EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 366] NEW DELHI, WEDNESDAY, DECEMBER 1, 1982/AGRAHAYAN 10, 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)
New Delhi, the 1st December, 1982
NOTIFICATION
No. 287/82-CENTRAL EXCISES
2 THu GAZETTE OF INDIA : EXTRAORDINARY [PARF H - S K C' 3(i)jgenerally prevalent regarding levy of duty of excise (includ- ins non-levy thereof) on Cfriematograph FiJm1) of the descrip- tion of Indian news reviews, falling under sub-item ll(i) of Item No. 37 of the First Schedule to the Central Excises Act, and produced by the Films Division, Bombay, and declared as newsreels by the Chief Producer Films Divition on which duly of excise was not paid under section 3 of the Central Excises Act .it ihe late- of 5H oaise per metre ana the special duty of excise equal to 10 per cent of the amount so chargeable was not paid under section 49 of the Finance Act, 1981 (16 of 1981\ but according to the exist- ing practice the nevv^reeli had been cleared at concessional rates of 8 paise per metre if they were of a width of 30 MM or higher anj of 5 paise per metre if they were below 30 MM in width by virtu? of notification of the Government of fndin in the Ministry of Finance (Department of Revenue) No. 78/79 Centrdl Excises, dated the 1st Mart-h, 1979, under section 3 of the Ccntr.il Excises Act and 10 per cent of the pmount so ch^iflenble under section 49 of the Firuince Act, 10R1 (16 of 1981), hereby directs that the said duty of excise and ths special dutv of excise in excess of that payable on such news-reels, but for the said practice, shall not be icquirrd to be paid in respect ol such Films.
[F. No. 60/18/81-CX. 2]
D. MEHTA, Under Secy.