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

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Subsection (i)

PUBLISHED BY AUTHORITY

No. 46] NEW DELHI, FRIDAY, FEBRUARY 11, 1983/MAGHA 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)

NOTIFICATIONS

New Delhi, the 11th February, 1983

No. 11/83 CENTRAL EXCISES

G.S.R. 64(E) —In exercise of the powers conferred by clause (b) of section 2 of Ihe Central Excises and Salt Act, 1944 (1 of 1326 GI 82—1

(1)

No. 12/83-CENTRAL EXCISES 1944), read with rule 4 of tho Central Excise Rules, 1944, and in supersession of the notification of the Government of Iodin in (he Ministry of Finance (Department ol Revenue and In- surance) No. 190/68-Central Excises, dated the 2nd November, 1968, the Central Board of Excise and Customs hereby appoints (he officers of customs in a free trade zone specified in column 12) of the Table below ns Central Excise Officers within the lUiisdiction of the frco trade zone concerned and invest¹; them with all the powers exevcisable by an officer of Cenlral Excise of the rank specified in the corresponding entry in column (3) of the said Table, such powers being the powers of a Central Excise Officer conferred under tho said Act and the rules framed thereunder.

TABLE

G.S.R. 65(E). - In cAercis? ol the powers conferred by clause (b) of section 2 ol (lie Ccnlial Fxcises and Salt Act, 1944 (1 of 1944), read with rule 4 of the Cenlral Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insur- ance) No. 10/67-Cenlral Excises, dated the 21si January, 1967, the Cenhal Rouid of Excise and Customs hereby appoints the officers of a free trade zone administration specified in column (2) of the Table below as Central Excise Officers within the juris- diction of the free trade zone concerned and invests them with all the powers exercisable by an officer of Central Excise of the rank specified in the corresponding entry in column (3) of tho said Table, such powers being the powers of a Central Excise Officer conferred under the said Act and the rules framed thereunder.

S. No. Officers of Customs in Rank of the Officers of Cental

free trade zone.

Excise,

TABLE

(3)

(1) (2)

1. Assistant Collector

Assistant Collector

SI No. Officers of free trade zone Administration.

Rank of the Officers of Central Excise.

2, Appraiser.

Superintendent.

(1) (2)

(3) 3. Examiner.

Inspector,

Superintendent.

4. Preventive Officer

1, Administrative Officer

Inspector.

Superintendent.

2. Security Officer.

[F. No. 202/21/82-CX-6]

fF. No. 202/21/82-EX. 61

1326 GI/8:—2

NO. 13/83-CENTRAL EXCISES

G.S.R. 66(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 amend the Central Excise Rules, 1944, namely:—

1. (1) These rules may be called the Central Excise (3rd

Amendment) Rules, 1983,

(2) They shall come into force on the date of their publica-

tion in the Official Gazette.

2. In rule 2 of the Central Excise Rules, 1944 (hereinafter

referred to as the said rules),—

(i) after clause (v), the following clause shall be inserted,

namely;—

'(va) "free trade zone" means the Kandla Free Trade Zone and the Santa Cruz Electronics Export Processing Zone and includes any other free trade zone which the Central Government may, by notification in the Official

Gazette, specify in this behalf;';

(ii) after clause (vii), the following clause shall be inserted

namely:—

(viia) "Kandla Free Trade Zone" means the KanUIa Free Trade Zone comprising the places bearing the survey numbers 199, 200. 201, 202, 204, 205, 206, 207, 208, 209, 211, 212, 216, 127, 218, 219, 220, 221, 222, 223, 224, 257, 266, 267, 268, 269, 270, 271, 272, 273, 274, 275, 276, 277, 278, 279, 280, 281, 282, 283, 284, 285, 286, 287, 288, 289, 290, 291, 292, 293, 294, 295, 302, 303, 304, 310, 312, 313, and 315 in the Taluka of Aryar District of Kutch, State, of Gujarat, at a distance of 9,6 kilometres from the port of Kandla, and enclosed by a 3.3528 metres high fencing, consisting of stone masnory in mild steel bar mesh at the top, extending 1,04,4.29 metres in the North, 1,529.51 metres in the West 777.86 metres in the South and 1,S47,88 metres in the East;

(iii) clause (xiva) shall be renumbered as clause (xivb), and before the clause as so renumbered, the following clause shall be inserted, namely:—'(xiva) "Santa Cruz

Electronics Export Processing Zone" means the Santa Cruz Electronics Export Processing Zone, Bombay, comprising the places bearing plot No. F. 1. in the Marel Industrial area of Maharashtra Industrial Develop- ment Corporation within the village limits of parjapur and Vyaravli, Taluka Andheri, and now in the Regis- tration sub-district and District of Bombay and Bombay Suburban, containing by admeasurement 3,75,013 Square Metres or thereabout and bounded—

on or towards the North, by Road and Aarey Milk Colony Land, on or towards the South, by Road, on or towards the East, by pipe line and Aarey Milk Colony Land, and on or towards the West, by Road ;'

3. In rule 56A of the said Rules, in sub-rule (2), after the Explanation below the second proviso, the following provisos shall be inserted, namely:—

"Provided also that no credit of duty shall be allowed in respect of any material or component parts produced or manu- factured In a free trade zone and used in the manufacture of finished excisable goods in any other place in India, if such material or component parts fall under Item N . 6? of the First Schedule to the Act ;

Provided also that credit of duty shall be restricted in res- pect of any material or component parts produced or manu- factured in a free trade zone and used in the manufacture of finished excisable goods in any other place in India, to the extent of duty which is equal to the additional duty leviable on like goods under section 3 of the Customs Tariff Act, 1975 (51 of 1975), and is paid on such material or component parts, if such material or component parts fall under any Item other than Item No. 68 of the First Schedule to the Act".

4. In rule 96ZV of the said rules, after the proviso, the

following proviso shall be inserted, namely:—

"Provided further that the provisions of this rule shall not apply to cement manufactured in a free trade zone and returned to a cement factory in any other place in India".

5. In rule 97 of the said rules, after sub-rule (2), the following

sub-rule shall be inserted, namely:—

"(3) The provisions of this rule shall not apply to excisable goods manufactured in a free trade zone and returned to a factory in any other place in India".

6. In rule 97A of the said rules, after sub-rule (4), the follow-

ing sub-rule shall be inserted, name :—

"(5) The provisions of this rule shall not apply to excisable goods manufactured in a free trade zone and returned to a factory in any other place in India".

7. In rule 100 of the said rules the following proviso shall

be inserted, namely :—

"Provided that the provisions of this rule shall not apply to sugar manufactured in a free trade zone and received by a factory in any other place in India'¹.

8. After Chapter V of the said rules, the following Chapter

and rules shall be inserted, namely:—

CHAPTER V-A

Removal from a free trade zone of excisable goods for home

consumption.

100A. Application.—(1) The provisions of this Chapter

stta.ll apply to a parson permitted under any law for tho tiras biin g in force to produce or manufacture excisable goods within a free trade zone, and who has been permitted by the proper officer to remove such excisable goods to any other place in India on payment of duty of excise leviable thereon.

(2) Where there is a conflict between the provisions of this Chapter and the provisions contained in any other Chapter in relation to such excisable goods, the provisions of this Chapter shall prevail.

100B. Daily Stock Account.—Where a manufacturer is required to maintain accounts of raw material or component parts or finished excisable goods, as the case may be , under the provisions of the Customs Act, 1962 (52 of 1962) or rules, regulations, orders or notifications made or issued thereunder then, not withstanding anything contained elsewhere In these rules, such accounts shall be deemed to be the accounts main- tained for the purposes of these rules:

Provided that the Collector my require a manufacturer to provide such additional information in the said accounts or maintain such additional accounts as he may deem necessary.,

100C. Maintenance of account-current.

(1) The Collector may, either on a written request made by a manufacturer or on his own accord, instead of requiring payment of duty in respect of each separate consignment of excisable goods removed from a free trade zone, keep with tho manufacturer of such goods an account-current of tho duties payable- thereon and such account shall be settled at interval not exceeding one month, and the account holder shall periodi- cally make deposits therein sufficient in tho opinion of tho Collector to cover the duty due on the excisable goods intended to be removed from the free trade zone:

Provided that the Collector may allow a manufacturer who manufactures excisable goods falling under two or more Items of the First Schedule to the Act, to maintain, subject to such conditions as the Collector may specify in this behalf, a single account-current for payment of duty due on all such goods:

Provided further that where a manufacturer maintains scpurate account-current for each excisable goods, he may, in the event of an insufficient balance in any of the account-current, transfer, subject to such conditions as the Collector may specify in this behalf, an amount to such account-current from anothor account-current which has enough balance on the date of such transfer.

(2) Where a manufacturer keeping an account-current under sub-rule (1) makes an application to the Collector for withdraw- ing an amount from such account-current, the Collector may, for reasons to be recorded in writing, pormlt such manufacturcrc to withdraw the amount in accordance with such procedure as the Collector may specify in this behalf.

100.D Removal of goods on payment of duty.—(1) When a manufacturer desires to remove excisable goods from a free trade zone to any other place in India on payment of duty, he shall make an application in triplicate (unless otherwiso by order required) to the proper officer in the proper form and shall deliver it to the proper officer at least twelve hours (or such other period as the Collector may in a particular case require or allow), before it is intended to remove the goods.

(2) Each such application shall be accompanied by the order permitting such removal and by such other documents as may be required by the proper officer, and the proper officer shall, thereupon, if satisnod that tho excisable goods have been duly permitted to be so removed, assess tho amount of duty du

on the goods and on payment of the duty so assessed, allow the goods to be removed:

Provided that where the assessment is dependent on the value of the goods, the proper officer may require the manufacturer to produce such other documents or furnish such other infor- mation, as he may consider necessary, in order to determine the value thereof :

100E. Issue of a gate-pass,—(1) No excisable goods shall be removed from a free trade zone to any other place in India except on payment of the duty of excise leviable on such goods and under a gate-pass in the proper form or in such other form as the Collector may speciflfy, signed by the manu- facturer or his authorised agent and countersigned by the pro- per officer,

(2)(a) The gate-pass shall be made out in triplicate with indelible pencil, using double-sided carbon and shall contain no mutilation, overwritings, corrections or erasures.

(b) The gate-pass shall be presented to the proper officer for countersignature at least one hour before the actual removal of the goods from the factory in the free trade zone.

(c) After countersignature, the proper officer shall return the original and triplicate copies of the gate-pass to the manu- facturer retaining the duplicate copy for his record.

(d) The said original copy shall accompany the consignment to its destination and triplicate copy shall be retained by the manufacturer.

(e) The said original copy shall be produced by the carrl

on demand by any Central Excise Officer, while the goods are enroute to its destination from the free trade zone.

(3)(a) If all the packages comprising a consignment are despatched in one lot at any one time, only one gate-pass shall be nnde out in respect of the consignment.

(b) Where a consignment is split into two or more lots, each of which is despatched spearatcly either on the same day or on different days, a separate gate-pass shall be made out in respect of each such lot,

(c) In oase a consignment is loaded on more than one vehicle, vessel, pack animal or other means or conveyance, which do not travel together but separately or at intervals, a separate gate-pass shall be made out in respect of each vehicle, vessel, pack animal or other means of conveyance.

100F. Monthly Return.—Within seven days after the close of the month to which the return relates or within such extended period as the Collector may allow, a manufactrer shall file with the proper officer in quadruplicate a monthly return in the proper form, in respect of the excisable goods removed from a free trade zone to any other place in India on payment of duty.

100G. Restrictions on removal of goods:—(1) Goods may not be delivered from a factory in a free trade zone to any place in India outside the free trade zone before 6 O' Clock in the forenoon or after 6 O¹ clock in the afternoon, nor at any hour on Sundays and public holidays, except by permission of the Collector, and under such conditions, and on payment of such fees, as the Central Board of Excise and Customs or the Collector may be general or special order require.

(2) No excisable goods shall be removed from a factory in a free trade zone to any place in India outside the free trade zone on the date appointed for the presentation of the annual or any Supplementary Budget of the Central Government to Parliament or for the Introduction in the House of the People of any Finance Bill or any Bill for the imposition or increase of any duty unless an application for such removal in the pre- scribed form has been presented by the manufacturer to the proper officer and such application has been acknowledged by the proper officer, before 5.00 P.M. on the working day immediately preceding the date aforesaid :

Provided that no such application for the removal of goods which may come into existence at any time after the presentation of the application shall bo acknowledged under this sub-rule unless the terms, conditions and limitations imposed by the Collector in this behalf are complied with :

Provided further that where a manufacturer intends to remove goods from a factory in a free trade zone to any place in India outside the free trade zone after 5.00 P.M. on the date aforesaid, he shall also obtain the permission of the Central Government under sub-rule (3) for such removal.

Explanation:—For the purposes of sub-rule (2) and sub- (3), "goods" include goods which may come into existence at any time after the presentation of an application referred to in these sub-rules.

(3) Where a manufacturer intends to remove goods from a factory in a free trade zone to any place in India outside the free trade zone after 5,00 P.M. on the date appointed for the presentation of the annual or any Supplementary Budget of the Central Government to Parliament or for the introduction in the House of the people of any Finance Bill or any Bill for the imposition or increase of any duty, ho may make an appli- cation in this behalf in writing to the Central Government undertaking to pay duty at the enhanced rate, if any, that may be applicable to such goods with effect from the date immedi- ately following the date aforesaid and to comply with such condition, as the Central Government may specify and there- upon the Central Government may, if it considers it necessary or expendicnt in the public interest so to do, permit the removal of such goods.

100.H Exemption from certain provisions,—The provisions contained in rules 43, 44, 45, 46, 47, 48, 50, 52, 52A, 53, 53A, 54, 55, 56A, 56AA, 56B, 56C, Chapter VII, Chapter VIII, rules 223A, 223B, 224, 228 and 229 shall not apply to a manu- facturer to whom this Chapter applies."

9. In rule 173A of the said rules, for sub-rule (2), the follow-

ing sub-rule shall bo substituted, namely:—

"(2) Nothing in this Chapter shall apply to a manufacturer or producer who has been allowed to discharge his duty liability in accordance with the provisions contained in Section C-I, E-I1I or E-1X of Chapter V or to whom the provisions of Chapter V-A apply."

10. In rule 173L of the said rules, after sub-rule (4), the

following sub-rule shall be inserted, namely:—

"(5) The provisions of this rule shall not apply to excisable goods manufactured in a free trade zone and returned to a factory in any other place in India."

11. In rule 173M of the said rules, after sub-rule (3), the

following sub-rule shall be inserted, namely:—

"(4) The provisions of this rule shall not apply to excisable goods manufactured in a free trade zone and returned to a factory in any other place in India."

12. In rule 174A of the said rules,—

(i) in clause (a), the word "and" shall be omitted;

(li) after clause (b), the following clause shall be inserted,

14, In Appendix I to the said rules,—

namely:—

(a) in (I) List of Central Excise Forms,—

"(c) any goods or class of goods which are produced or manufactured in a free trade zone".

(i) after Central Excise Series No. 57 and the entries relating thereto, the following Central Excise Series No. and entries shall be inserted, namely:—

13. In rule 233B, in sub-rule (4), after the word, letters and figures "Form R.T. 12", the words, letter and figures "or Form R.T. 13, as the case may be" shall be inserted.

Short title

Rule No.

Description of Form

Cential Excise

JOOD

A.R. 1-A.";

"57A

of excisablo goods removed from a free trade zone on pay- ment of duty.

(a) flJti- Oaitral Enow Series N">. 65 A A and thy entries relating theeto, the following Cent-a] Excise Senos No. and entries shall

bo inserted namely:—

Rule No.

Description of Form

Shoit title Central Excise Series "No.

"65AAA

100E

G.P. 1-A";

Gate-pass for removal of excis- able goods from a. free t'adc zone on payment of duty.

(iii) AftT Central Excito Snies N J. 79B snd the ent ios .elating the'eto, the following Central Excise Sc ies No, and entiios shall be

incited, namely: —

Description of Form

Rule No.

Shot t title Cental Excise Scries No.

"79C

100F

R.T. 13";

Monthly roturn of oxcbablo goods removed from a free ttadc zono on pnyment of duty.

(b) in (IT) Specimen Forms, —

(i) after Form A.R.I (Application for removal of excisable goods on ppynwnt of duty) (Contra], Excise Sa ies No. 57;, the following Central Excise Series No. and Fomi shn]l be inserted, namely:—

FORM A.R. 1-A

"Cential Excise Se ies No. 57A.

Original /Duplica te/Ti iplica to

Range „ __

Division „

Collectorate ^— _ _ _ , _ _ _ _ _ ^ _ __

Free Tie do Zone - .

Application for removal of excisable goods from a free tado zone on payment of duty

(Rule 100D)

Nircw ond add on of owDr/nnnufPctirc- -— . _ ^— . , , ^_^ Name of the buye' tind addross .— „_ _ _ ^ __ ^^

No, ani description Gr")i;< weight of M^uksaiH N>s. Weight or quantity

of prckeges

packages

No. and date of entry in the register

Description of goods with tariff classification

1.

2.

3.

4.

5.

G.

Invoice value

Assessable value for column 9

Excise Duly

Total :

por unit

Equal to Ba<"ic Customs

Equal ti Aiixllia-y Duty

Duty

Equal to any o t hc Cus- toms Duty

Rate Amount

Rate Amount R<" te Amount

7.

8(a)

8(b)

9(a) 9(b)

9(c) 9(d)

9(o) 9(0

t. 2 3, 4.

Assessable vslue for

Excise Duty equil to Addition"! (Customs) Duty

Column 11

Basic Excise Duty Special Excise Duty

Cess

Any other duty of

Additionn 1 Excise Duty

Excise

Po Unit Totel Rate Amount Rate Amouft Rate Amount Rite Amount Roto Amount

10(8) 10(b) ll(a) 11(b) H(c) ll(d) ll(c) ll(f) H(g) ll(h) 11(0 11 (j)

1. 2. 3. 4.

So lal No. of Gate-Pass issued

Total of Column 9 and 11

Rr- marks

12.

13.

14.

1.

3. 4.

TOTAL AMOUNT OF DUTY (IN WORDS) RUPEES

(By pinpoint typew itor)

TOTAL— •

Authorisation Permit No. and Date ————

Ploco — • • — - Date • — — -—• Clearance allowed • — — — Time -—' • • •—~-—* ~~ • OPl-ANo. - ^^ „ . • • •• — Date • — — —• • - •• •

pi,...,,*

_„ _^ .

D?te ^ — ^— — - , -, , -, - , —^ ^ —,

For payment through Account Curront Account Current No. N". and entry Amount

1 2

DECLARATION

I/We declare the abovo particulars to be true and correctly stated. I/We appl> for leave to clear tho above goods.

Signature of Assessing Officer

Sign^tu o of the owrwr/manufacturcr

COM ttc -signature of Assistant OtHector

Signature of Central Excise Officer";

" l a W f tw Form G P2 (Gete-Pass for remcval of excisable goods fiom a facto,y or warehouse without payment of duty) (Central Excise Senas No. 65AA), tho following Central Excise Scies No. and FOTU shall be inserted, namoly:-

"Central Excise Series No. 65AAA

O iginal for Carrier

Duplicate for Central Excise —

Triplicate Office copy —

Serial No.

Range — — — — ——

• —

Division

Collectors te

• -

Froo Trado Zone

FORM GP 1-A

Gate-pajs for removal of excisable goods from a freo trade zone on payment of duty

(Rule 100E)

Name and addiess of manufacturer ——• •— — • ' — •

Description of excisable goods • — — — -— •

Tariff Item and Sub-Item No. — — • •••-

Total quantity Total duty paid Variety No. of

SI. No.

Average contents per package

Idontiflca tion Marks

and S-.No. of goods

Description of packages

goods

5

6

4

7

3

2

1

1. 2. 3. 4. 5.

Total

A.R.1-A No. and date:

Account-Current N-"). and debit entry for duty in Account-current/Date.

Name and address of consignee.

Manner of transport:

If by motor vehicle. Us Registration No.

If by rail, name °f booking station.

If by rail, name of receiving station.

Certified that the particulars given abave are correct.

Place: Date and time of preparation of gate-pass

Checked tho consignment and found in order. Signature of the menufrctu^er

Signature of the Central Excise Officer at a free trade zone.";

Date: Time:

(Hi) after Form R.T. 12 (M>ithly/p) hdicalretu n of excisable goods manufuctu-ed/.eceivod in bond and issued byassossees working uiicr Chapter VII-A) (Ciit a| E N '. 79-B), the following Cont-al Excise Scries No. and Form sh?]| bo iniortcd namely:—

"Central Excise &s in No. 79C.

Original/Dupllcate/Ti iplicato

.

Range — — - __ .—.„ _ , ^^ Division .—._—-— . . Coll-cto.aw — — —— — _ _^ , Free t'adc zone —•—— - _ __ S-.No. . Month Year . . . ._n

FORM RT. 13

Monthly retun }f excisable gJJdi re 'wvjd from a dee tr_:dc /ono on payment of duty

(Rule tOOF)

Nams a nl addiej; of the manufacturer—— — „ _ — _, . _ ^ ^ _^ , _ _ _^ . __ .

Remove Is

Rcmrrks SI. No.

Pe-mit No. and date

Description of goods

Tariff classifica- tion

Bplpnca left un-e- movud

Quantity Armunt of

Particular oFQnte p?ss

Quantity per- mitted to be removed on payment of duty

duty

1

5

7

8

3

4

6(a) 6(b)

2

9

1. 2 3. 4. 5.

O/>jni*i" Bihnje F cih Djpititi d"rii! thi m^nth Total Airnuat debited du Inj; the month Closinj balance

I. 2

3.

4. 5,

Particulars checked inorde-.

I/VVJ h^'eby doclaie that the paiticulars abovo aie couect to the b;st of my/ou- knwlodge and bilicf,

Inipactor, Cont-al Excise.

Signnturo of the Manufacturer."

[F.No.202/21/82^CX-6]

N'ile:^Tho Cent al Excise Rule-i, 1944 published vide ii'>tincati >n No. IV-D dated 28th February, 1944, Gazette of India, Ext'Eiordrn'ry page 422, Subse quently amended by:—

(i) Notification N J. 8/81 dated 31-1-81 (G.S.R.No, 110)

(ii) Notification No. 15/81 datod 21-/-81 (G.S.R. No. 207)

(iii) Notification N". 106/81 dated 22-4-81 [G.S.R. No. 3O2(E)[

(iv) Notific'tionN.). 110/81 datod 29-4-81 [G.S.R. No .316(E)]

(v) NHitic:itkniN\ 115/81 dated tl-J-81 [G.S.R. No. 325(E)]

(vi) NJtifkdtkm Ni, 185/81 djled 14-11-81 (G.S.R. No. 1009)

(vii) NUillcttthn N\ 8/82 ilatcd 30-1-S2 (G.S.R. No. 99)

N \ 14/K3-CENTRAL EXCISES

G.S.R. 67(E).—1 > exercise of the p JWCIN C n'orrod by -.ub-ziile (1)fifrule K of tKc Central Excise Rules, 1 "44, the C^r- tral Govrnm^nt hereby directs that tvthirg contiined in the r.otilka.ti fi isiucd u -der the said sub-rule (1) of i ule 8 at a".y tiiri" whutsotvci b"f re tho date of iss ic of this ratification in the Ofllcal Gazette shall apply to tlv? g i ds wh:cli a. c produced or maiufactu cd l" a free trade z ire atvd b'ought 11 ai\y other place in Ii:dia.

[F. N>. 202/21 ;82-Cx. 6]

Provided that :—

(a) such scrap or waste material is out of any g.iods brought

into the said zone from a place outside I^.dia, and

(b) such scrap or waste material is cleared foi home con- sumption outside the said zone on payment of duties of customs leviable thereon under any law for the time b^ing in force.

[F. No. 202/21/32-CX. 6]

Nn. 15/83-CENTR AL EXCISES

O.S.R. 68(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the C:ntral Government hereby exempts all excisable giods produced or manufactured in a free trade zone from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) :

Provided that the exemption contained in this notification shall not ftpply to such goods if brought to any other place in India.

[F. No. 202/21 /82-CX.6]

No. 17/83-CENTRAL EXCISES

G.S.R. 70(E).—In exorcise of the powers conferred by sub- rule (1) of rule 8 of the Central Etoiso Rules, 1944, th: C:".tral Government hereby mikes thi following further amendment in the notification of the Government of India in the Ministry of Fiwnce (Depaitmcnt of Revenue and Insurance) No. 186/73- Central Excises, dated the 21st August, 1975, mm:ly :—

In the said notification, for paragraph 2, the follow:ng para-

graph shall be substituted, namely :—

"2. Notwithstanding anything contained in this notifinti in, the goods produced or manufactured in thj S n ta C:\XL Electro- nics Export Processing Zone miy b; cleared for home consump- tion outside the said zone, in &uch quantity and subject t J such limitations and conditions as may b; spxirbd by ths DJVJI Jp- ment Commissioner of the said zone, on paymont of duty of excise leviable on such goods niiit section 3 of ths said Act",

[F. N J. 202/21/32-CX. 6]

No. 16/83-CENTRAL EXCISES

G.S.R. 69(E).^In exercis*, of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts scrap of waste material arising in the course of production or manufacture of any goods in the Kandla Free Trado Zone, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Ml, 1944(1 of 1944):

1326 GI 82—3

Finance (D:paitmcnt of Revenue) NJ 201/79-CcntiaI Excises

dated the 4th June, 1979, nairrly :~

la the said notification, after ths third proviso, the following

pnvisj shall b; inserted, namely :—

"Provid d aho that exemption ind-rthis notification shall not b; available to tlK said goods to the extent of ttv¹ duty of excise pdidundersection3 of thesaid Acton tho mputsp odncd or manufactured in a free tiado zone and used 11 th; m\nufac- turo of the said goods.".

[F N J. 202/21 /82-CX. 6]

No 18/83-CENTRAL EXCISES

G.S.R. 7l(E) —I" cxercis* of tlv powers c^nrcired by sub- rule (1) of rule 8 of thf O r t i al Excise Rules, 1944, tlw Central Government hctby mak^s the folhwlng further amTdTn^nt in the nctificatu n of the Government of I^dia in tho Ministry of Finance (Department rf Revenue ard Banking) N J. 152/77- Cential Excises, dated the 18th June, 1977, namely :—

In the said notification, after the fourth pi ovlso, the following

Explanation shall hs mseited, namely :—

"Explanation—Foi tho purp ses of this prcviso, the duty paid on steel ingrts or scmi-flnishcd steel, as the case may be, used in the maT'ifactu e J a^y quintity of pn_duct3 m:ntior<_d in the Table, shall b; the duty payable on st cl lrgots, or, as the case may be, se m-flustrd steel, manufactuied in any place in India outside a free tiade zone."

[F. NJ. 202/21/82-CX 6]

No. 20/83-CENTRAL EXCISES

G.S.R. 73(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, read With sub- section (3) of s^ctior 3 of the Additional Duties of Excise (Goods of Special Impnrtarcc) Act, 1957 (58 of 1957), th/- Central Go- vernment hereby makes the following further amendment in the notification of the Government of India in tho Ministry of Finance (Dep-utment of Revenue) N i. 272/79-Central Excises, dated the 18th October, 1979, namely :—

In the said notification, for pragraph 2, the following para-

graph shall bs substituted, namely :—

N i. 19/83-CENTRAL EXCISES

G.S.R. 72(E).—In exTciso of th^ powers conferred by sub-

"2. Notwithstanding anything contained in, this notification the goods produced or manufactured in the Kandla Free Trade Zone may, b3 cleared for home consumption outside the said z^nc in such quantity and Subject to such limitations and con- ditions as may b" specified by the Administrator of the said zone, on payment of duty of excise leviable on such goods u ider sec- tion 3 of the Cential Excises and Salt Act, 1944 (1 of 1944).".

[P. N J. 202/21/82-CX 6] rule (1) of nilr 8 of the Certral Excise Rules, 1944, the Certral Government hereby makes the following fu tht-r amendmert in the notification of the Government of Irdla in the Ministry of

No. 22/83-CENTRAL EXCISES

G.S.R. 75(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub- section (3) of section 3 of the Additional Duties of Excise (Goods of Sp-cial Importance) Act. 1957 (58 of 1957), the Central Go- vernment hereby exempts all excisable goods produced or manu- factured in a free trade zone from whole of the additional duties of excise leviable theieon under section 3 of the said Act.

[F. N i. 202/21/82-CX. 6]

No. 21/83-CENTRAL EXCISES

No. 23/83-CENTRAL EXCISES

G.S.R. 74(E).—In exercise of thi powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the fcllcwing further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 55/80-Central Excises, dated the 13th May, 1980, namely :—

G.S.R. 76(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Cmtral Excise Rules, 1944, read with sub- section (4) of section SOoFth^ F m n cj Act, 1932(14 of 1982), the Central Government hereby exempts all excisable goods produced or manufactured in a free trade zona from the whole of the special duty of excise leviable thereon uider sub-section (1) of section 50 of the said Act.

In the said notification, after the third proviso, the following

[F. No. 202/21/82-CX. 6] Explanation shall b; inserted, namely :—

"Explanation—For the purposes of this proviso, the duty paid on steel ingots or scmi-flrished steel,as the case may be, used in the manufacture of any quantity of products mentioned in the Table, shall be the duty payable on steel ingots ct, as the case may be, semi-fitiishcd steel, manufactured in any place in India outside a free trade zone.".

[F. No. 202/21/82-CX. 6]

No. 24/83-CENTRAL EXCISES

G.S.R. 77(E).—In exercise of the powers conferred by rule 174Aof the Central Excise Rules, 1944, the Central Government, being satisfied that it is necessary and expedient in the public interest so to do, hereby exempts from the operation of rule 174 of the said rules all excisable goods produced or manufactured in a free trade zone.

[F. No. 202/21/82-CX. 6]

R. DEB, Under Socy.

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