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

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

G.S.R. 732(E).—In exercise of the powers

conferred

by

section 11C of the Central Excise and Salt Act, 1944 (1 of

(1944) (hereinafter referred to as the

Central Excises Act),

the Central Government being satisfied that a practice was

1037GI/82

(1)

2

THu GAZETTE OF INDIA : EXTRAORDINARY

[PARF H-SKC'

3(i)j

generally 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.

PRINTED BY THE MANAGER, GOVT. OF INDIA PRESS, RINO ROAD, NLW DELHI-110064

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054, 1982