1944).

Explanation II.—For the. purposes of computing the aggre- gate value of clearances under this notification the clearances of aerated waters, 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 of under the notification of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 80/80-Central Excises, daled the 19th June, 1980 and 31|82-Central Excises, dated the 28th February, 1982 shall be taken into account.

[F. No. B.2/1/82 TRU]

(ii) rigid plastic boards, sheets and films, Whether lac- quered or laminated or metallised or not; and

(iii) flexible polyvinyl chloride sheeting, sheets, films, whether lacquered or laminated or metallised or not, and lay flat tubings not containing anv textile material,

from the whole of the duty of excicae leviable threon :

Provided that

(a) such articles are produced out of artificial lesins or plastic materials or cellulose esters and others in any from falling under sub-item (1) of the said Item on which the duty of excise or the additional dty under section 3 of the Customs Tariff Act, 1975 (51 of 1975). as the case may be, has already been paid; or

Ob) such articles arc produced out of scrap of plastics.

Explanation.—For the purposes of this notification—

(i) the expansion plastics' means the various artificial or synthetic resins or plastic materials or cellulose esters and ethers included in sub-item (1) of the said Item No. 15A;

(il) the expression "flexible' In relation to an article made of plastics, means the article which has a modulus of elasticity either in flexture or in tension of not over 700 kilograms per square centimetre at 23 degrees Centigrade and 50 per cent, relative humidity when tested hi accordance with the method of test for stiffness of plastics (ASTM Designation D.747-63). for flexural properties of plastics (ASTM Designa- tion D-790-63), for Tensile properties of plastics (ASTM Designation D-638-64T), or for Tensile pro- perties of Thin plastic sheeting (ASTM Designation D-882-64-T);

(iii) the expression 'rigid', in relation to an article made of plastic, means all articles other than 'flexible' articles aa defined in clause (il).

[F. No. B7|7|82-TRU)

NO. 149182-CENTRAL EXCISES

G.S.R. 347(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in thf Ministry of Finance- (Department of Revenue *and Insurance) No. 68|71-Central Excises, dated 29th May, 1971, the Central Government hereby exempts articles made of plastics, all sorts,-falline under sub-item (2) of Item No. 15A of the First Schedule tu the Central Excises and Salt Act, 1944 (1 of 1944), except—

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

No. 150]82-CENTRAL EXCISES

GJS.R. 348{E).—In exercise of the powers conferred by sub- nile (1) of of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods falling under suS>- items (2) of Item No. 15A of the First Schedule to the Cen- tral Excises and Salt Act, 1944 (1 of 1944), but Dot being articles made of plastics, from the whole of the duty of excise leviable thereon :

Provided that such articles arc produced out of goods fal- ling under sub-item (1) of the said Item on which the duty of excise or the additional duty under section 3 of the Cus- toms Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.

Explanation.—For the purposes of this notification, "plas- tics" means the various artificial or synthetic resins or plastic atcrials or cellulose esters and ethers included in sub-item (1) of Item No. 15A of the aforesaid First Schedule.

NO. 152|82-CENTRAL EXCISES

[F. No. B7|7|82-TRU)i

G.S.R. 350(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the notification of the Government of India, in the Ministry of Finance (Depart- ment of Revenue and Insurance) No, 92|76-Central Excises, dated the 16th March. 1976.

[F. No. B19|1|82-TRU1

V. LAKSHMI KTJMARAN, Under Secy.

NO. 151182-CENTRAL EXCISES

GJ9.R. 349(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the following notifica- tions of the Goverment of India in the Ministry of Finance (Departmet of Revenue, namely:

1. No. 50|82-Central Excise, dated the 28th February,

1982.

2. 51|82-Cent7al Excises, dated the 28th February

1982.

3. No. 53[82-Central Excises, dated the 28th February,

1982,

4. No. 127[82-Central Excises, dated the 2nd April

1982.

'

5. No. 128|82-Central Excises, dated the 2nd April,

1982.

[F. No. B7|7|82-TRUf

R K. CHAKRABARTI, Dy. Secy

TABLE

Amsndment

Notification no. mid date

S-No.

3

2

1

1.

70/71-Central Excises, dated the 29th May,

1971.

71/71-Ccntral Excises, dated the 29th May,

1971.

75/71-Ccntral Excise,

dated thc29th May, 1971.

In each of the said notifications, for the letters, figures and words "No, 68/71- Conlral Excises' dated the 29th May, 1971" ths letters, figures' and words "No. 149/82- Central' l'-tcises, da^ed -he 22nd April, 1982" shall be substituted.

2.

72/71-Central ExcLes,

dated the 29th May, 1971.

In the ".aid notification— fa) for the word "films" the wo ids "films, whether lacquered or metallised or lamina- ted or net," shall b; substituted;

(b) for the letters, figures and words "No, 68/71-Central Excises, dated the 29ihMay, 1971", the letters, figures and words "No. 149/82 Central Excises, dated ths 22nd April, 1982" shall bo substituted.

3.

39/73-Central Excises'

dated the 1st March, 1973.

No. 153/82-CENTRAL EXCISES

In the Explanation to the said notification, for tha brackets, letters, word and figures "(ASTM Designation D-474-63", the brack- ets, letters, word and figures "(ASTM Desig- nation D-747-63)" shall be substituted.

[F.No. B7/7/82-TRU]

R. K. CHAKRABARTI, Dy. Secy.

G.S.R. 351(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 notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), spe- cified 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.

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

AVtJ PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054, 1 9 82