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REGISTERED No. D. (D.N.)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 342] NEW DELHI, SATURDAY, NOVEMBER 13, 1982/KARTIKA 22, 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)

NOTIFICATION

No. 265/82-Central Excises

New Delhi, the 13th November, 1982.

G.S.R.690(E).-In exercise of the powers conferred by sub- rule (l) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cellulose xanthato, falling under Sub-item (l) of the Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and used in the Factory of production for manufacture of cellophane or viscose, filament yarn, from the whole of the duty of excise leviable there- on under section 3 of the said Act:-

Provided that where such use is elsewhere than in the factory of production, the procedure set out in rule 56-A of the Central Excise Rules, 1944, is followed.

[F. No. B. 7/17/82-TRU]

R.K. CHAKRABARTI, Dy. Secy,

(1)

980 GI/82

N.o. 266/-82-Centrol Excises

G.S.R. 691(E).—In exerc'ne 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 the Ministry of Finance (Department of Revenue) Nx 191/82- Central Excises, dated.the5th June,l982,thoCentr(ilQjvern- ment hereby exempts caproluctam, falling under iub-itcm (2) of Item No. 14AA of the Fir'st Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon under the said Act at th; rate specified in the said Fisst Schedule, as is in excess of the amount calcu- lated at the rate of fifteen per cent, ad valorem.

2. This notiication shall be in force upto and inclusive of

of the 31st day of Miy, 1983.

[F. No. 349/1/14AA/82-TRU]

i. K. Batra, Under S;cy.

No. 267/82-CenrraI Excises

G-S-R- 692(E).—In exercise of the poweri conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the notification of the G Wernmcit of India in the Ministry of Finance (Department of Revenue) No. 107/81-Ccntral Excises, dated the 24th April, 1981,

[F. No, 331/1/82-TRU]

No. 263/82 Central Exches

GSR. 693(E).-——In ex rciscof the powers conferred by sub- rule (I) of nils 8 oFthe Central HxeisoRuks, 1944, the Central Government hereby exempts l''res (excluding tubes and flips) falling under item No. 16 of thj First Schedule to the Central Excises and Salt Act. 1944(1 of 1944),fi\>m q j much of the duty of excise leviable thereon undor section 3 of the said Act as is in excess of the amount calculated at the rate of seventy-five per- cent, of the rate of duty leviable on su;h tyros un

Provided thy t such tyres nr.; manufactured in a factory which i.i a new industrial undertaking licensed under section 11 of the Industries (Uevolpoment and Regulation) Act, 1951 (65 of 1951 > and from which the clearances of tyres arc effected for the firit time during the period commencing on the 1st day of April, 1976, and ending with ihc 3Jst day of M\rch, 1984 :

Provided further that the exemption contained in this noti- fication shall not apply to clearances of tyres effected after the expiry of a period of seven yean from the dute of th-- first clearance of tyres from any factory :

Provided also that the exemption cont-iiicd in this noti- fication shn.11 apply to fiVit de.ir inces of tyres for home consump- tion during any financial year only up to a total qu'ntity no* exceeding seventy-five per cent, of the initial annual licensed capacity of tyre? as certified by the Development Officer of the Dlretorate-Gencml of Technical Development :

Provided also that the exemption contained in this no'i- fication shall not apply to such of the clearances of tyres as ara in excess of the clearances of tyres "in respect of which the aggregate of th; amount of exemption under this notification and the amount of exemption, if any availed in respect of clearances of tyres, under all or any of the notifications of the Government of India in the Department of Revenue and Banking No. 198/76 Central Bxecises, dated the bth J'.iii, l'}/b oi in lht: Ministry ot Finance

3

(Department of Revenue) No. 142/78-CentraIExeisos, dited the 14th July 19/8, or in the Ministry of Finance (Department of Revenue) No. 107/Sl Central Excises, dated the 24th April, 1981, equals fifty percent, of the sum-total of the value of the capital investment made on plant and machinery in the said fact Jiy for the m inufacture of tyres prior to the date of the first clearance of tyres as c-rtified by the Dtvlopinent Officer of tho the Directorate-General of Technical Development.

Explanation I.—For the purposes of computing the period of seven years from the dite of tho first clearance, the peiiod commencing on the 1st day of April 1980, and elding with the23rd day of April, 1981, shall not b; taken into account.

Explanation II.—For the purposes of computing the first clearances of tyres for homo consumption during any financial year, the clearances of tyres which are exempted from tho who lc of the duty of cxciseeleviable thereon under the said Act by any notification issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944, and for the time being in fore,;, shall not bj taken into account.

Explanation III.—For thj purposes of this notification, the "amount of exemption" shall be the difference between tho amount of duty payable (including special duty of excise, if anv payable thereon) but for thM notification or the aforojaid noti- fication No. 198/76-Central Excises, or No. 142/78-Central Excises, or No. 107/8l-Central Excises, as the case may be, anj the amount of duty p id oi tyres (including special duty of excise, if any paid thereon) at the concession ll rate prescri- bed under this notification or the aforesaid notification No. 198/76-Ccntw.l Excises, or No. 142/78-Central Excises, or No. 107/81 -Central EXCHJS, as tho else miy be, respectively.

Explanation IV.— Th^ "amount of duty payable" in Explanation III shall bi the am JUnt calculated by applying the rate of excise duty leviable on tyres, but for this notification or the aforesaid notification No. 198/76-C^ntral Bxcigcs, or "No. 142/78-CentralExcise, or No. 107/81-Central Excises,as the case may b;, to the assessable value of tyres as approved by the proper officer for the purposes of this notification or the afore- said notification No. 198/76-Central Bxcicce,or No. 142/78- ' Central Excises, or No. 107/81-Central Excises as the case may be, respectively.

Explanation V.— -The expression "assessable value" in Explanation IV me^ns the value as determined in accordance with the provisions of section 4 of the said Act.

Explanation VI. —For the purpoios of computing the ium- total of the valu; of the ca-pitil investment m^de on plant and machinery for the manufacture of tyres, the face value of the capital investment at the time when such investment was made only shall be t*kcn into account but the valu-; of the investment m 'de on plant and machinery which have been removed perma- nently from the slid factory of rendered unfit for use prior to the dete of the firit clearance of tyre3, shall be excluded.

[F. No. 331/1/82-TRU]

V. Lakshmi K'imaran, Under Secy.

No. 269/82-Central Excises

GiSJt. 694 (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 the Ministry of Fiaance (Department of Revenue) No. 84/82- Central Excises, dated the 28th February, 1982, the Central Government hereby exempts alumi'iium of the description specified in column (3) of the Table hereto annexed, falling under the sub-items specified in the corresponding entry l.i column (2) of the said Table, of Item N i. 27 of the First Sche- dule to the Central Btcise; and Silt Act, 1014 (I) of 1944), a nd manufactured by any primary producer from hot aluminium metal, and required by the Central Government to bt sold for supplied in terms of the provision eont lined in the Aluminium (Control) Order, 1970 as in force for the time being re id with i he notifications issued thereunder, from so much of the duty of excise leviable thereon under the said Act at the rate sp.cified in the said First Schedule, (is is iti excess of the amount cal- culated at the rate specified in the corresponding entry in column ( 4) of the said Table.

TABLE

s.

Rate No. Sub- item Description (1) (2)

(3)

(4)

1. (a)(i) Ingots conforming to the Rupees three thousand and eighty-five per metric tonne.

specifications in IS:4026 — 1969 of the Indian standared institution

2. (a)(i) Billets conforming to the specifications in IS: 4026- 1969 of the Indian stan- dards Institution

Rupees three thous md on; hundred and twentylive per mtcric tonne.

3. (nj(ii) Wircbars conforming to

the specifications in IS: 4026-1960 of the Indian Standards Institution

Rupees three thousand two hundred and eighty per metric tonne.

Rupees three thousand three hundred and thirty per metric 4. (a)(ii) Wirerods conforming to the specification in IS: 5484-1969 of the Indian Standards Institution

tonne

Explanation.—For the purposes of this iv>tiucation, the ex- pression 'prim uy producer' moani any person licensed or regis- tered under the Industries (Development and Regulation) Act. 1951 (65 of 1951) who produces aluminium from bauxite or alumina.

[F.No. 349/1/27/82-TRUJ

No. 270/82-Central Excises

G.S.R. 695 (E) . -In exercise of the powers conferred by s ub-rulc (1) of rule 8 of the Central Bxcisc Rules, 1944, and in supersesiion of the notiflcmon of the Government of India in

5

the Ministry of Fin nee (Depnt.n;nt of R veiiu.,) No. J92/81 Centnil L\:ises, dated the 3rd Decembei, 1081, tile Centra^ Government hereby exempts aluminium, falling under Item No. 27 of the First Schedule to the Centni! Excises and Silt Act, 1944(1 of 1944), fromso rmiLhofthcd'ity of excis. Ijvi iblc thereon under the s^ud Act ,it the r^tc ^p;cifial lr the suit) Firsi Schedule, "s is in excess of th_ ?mount cilculitcd at the r'te of forty p^-r cent, ad valorem

Provided lh.it nothing conume'l in this notification sh II apply to aluminium (o which tt^ i otiucation of the Government of India in the Ministiy of FIULIIOL/ (Dep irtnvnt of ft^vcn.i^ No. 2b9/82 Cintial Excise, djtcd the 13th November, 1982 Hpplies

[F. N J. 349/1/27/S;-TRU]

No. 271/82 Central Excises

G.S.R. 696 (E) . In exercise of the powtrs conferred by sub-mlc (1) of rule 8 of the Central Excise Rules, 19d4, md in supersession of the tutificatiun of th^ Government of Indin in the Ministry of Finance (Department of Rcvenuc) No. 193/81- Ccntral Excises, dated the 3rd December, 1981, I ho Central Government hereby exempts alurninium of the description speci- fied in column (3) of the Table hereto annexed and falling under the sub-item;, sp^cifi^d in the corresP onding entry in column [ (2) of the said Table, of Ttem No. 27 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise levi' ble thereon under the said Act at the rate specified in the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

Provided that in respect of goods ^p-citi.d in S.Niv. 2,5, 7,8,9,10,11 and 12 of the said Table and mamif^ctuied from aluminium of any description mentioned in column (3) of the said Table on which the duly of excise leviable undt r tho said Ac! or the additional duty leviable under the Customs Tariff Act, 1975 (51 of ll)75) has been paid, the exemption contained in this notification in respect of such goods shall apply only if an officer not below t lie rank of an Assistnat Collect or of Centra I Excise is satisfied that the said duty of excise or the additional duty, as the case may be, h'd been paid at the-rates specified in this notification or in the notification of the Government of India in. the Ministry of Tin mce (Department of Revenue) No. 193/81-Central Excises, dated the 3rd December, 1 ^81 or in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 264-Customs, dated the 3rd December, 1981.

Table

Rate

si. No. Sub-item Description

Provided further that nothing contained in this notification shall apply to aluminium to which the notification of the Government of India in the Ministry of Finance (De- partment of Revenue) No. 269/82, dated the 13th November, 1982, applies.

a. (4)

(1) U) (3)

Explanation.—For the purpose of this notification, the expres-

Twenty per cent ad

valorem.

1. (a)(i) Aluminium in any crude form including ingots, bars, blocks, slabs, billets, shots and pellets.

sion "primary producer" mejns any person licensed or registered under the Industries (Development and Regulation) Act, 1951 (65 of 1951) who produces aluminium from bauxite or alumina,

Twenty-one per cent

2. (a)(ii) Wire barn

ail valorem.

[F. No, 249/1 /82-TRU]

Twenty -one per cent"

3. (a)(ii) Wire rods produced by

ad valorem.

priman'producers.

4. (a)(ii) Wire rods produced by

others.

Rupees two hundred and thirty-five per metric- tonne.

Twenty-six per celt

5, (a)(ii) Cistings not otherwise

ad valorem.

specified •

Twenty per Cent ad

6. (aa) Waste ;>nd scrap.

valorem.

Twenty-six per Cent

7. (b) Manufactures, namely,

ad valorem.

plates, sheets, chcles (other than circles having thickness of and above 0.56 mm. bufnot above 2.00 mm.) strips, shapes and sections in any form or size, not otherwise specified.

Fifteen per cent ad

valorem.

8. (b) Circle* hiving thicknew of and above 0.56mm, but not above2.00 mm. •

Twenty-flvs per Cent

9. (c) Foils

ad valorem.

Twenty-six per cent

No. 272/82 Central Excises ad yalortm.

10. (A) Pipes and tube* other th-in extruded pipes and tubes.

Twenty-six per cent.

ad valor im.

11. (c) Extruded shapes and sec- tions including extruded pipes and tubes.

G.S.R. 697(E). In exercise of the powers confined by cub lule (1) of rule 8 of the Central Fxcise Rule,, 1944, and in super- session of the notification of the Government of India in the Ministry of Finance (Department of RovcnuO No, 187/78-Cen- tial Excises, dated the 18th October, 1978, the Centre 1 Govon-

, mont h&eby exempts aluminium (othei than aluminium ingots Twenty-six per cenr ad valorem.

12. (0 Containers, plain, lacque- res or printed or lacqurred and printed.

wiie Kids, wiic bais and billets nn'nuiHCtuicd by any piuducer from hot aluminium metal) falling undei Ileni No 27 Ot the Fiist Schedule to the Cential Excises and Salt Act, 1944 (1 of 1944)

7

Explanation:—In this notification, the expressions "aliiminium price equalisation amount" and "producer" shall have the lame meanings as are assigned to them in the Aluminium (Control) Order, 1970.

[F.No. 349/1/82-TRU]

R.K. CHAKRADARTJ. Dy. Secy.

an4-required j ,v tho Cont'-al Government to be sold or supplied in toi ms of the provisions contained in (he Aluminium (Control) Ordei, 1970, as in force for tho time being, itad vvith the notifi- cations issued thceuncLr, fiom so much of the duty <-f excise leviable thereon under the said Act, as is in exctss of duty of excise leviable tho con unr>ei the

[ F N t. 349/1/P2— TRU]

No. 273/82-CentraI Excises

G.S.K. 698(E).—In exercise of the powers conferred by sub- rulc (1) of rule 8 of the Central Excise Rules., 1944, and in super- session of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No 61/80-Centru! Excises, diitei the 28th May, I960, the Central Government hereby exempts aluminium ingots, wire rods, wire bars and billets, manufactured by any producer from hot aluminium metal, falling under Item No. 27 of the First Schedule to the Central Excises and Salt Act, [944 (I of 1944) and required by the Central Government to be sold or supplied in terms of the provisions contained in tho Aluminium (Control) Order, 1970, as in lorce for the time being, read with the notifications issued thereunder, from so much of the duty of excise leviable thereon under the said Act, as is in excess of the duly of excise leviable there on undci the said Act calculated on the basis of the value arrived at aftci deducting the aluminium price equalisation amount from the sale price fixed by the Central Government from time to time in terms of tho provisions contained in the atorcsaid Order, as the price payable for such aluminium ingots wire rods, wire bars, and billets to the producer thereof.

No. 274 82-Central Excises

G.S.R. 699(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, and in super- session of the notification of the Government of India in the Ministry ol Finance (Department of Revenue) No. 55/78-Central Excises, dated the 1st March, 1978, the Central Government hereby exempts textured yarn of the description specified in column (2) of the Table here to annexed and falling under sub- item II(i)(b) of Item No. 18 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 under the said Act at the rate specified in the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table.

TABLE

Description

Rate

SI. No

(2)

(3)

(1)

1. Textured yarn produced out of base yarn.

The duty of excise for the time being leviable under the said Act on the base yarn if not already paid plus five rupees per kilogram.

2. Other textured yarn— (a) Polyamide (nylon) textured yarn—

(i) below 38 5 deniers Rs. 63 80 per kilogram

(3)

(1) (2)

> (ii) 38.5 deniets Rs. 56 SO per kilogram above but below 88 deniers

Rs. 49 80 per kilogram (m) 88 dcnieri and above but below 121 deniers

Rs. 42 80 per kilogram (iv) 121 deniers and above but below 165 deniers

Rs 24 60 per kilogram (v) 165 deniers and

above

(b) Polyester textured

yarn—

(i) below 33 deniers Ri. 82 00 per kilogram

Rs. 75 00 per kilogram (ii) 33 deniers and above but below 82,5 deniers

Rs. 68 00 per kilogram (iii) 82 5 deniers and above but below 110 deniers

(iv) 110 deniers and Rs. 54.00 per kilogram above

Rs. 90.00 per kilogram (c) Others

Explanation:—In this notifications—

(a) "base yarn" means yarn falling under sub-item II(f)(a) of Item No. 18 of the said First Schedule, from which textured yarn has been produced;

(b) the denier of textured yarn in Serial No. 2 shall be deter- mined in the manner specified ^below, namely:—

(i) 90 metres of yarn shall be measured off using a wrap reel ensuring just sufficient tension during reeling to remove the crimp but not to stretch the yarrl;

(ii) The said 90 metres of yarn shall then be weighed on a precision balance and the weight in grams noted;

(iii), The denier of such yarn shall thereafter be calculated by multiplying the weight noted under clause (ii) by 100;

(iv) In the case of plied textured yarn, the denier so calcula- ted under clause (iii) shall be divided by the number of plies contained in such yarn so as to arrive at the denier of single ply yarn,

[F.No. 349/1/18/82—TRU]

.9

No. 275/82-Central Escis*s,

G.S.R. 70D(K).—In exercise of the powers conferred by '(ub- rule (1) of rale 8 of the Ccnlrai n

TABLE

Description

SH. Vo.

Rate (per kilo"r*iMj

(2)

0)

d)

Nfl

l. Celluiosic spun yar" a"d •Otton yarn i" pltim

(3)

(1) (2)

(straight) reel banks, whe- ther single or multiple fold

purchased by a registered handloom co-operative society or any organisation set Up or approved by the Govern- ment far the development of handlooms, and paymenl for such yarn is m"Je by cheque drawn by such co- operative society or organisation, as the case may be, on its own Bank Account;

Nil

2. Cellulosic spun yarn and cotton yarn in cross reel hanks, whether single or multiple fold-— (a) of counts nol excee-

ding 20;

1.5 paise per count exceeding

20;

(b) of counts exceeding 20 but not exceeding 25;

10 paise, plus 4 paise per count

(ii) in the case of yarn which has availed of the exemption available to yarn in hank form and is subsequently subjected to beaming, waiping, wiapping, winding, oc reeling or any one or more of thes,e processes with the aid of power, the duty of excise payable on such yarn Under the said AU shall be the amount calculated at the rate specified in respect of that yarn against Si. No. 3 in column (3) of the said Table, reduced by (he duly of excise under the said Act already paid, if any;

exceeding 25;

(c) of counts exceeding 25 but not exceeding 35;

50 paise, plus 8 paise per count

exceeding 35;

(iii) no further duty under the ^aid Act shall be leviable on any yarn which has availed of the exemption available to yarn in plain hank form, when wound on cones on doubling machines for conversion into tuw-fold yarn and then reeled into plain hanks;

130 paise, plus 14 paise per count

exceeding 45;

(e) of counts exceeding 45 but not exceeding 55;

272.5 paiso, plus 5.5 paisc per

(f) of counts

count exceeding 55,

55;

(iv) no further duty under the said Act shall be leviable on any yarn on which duty has already been paid at a rate specified against SI. No. 3 in column (3) of the said Table even if such yarn is subsequently subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes with or without the aid of power;

3. Cellulosic spun yarn and cotton yarn (other than those referred to in Serial Nos, 1 and 2)—

1.5 paise per count;

(a) of counts not excee-

ding 25;

(v) ii any single yarn or multiple fold yarn in plain (straight) reel is subsequently subjected to processes like blea- ching dyeing or mercerising by an independent processoi or without the aid of power, no further duty under witl the said Act shall be leviable;

40 paiae, plus 4 paise per count

exceeding 25;

(vi) the duty on sized yarn shall be charged on the basis of (b) of counts exceeding 25 but not exceeding 35;

its weight before sizing.

(c) of counts exceeding 85 paise, plus 9 paise per count

Explanation:—For the purposes of this notification—

exceeding 35;.

35 but not exceeding]) 45;

175 paise, plus 15 paise per

count exceeding 45;

(i) "independent processor" means a manufacturer who is engaged exclusively in the processing of cotton yarn with the aid of power,

(d) of counts exceeding 45 but not exceeding 55;

(ii) "count" means an English count.

6 paise per count.

(e) of counts exceeding

55;

(iii) where the count is in fraction, then if the fraction is one-half or more, it shall be treated as one, and if such fraction is less than onehalf, it shall be ignored.

Provided that—

[F.No. 349/1/18/82-TRU]

J.K, BATRA, Under Secy.

(i) in the case of yarn referred to in SI. No. 2 the exemption shall apply subject to the condition that such yarn is

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