The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 358] NEW DELHI, SATURDAY, NOVEMBER 27, 1982/AGRAHAYAN 6, 1904
SeparatepagingisgiventothisPart in order that it maybefiledasa separate
compilation
1025 GI/82
(I)
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC 3vijjMINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATIONS
New Delhi, the 27th November, 1982
No, 282/82—CENTRAL EXCISES
G.S.R. 723 (E).—In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to ame_nd the Central Excise Rules, 1944, namely:—
1. (1) These rules may be called the Central Excise (13th
Amendment) Rules, 1982.
(2) They shall come into force on the date of their publica-
tion in the Official Gazette.
•In the Central Excise Rules, 1944, after rule 56A, the v*ing rule shall bo inserted namely :
*6AA. Credit of duty paid on certain excisable goods cleared from a factory for home consumption under certain circumstances.—(1) The Central Government may, from time to time, by notification in the Official Gazette, provide for th* grant of a credit of the duty paid on such excisable goods cleared from a factory for home consumption in excess of such clear- ances, to such extent, and subject to such conditions, as may be specified in the notification.
(2) The Collector may, on application made in this behalf by a manufacturer of the excisable goods to which thli rule applies, by order in writing, permit such manufacturer to take credit of the duty paid on such excisable goods equal to "n amount determined in accordance with the provisions of the notification istued under sub-rule (1).
(3) A manufacturer so permitted shall maintain an account
in such form, and shall follow such procedure, as the Collector may specify in this behalf.
(4) If the duty paid on the excisable goods cleared from factory for home consumption in respect of which credit hat been allowed under tub-rule (2), be varied subsequently due to any reason resulting in payment of refund to, or, as the cate may be, recovery of more duty from the manufacturer, the credit allowed under sub-rule (2) shall be varied proportionately by adjustment in the account maintained under sub-rule (3) or in the account-current maintained under rule 9 or sub-rule (1) of rule 173G or, if such adjustment be not possible for any reason, by cash recovery from or, as the case may be, refund to the manufacturer.
(5) The credit of duty allowed under sub-rule (2) shall b" utilised towards payment of duty on any excisable goods and no part of such credit shall be refunded in cash or by cheque."
[F. No. 331/3/B2-TRU)]
3 4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC 3(i ] 5 6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I I - £ EC 3(i)]NO. 283/82—CENTRAL EXCISES
G.S.R. 724(E).—in puriUtince of sub-rule (1) of rule 56AA of the Central Excise Ruld, 1944, road with sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978) and sub-section (4) of section 50 of the Finance Act, 1982 (14 of 1982), the Central Government hereby directs that in respect of excisable goods of the description specified in column (3) of Table A and Table B hereto annexed [hereinafter referred to as the specified goods] and falling under such Item number of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) [hereinafter re- ferred to as the Central Excises Act}, a^ is specified in the corres- ponding entry in column (2) of the said Tables and cleared from a factory for home consumption during the period commen- cing on and from the 1st day of March, 1982 and ending with the 28th day of February, 19K3 hereinafter referred to as the incentive Period, in excess of the base clearances, (A) In a case where duty of excise on specified goods is
chargeable under the Central Excises Act with reference to value and the effcc'ive rate of duty leviable under the Central Excises Act on such specified goods is not more than 20 per cent, ad valorem, a credit of an amount equal to l/5th of the duties of excise paid on such excess clearances of the specified goods; and
(B) in any other case, a credit of an amount oquul to l/10th of the duties of excise paid on such excess clearances of the specified goods,
may be granted subject Co the conditions, if any, ipecifled in column (5) of the said Tables and the conditions specified below:—
(i) The clearances (including the base clearances) of the specified goods mentioned in column (3) of the said Tables shall be computed separately in respect of each
7serial number of the Tables specified in the corres- ponding entry in column (1) of the said Tables in terms of the unit for calculation specified in the corres- ponding entry in column (4) of the said Tables and in respect of each such serial number, the aggregate of the clearances of all the goods specified in column (3) of the said Tables against the said serial number shall be taken into account.
(it) In determining the clearances (incjuding the base clearances) of the specified goods, the clearances of the specified goods exempted from the whole of tho duties cf excise leviable thereon under any or all of the said Acts and the clearances of the specified goodi for export shall also be taken Into account.
(iii) No credit shall be allowed to "ny manufacturer before
the 1st day of April, 1983.
(iv) No credit shall be allowed in respect of a factory from
which clearances of the specified goods—
fa) were effected for the first time on or after th" 1st
dny of April. 1979; or
(b) were not effected during th" financial years
1979-RO, 1980-81 and 1981-82.
(v) No credit shall km allowed in respect of the duties of excise paid on the clearances of the specified good* In excess of 160% of the base clearances.
(vi) For determining the clearances of th§ specified goods mentioned against serial numbers 21, 11, 23 and 24 of the said Table A (hereafter in this clause referred to as the said specified goods) in respect of the base period or the incentive period, the quantity of the said tpeci- fied goods received in the factory from outside during the base period or the incentive period for the manu- facture of the said specified goods shall respectively be deducted from the clearances of the said specified goodi effected during the base period or the incentive period.
(vii) Notwithstanding anything contained in clause (ii) above, for determining the clearances of the specified goods mentioned against serial numbers 21, 22, 23 and 24 of the said Table A (hereafter in this clause referred to as the said specified goods) in respect of the base period or the incentive period, the clearances of the said specified goods effected within the factory of production during such periods for use in the manufacture of the said specified goods shall not be taken into account.
Explanation:—l7or the purposes of this notification,—.
(1) "base clearances",—
(a) in the case of a factory whitf1 bad not remained closed for a period of more than 15 days at one time during the base period due to any reason—
(i) in respect of goods specified in column (3) of the said Table A. means 110% of the clearances of such goods from such factory during the bnse period; and
(ii) in respect of goods specified in column (3) of the said Table B, means 120°; of the clearances of such goods from such factory during the hase peribd;
(b) in the case of a factory which had remained closed for a period of more than 15 days at one lime during the base period due to any reason, means the clearances as determined under sub-clause (i) or, as the case may be, sub-clause (ii) of clause (a) nbove multiplied by the
365
f a c t o r— , where X denotes the total number
365—X
dayi comprised in the period or, as the case may be, periods during which the factory was so closed.
(2) "base period" means the period commencing on and from the 1st day of March, 1981 and ending with the 2Rth day of February, 1982.
(3) "duties of excise paid" means the sum total of the duties of excise, if any, paid under the Central Excises and Salt Act, 1944 (1 of 1944), the Addtional Duties of Excise (Textile* and Textile Articles) Act, 1978 (40 of 1978) and section 50 of the Finance Act, 1982 (14 of 1982),
(4) "effective rate of duty leviable under the Central Excises Act" means the rate of duty specified in the First Schedule to the Central Excises Act, read with any notification issued under sub-rule (I) of rule 8 of the Central Excise Rules, 1944 and for the time being in force (other than a notifica- tion providing for an> exemption for giving credit with res- pect to, or reduction of duty of excise on such goods equal to, any duty of excise already paid in (ho , raw material component parts used in the production or maiuTacture of such goods).
(5) "value",—
(a) in relation to the goods specified against serial numbers 1 to 17 of the said Table B, means value as determined in accordance with the provisions of section 4 of the Central Excises Act;
(b) In respect of the goods specified against serial numbers 18 to 23 of tho said Table 11, means value as determined under clause (a) above or, as the case may be, in accor- dance with the provisions of the notification of the Government of India in the Ministry of Finance, De- partment of Revenue and Insurance, No. 120/75 Central Excises, dated the 30th April, 1975,
TABLE—A
Description of goods s. No.
Item No. of tho First Schedule to the Central Excises and Salt Act, 1944
(2)
(3) 0)
Soda Ash
1. 14A
14AA(1)
2.
Conditions
Unit for calculation
(4)
(5)
•" ' "~ " ——__ Weight
Weight
Calcium carbide, bleaching paste and bleaching powder, sodium hydrosulphite,
8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART H - S UC 3tij](5)
.':•)
(4)
(2)
(I)
bicarbonate of soda, bichromates of potassium or sodium, hydrogen peroxide and potassium pennangiiimtc.
Weight
Caustic soda and caustic potash
3. 14B
Weight
Glycerine
14C
4.
Weight
Synthetic Organic products
14DD
5,
Weight
Hydrochloric and Sulphuric Acids
6. J4G
Volume
Oxygen
14H(i)
7.
Weight
Chlorine, Ammonia, Carbonic Acid (car-
l4H(ii), (Hi), (iv) and (yi).
8.
bon dioxide) and Acetylene.
Weight
Fertilisers, namely, calcium ammonium
9. 14HH
nitrate and ammonium sulphate.
Artificial or synthetic resins and plastic Weight
10' 15A(1)
materials and other materials.
Weight
11. 15AA
Organic surface active agents (other than soap); Surface-Active preparations and washing preparations.
Weight
Uncoatcd and coated printing and writing
17(1)
12.
paper (other than poster paper).
Provided that in respect of uncoated and coated printing and writing paper (other than poster paper) cleared from the factory, the manufacturer has not availed of and does not avail himself of the exemption contained in Ministry of Finance (Department of Revenue) notification No. 108/81-Central Excises dated the 24th June, 1981:
Provided also that suph paper has
been produced out of pulp.
Provided that such paper board or^aper
Weight
Paper board and all other kinds of paper.
17(2)
13.
has been produced out of pulp.
Weight
• Staple fibre and tow of cellulosic origin.
Sub-item I often No. 18.
U. ,
Weight
Staple fibre and tow of non-ccllulosic
15.
"
origin-acrylic fibre.
Weight
Staple fibre and tow of non-cellulqsic
M
16.
origin-Polyester fibre.
Weight
17,
Staple fibre and tow of non-cellulosic origin, not falling under S, No. 15 or S. No. 16.
Weight
Sub-item II of Item No. 18.
18.
Man-made filament yarn consisting entirely of cellulosic derivatives or regenerated cellulose or both.
Weight
Nylon filament yarn
19.
)"
Polyster filament yarn
Weight
F,
20.
Steel ingots including steel melting scrap. Weight
21. 26
Weight Provided that such copper is manufactured Copper
26A
22.
in an integrated ore-based plant.
Weight
Iron or steel products
26AA
23.
Provided that such iron or steel products are manufactured in an integrated ore- based steel plant or in a factory with the aid of electric furnace.
Weight Provided that such zinc is manufactured Zinc
26B
24.
in an integrated ore-based plant.
Weight
Tin plates and tinned sheets
25. 2 8'
Motor starters
Number
30B
26.
Electric batteries (Dry type-other than Number
27. 31(1)
metal jacketed butteries).
Number
Electric batteries (Dry type-metal jacketed
28. 31(1)
batteries).
Number
Electric batteries (storage type)
31(2)
29.
9 1 r 3 4 5
30. 32(1) Vacuum and gas filled electric bulbs other Number
than miniature lamps and visual indicator
bulbs used in telephonic and telegraphic
switch boards and for allied purpose.
31. 32(1) Miniature electric bulbs and visual indi- Number
cator lamps used in telephonic and tele-
graphic switch boards and for allied
purposes.
32. 32(2) Fluorescent lighting tubes Number
33. 32(3) Sodium and Mercury vapour discharge Number
lamps.
34. 34f(U Two-whoeled motor vehicles of engine Number
capacity not exceeding 100 cubic centi-
metres.
35. 341(1) Two-wheeled motor vehicles 1301 falling Number
under S. No. 34.
36. 341(1) Three-wheeled motor vehicles Number
37. 341(2) Motor vehicles other than saloon cars Number
38. 341(3) Motor vehicles other than saloon cars Number
39. 34IT Tractjrs, including agricultural tractors Number
40. 34B Wort trucks Number
41. 63 Wire ropes Weight
42. 64 Carbon black Weight
43. 65 Rubber processing chemicals Weight
44. 68 Concrete Mixers Number
45. 68 Graders, Excavators, Buildjieis and other Number
earth moving equipments.
4* 68 Locomotives Number
47. 68 Railway wagons Number
TABLE B
Description of goods
Conditions
Unit for calculation
S. No Item No. of the First Schedule to the Centra1 Excise and Salt Act, 1944
{{^{{FOOTNOTE (1)}}}}
(4)
(2)
{{^{{FOOTNOTE (1)}}}}
(5)
Pigments, colours, paints, enamels, var- Value
14
1.
nishc, black, and ceilulos; lacquers.
Tyres
Value
16
2.
Provided that in respect of l y r os c l e d r ed
from the factory, the manufacture has not availed of the exemption c o n. lamed in Ministry of Finance (Depart- ment of Revrmee) notification No 107/81-Contra-l Excises, dated Z 24th AM 1981, or d o es n ot a v a ;) h m w*
of the exemption contained in the Ministry of Finance ^Department of Revenue) notification No. 268/82-Ccn tral Excises, dated th0 13th November^
Tubes
Value
16
3.
Flaps
Value
16
4.
Transmission, conveyor or elevator belts Value
16A(4)
5.
or belting of vulcanised rubber.
Value
loAA
b.
Synthetic rubber, including synthetic rub- ber lalex and prc-vulcanised synthetic rubber latex.
10 THE GAZETTE OF INDIA : EXTRAORDINAEY [PART II—SEC 3(i)] 1 2 3 4 5 -s -
7. 29 Internal Combustion Engines Value
8. Sub-items (A), (B) & (C) of Electric Motors Value
Item 30.
9. 30A Power Driven pumps Value
10. 33B Flectric wires and cables Value .
11. 45 Machinery and appliances for determina- Value
. turn of weight.
12. 49 Rolling bearings Value
13. 50 Welding electrodes, all sorts Value
14. 51 Coated abrassives and grinding wheels Value
15. 51A Tools Value
16. 62 Tools tips Value
17. 67 Graphite electrodes and anodes Value
18. 68 Machine tools Value
19, 68 Air and gas compressors Value
20. 68 Boilers Value
21. 68 Cranes Value
22. 68 Industrial ovens and furnaces Value
23. 68 Refractory bricks Value
V. LAKSHMI KUMARAN, Under Secy.
•PMNTPU BY THF MANAGER, fJOVT. OF INDIA PRESS, RING ROAD. NEW DELHI-110064
AMD PUBLISHED BY THE CONTROL! EK OF PUBLICATIONS, DELlll-110054, 1982