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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. 73J NEW DELHI, TUESDAY, MARCH 1, 1983/PHALGUNA 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)

NOTIFICATIONS

New Delhi, 1st March, 1983

No. 28/83-CENTRAL EXCISES

G.S.R. 112(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts sugar, falling under sub-item (1) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), being sugar required by the Central Government to be sold under clause (f) of sub-section (21 of section 3 of the Essential Com- modities Act, 1955 (10 of 1955), 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 of nineteen rupees per quintal.

1407 GI/82— 1

0)

Provided that nothing contained in this notification shall apply to sugar required by the Central Government to be sold under cVause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955).

No. 29/83-CENTRAL EXCISES

G.5.R. H3(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 Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts sugar, falling under sub-Item (1) of Item No. 1 of the First Sche- dule to the Central Excises and Salt Act, 1944 (1 of 1944), being sugar required by the Central Government to bo sold under clause (f) of sub-section (2) of section 3 of the Essen- tial Commodities Act, 1955 (10 of 1955) from so much of the additional duty of excise leviable thereon under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), as is In excess of the amount cal- culated at the rate of nineteen rupees per quintal.

No. 31/83-CENTRAL EXCISES

G.S.R. 115(E).—In exercise of the powers conferred bv 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 Special Importance) Act, 1957 (58 of 1957), the Central Govomment hereby exempts sugar, falling under sub-item (1) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the additional duty of excise leviable thereon under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), as is in excess of tho amount dalculnted at the rate of eighteen rupees and twenty paise per quintal ;

Provided that nothing contained in this notification shall apply to sugar required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act> 1955 (10 of 1955).

No. 3O/R3-CENTRAL EXCISES

No. 32/83-CENTRAL EXCISES G.S.R. 114(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession tof the. notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 286/82-Central Excises, dated the 1st December, 1982, the Central Government hereby exempts sugar, falling under sub-item (1) of Item No, 1 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 of thirty-one rupees and eighty paise per quintal;

G.S.R. 116(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 Special Importance) Act, 1957 (58 of 1957),

the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue) No. 313/79-Ccntral Excises, dated the 17th December, 1919.

T. K. BATRA, Under Secy.

New Delhi, the 1st March, 1983

No. 33/83-CENTRAL EXCISES

G.S.R. 117(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts prepared or pre- served foods of the description specified in column (2) of the Table annexed hereto and falling under Item No. IB of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon under section 3 of the said Act "ubject to the conditions, if any, specified in the corresponding entry in column (3) thereof.

TABLE

S. No. Description Condition

(3)

(2)

0)

Prepared or preserved 1. ] bods, all sorts f

If such prepared or preserved foods arc consumed within the factory of production for further manufacture of pre- pared or preserved food fall- ing under the said Item No, IB.

2. (

3. ]

looked, peeled and frozen prawns and shrimps ] Flavoured milk, whether jweetened or not Skimmed milk powder 4. ! lsed for regeneration of i

liquid milk

If such use is elsewhere than in the factory of production,— (i) it is proved to the satis- faction of the Assistant Collector of Central Excise that such skimmed milk powder is intended for use for the regeneration of liquid milk; and

(ii) the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.

5.

6.

7.

Preparations commonly known as lassi Sterilised miltone Past urised miltone Skimmed milk powder

8.

If such skimmed milk powder is packed for sale in a con- tainer containing not more than 1 kilogram net of such skimmed milk powder.

If—

9. Preparations with a basis of edible oil seed fflour.

(1) the edible oil seed flour content is not less than 70 % by weight of the said pre- paration;

(2) the protein content in the said preparation is not less than thirty nine per cent; and

(3) the value of the said pre- paration docs not exceed rupees three per Kilogram.

NO. 34/83-CENTRAL EXCISES

G.S.R. HfKE).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table annexed hereto and falling under the Item No. of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944), specified in the corresponding entry in column (2) of the said Table (hereinafter raferred to as 'specified goods') from so much of the duty of excise leviable thereon under the said Act as is equivalent to the duty of excise leviagle on such specifier goods under the said Act with reference to that part of the value hereof which represents the cost of metal container! tn which the specified gooda are packed at the time of theii removal from the factory.

TABLE

Description of the Excisable Goods

s.

Na.

Item No. of First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)

(1)

(3)

(2)

1. IB

Prepared or preserved foods put in unit containers and ordinarily intended for sale including preparations of vegetables, fruit, milk, cereals, flour, starch, birds, eggs, meat, meat offals, animal blood, fish crustaceans or mollulscs, not else- where specified.

2

1C

Food products, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, the following namely:—

NO. 35/83-CENTRAL EXCISES (1) Biscuits, (2) Butter, whether pasteurised or not, (3) Pasteurised or Processed Cheese.

G.S.R. 119(E).—In exercise of the powers conferred by

TABLE

No. Description

Rate

s.

I (2)

(1]

(3)

1. Aerated waters which are only charged with carbon dioxide gas under pressure and which con- tain no other added ingredient— (a) for each glass bottle contain- 5 paise

ing 200 mililitres or less [b) for each glass bottle contain- I

ing more than 200 miUlitrcs

5 paise plus 3 paise for every 100 mililitres or fraction 'thereof in excess of 200 mililitres.

2.

30 paise

Aerated waters other than those referred to in Serial No. 1— (a) for each glass bottle contain- ing 200 mililitres or less, (b) for each glass bottle contain-

ing more than 200 mililitres

30 plaise plus 15 paise for every 100 mililitres or fraction there of in excess of 200 mililitres.

V. LAXMIKUMARAN.Under Secy.

No. 36/83-CENTRAL EXCISES

G.S.R. liO(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 Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exonapts ciga- rettes of the description specified in column (1) of the Table below and falling under sub-item 11(2) of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise Tevia- thereon under the said Acts, as Is in excess of the amount calculated at the rate specified in the corresponding entry in column (2) of the said Table.

TABLE

Description

Rate

(2)

(1)

Cigarettes (being cigarettes packed hi packages) of which the adjusted sale price per one thousand— (i) does not exceed rupees Thirty-five rupees per

fifty

one thousand

(ii) exceeds rupees fifty but does not exceed rupees sixty

Thirty-five rupees per one thousand plus three rupees and fifty paise per one thou- sand for every increase of rupees five or fraction there of in the adjusted sale price in excess of rupees fifty

(2)

(1)

(Hi) exceeds rupees sixty Forty-two rupees per one thousand plus three rupees and seventy-five paisc per one thousand for every in- crease of five rupees or frac- tion thereof in the adjusted sale price in excess of rupees sixty:

Provided that the amount of duty so levied shall be appor- tioned in the ratio of 2.75 : 1.00 between the duty leviable under the Central Excises and Salt Act, 1944 (1 of 1944), and the Additional Duties of Excise (Goods of Special Im- portance) Avt, 1957 (58 of 1957), respectively.

Explanation.—For the purpose of this notification—

(1) "adjusted sale price", in relaiion to each cigarette contained in a package of cigarettes, means the unit price arrived at by dividing the sale price of such package by the number of cigarettes in such package ;

Provided that—

(a) where such cigaiettes are packed in package con- tainintt the same number of cigarettes but ihe •sa'e prices of such packages are different, the adjusted sale price in relation to each such ciga- rette shall be the unit price arrived at by dividing the highest of such sale prices by the number of cigarettes in such package, and

(b) where such cigarettes are "packed in packages containing different number of cigarettes, the unit price for each such package shall be deter- mined by dividing the sale price of each such package by the number of cigarettes therein and ihe htrheit of svh wnft prices S^BII be 'he T* justed sale price in relation to each "nch ctgarett*;

(2) "cigarettes packed in packages", means cigarettes which ate packed for retail sale, in package which—-

NO. 37/83-CENTRAL EXCISES (a) contain 10, 20, 50 or any higher number (being

a multiple of 50) of cigarettes, end

(b) bear a declaration specifying the maximum sale price thereof as the amount specified in the de laration, plus local taxes only ;

GS.R. J21(E).~In exercise of the powers conferred by sub-rule (1) of rule R of the Central Fxcise Rules, 1944, the Central Government hereby directs that the notifications of the Government of India in the Mmistry of Finance (Department of Revenue") specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the correspond- ing entry in column (3) of the said Table.

TABLE

O) "sale price", in relation to a package of ciaarettei means the maximum price (exclusive of local taxes only) at which such package may be sold m aceoi- dance with the declaration made on such package.

S.I 40. Notification No.

Amendment

and date.

(2)

(1)

(3)

1. <•

"/82-Central Excises, dated :he 28th February, 1982. 1

In each of the said notifications, for Explanation If the follow- ing Explanation shall bo sub- stituted, namely:—

]

2. ' 14/32-Central Excises, ( iated the 28th February, 1982.

H8/82-Central Excises, 3. ! < iiated the 22nd April, 1982.

'Explanation II~For the purpo- ses of computing the aggregate value of clearances under this notification, the clearances of any excisable goods, which are exempted from the whole of the duty of excise leviable

thereon by any other noti- fication (not being a noti- fication where exemption from the whole of the duty of excise leviable thereon is granted based upon the value or quantity of clearances mud in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and for the time being in force, shall not be taken into account.".

2. This notification shall come into force on the 1st day

of April, 1983.

NO. 38/83-CENTRAL EXCISES

G.S.R. 122(E).—In exercise of the powers conferred by sub-rule 1 of rule 8 of the Central E.\use Rules, 1944, the Central Government hereby exempts cosmetics and toilet preparations, falling under Item No. 14F of the First Sche- dule to the Central Excises and Salt Act, 1944 (1 of 1944), (hereinafter referred to as the said goods), in respect of the first clearances of the said goods for home consumption by or on behalf of a manufacturer from one or more factories upto an aggregate value not exceeding rupees two and a half lakhs, cleared on or after the 1st day ")f Anril in any financial year, from the whole of the duty of excise leviable thereon under section 3 of the said Act ;

Piovidcd that the aggregate value of the first clearances of the said goods from any factory by or on behalf of one or more manufacturers at nil rate of duty under this notifica- tion shall not exceed rupees two and a half lakhs in an^ financial year.

2. Nothing contained in this notification shall apply if the aggregate value of clearances of all excisable goods for home consumption,—

(i) by or on behalf of a manufacturer, from one or

more factories, or

(iil from any factory, by or on behalf of one or more

manufacturers

had exceeded rupees two and a half lakhs during the preced- ing financial year.

3. Where a manufacturer has not cleared the said goods in the preceding financial year, or has cleared the said goods for the first time on or after the 1st day of August in the preceding financial year, the exemption containc* ;n this notification shall be applicable to such manufacturer,-

(i) if he files a declaration with the Assistant Collector of Central Excise that the aggregate value of clearances of all excisable goods by him or on his behalf, for home consumption, from one or more factories, during the financial year is not likely to exceed rupees two and a half lakhs, and

fii) if the aggregate value of clearances of all excisable goods by him or on his behalf, for home consump- tion, from one or more factories, during the finan- cial year does not exceed rupees two and a half lakhs.

4. Where the said goods have not been cleared from any factory in the preceding financial year, or have been cleared for the first time on or'after the 1st day of August in the preceding financial year, the exemption contained in this notification shall not be applicable if the aggregate value of clearances of all excisable goods from such factory by or on behalf of one or more manufacturers, for home consump- tion, during the financial year, exceeds Hipees two and a half lakhs.

Explanation T.—For the purposes of this notification the expression "Value" means the value as determined in accor- dance with the nrovisions of section 4 of the Central Excises and Salt Act, 1944 (1 of 1944).

Explanation TL-—For the purooses of computing the aggre- gate value of clearances under this notification, the clearances of any excisable goods, which are exempted from the whole of the duty of excise leviable thereon by anv other notifica- tion (not beint; a notification where exemption from the whole of the duty of excise leviable thereon is granted based upon the value or quantity of clearances made in a financial vear issued under sub-rule (11 of rule R of the Central Excise Rules, 1944 and for the time being in force, shall not be taken into account.

5. This notification shall come into force on the 1st day

of April, 1983.

'407 GI/82—2

No. 39/83-CENTRAL EXCISES

G.S-R 123(E}.—-In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cosmetics and toilet preparations, falling under Item No. 14F of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 3944, (hereinafter referred to as the said goods), in respect ol the first clearances of the said goods for home consump- tion by or on behalf of a manufacturer from one or move factories upto an aggregate value not exceeding rupees fifteen lakhs, cleared on or after the 1st day of April in any financial year, from so much of the duty of excise leviable thereon under section 3 of the said Act (read with any other notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in force for the time being) as is in excess of fifty per cent of such duty :

Provided that the aggregate value of clearances of the said goods from any factory by or on behalf of one or more manufacturers at the reduced rate of duty under this noti- fication shall not exceed rupees fifteen lakhs in any finan- cial year.

2. Nothing contained in this notiflcat'on shall apply to

a manufacturer,—

(i) if the aggrejjate value of clearances of all excisable goods by him or on his behalf, for home consump- tion, from ono or more factories, during the preced- ing financial year, had exceeded rupees twenty lakhs ;

(ii) if the aggregate value of clearances of the said goods by him or on his behalf, for home consump- tion, from one or more factories, during the preced- ing financial year, had exceeded rupees fifteen lakhs.

3. Where a manufacturer has not cleared the said goods in the preceding financial year, or has cleared the said goods for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall be applicable to such manufacturer,—

(a) if he files a declaration with the Assistant Collector of

Central Excise,—

(i) that the aggregate value of clearances of all ex- cisable goods by him or on his behalf, for home consumption, from one or more factories, during the financial year is not likely to exceed rupees twenty lakhs, and

(ii) that the agpreftate value of clearances of the said goods by him or ojv his behalf, for home consump- tion, from one or more factories, during the financial year is not likely to exceed rupees fifteen lakhs; and

(b) (i) if the aggregate value of clearances of all excis- able Roods by him or on his behalf, for home con- sumption, from one or more factories, during the financial year does not exceed rupees twenty lakhs and

(ii) if the aggregate value of clearances of the s>aid goods by him or on his behalf, for home consump- tion, from one or more factories, during the finan- cial year does not exceed rupees fifteen lakhs.

4, Nothing contained in this notificaion shall apply,—

(i) if the aggregate value of clearances of nil excisable goods from any factory by or on behalf of one or more manufacturers, for home consumption, during the preceding financial year, had exceeded^rupees twenty lakhs,

(ii) if the aggregate value of clearances oC the said goods from any factory by or on behalf of one or more manufacturers, for home consumption, during the preceding financial year, had exceeded rupees fifteen lakhs.

5. Where the said goods have not been cleared from any factory in the precedins financial year, or have been cleared for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall not be applicable,—

(i) if the aggregate value of clearances of all excisable goods from such factory by or on behalf of one or more manufacturers, for home consumption, during the financial year, exceeds rupees twenty lakhs,

(ii) if the aggregate value of clearances of the said goods from such factory by or on behalf of one or more manufacturers, for home consumption, during the financial year, exceeds rupees fifteen lakhs.

Expalantion T.—For the purposes of this notification the expression "value" means the value as determined in ac- cordance with the provisions of section 4 of the Central Exicses and Salt Act. 1944 (1 of 1944}.

Explanation II.—For the purposes of computing the aggre- gate value of clearances under this notification, the clear- ances of any excisable goods, which arc exempted from the whole of the duty of excise leviable thereon by any other notification (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of ride 8 of the Central Excise Rules, 1944 and for the time bcinfl in force, shall not be taken into account.

6. This notification shall come into force on the 1st day of April, 1983.

J. K. BATRA, Under Secy.

No. 40|83-CENTRAL EXCISES

G.S.R. 124(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts fertilizers all sorts, falling under Item No. 14HH of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon under section 3 of the said Act.

NO. 41/83-CENTRAL EXCISES

G.S.R. 125IE).—In exercise of the powers conferred by sub-rule (1) of rule K of the Central Excise Rules. 1944, the Central Government hereby exempts Diallyl Phthalate lesins (including moulding powders thereof), falling under sub- item (1) of Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 Q of 1944), and used in the manufacture of connectors or switches, from the whole of the duty of excise leviable thereon under section 3 of the said Act :

Provided that where such use is elsewhere than in Iho factory of its production, the procedure set out in Chap- ter X of the Central Excise Rules, 1944, is followed.

(1

(3)

) (2)

2. 48/82—Central Excises, dated the 28th February. 1982.

ID the said notification, for the words "as is in excess of eight per cent ad valorem", the words "under tho said Act at the rate specified hi the said First Schedule, as is in excess of tho amount calculated at the rate of ten per cent ad valorem" shall bo substituted.

NO. 42/83-CENTRAL EXCISES

NO. 43/83-CENTRAL EXCISES C.S.R. 126(E).—In exercise of the powers conferred by ~ sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that each of the notifi- cations of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shall be amended in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

No. Notification No. and

Amendment

s.:

Date

(2)

(3)

(i)

G.S.R. 127(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rule", 1944, the Central Government hereby makes the following amendment in the notification of the Government of India in tho Ministry of Finarice (Department of Revenue) No. 229[82- jCentral Excises, dated the 15th October, 1982, namely :— In the Table annexed to the said notification, for S. No. 7 and the entries relating thereto, the follow- ing shall be substituted, namely :—

l.

(1) (2) (3) (4) (5)

"7. 1(3} Tyres for trailers of Twenty-five per cent —" 240/82—Central Excises, ] dated the 1st November, 1982

[n the said notification, for tho words "Eight per cent ad valorem", the words ' 'ten po cent ad valorem" shall be substituted.

sizes, namely, ad valorem 7.50-16 and 9.00-16

NO. 44/83-CENTRAL EXCISES

G.S.R. 128(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts paper and paper boards of the description specifies in column (2) of the Table hereto annexed and falling under sub-item (1) of Item No. 17 of trie First Schedule to the Central Excise* and Suit Act, 1944 fl 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 correspond- ing entry in column (3) of the said Table, subject to the conditions, if any. laid down in the corresponding entry in column (4) thereof.

TABLE

S. F to. Description

Conditions

Rate

(1)

(2)

(3)

(4)

1.

Ten per cent ad valorem plus five hund^od and seventy five rupees per metric tonne.

Unbloached and badami varieties of print- ing and w.'iting paper of a substance not exceeding 65 grammes per square metre.

Nil

Piinting and waiting paper other than paper containing mechanical wood pulp amounting to not less than fifty per cent, of the fibre content.

If an office" not below the rank of an Assis- tant Collector of Central Excise is satis- fied thp.t such paper is actually usod in the publication of a daily newspaper and the prccedu-e set out in Chapter X of the Central Excise Rules, 1944, is followed:

Provided that such paper contains no rags in its substance in the form of pulp, und whee it contains rags, it aho contains in its substance not less than forty per ctint by weight of bagasse, jute talks or cereal straw in the form of pulp:

Provided further that the waste arising in the process of printing of a daily news- paper, subject to a maximum of ten per cont. of too total quantity of such paper used in tho publication of the daily news- paper may be usod for any other purpose without payment of duty if the proper officer is satisfied about thq fact of waste resulting in ths process and such waste is not capable of being used again the the printing of the daily newspaper :

Provided also that this exemption shall be admissible only on such quantities of fhi said paper as may be authorised by the Registrar of Newspapers of India for publication of the daily newspaper,

3. Blotting paper.

Ten per cont. ad valorem plus one thousand and two hundred rupees per metric tonne,

4, Paper boards.

(i) Such boards arc used for making

packing cases; and

(ii) At least 90% of the raw materials used in the manufacture of such boards are

Nil

pine needles.

5. Bate tiller paper.

Nil

(4)

(1)

(3)Ni 6 Bruilc pppcr P.ovidod that such paper is supplied direci to a school for the blind or to a blind p'oss agaiast in in lent placed by the National Instituto for Visurlly Handi. cappod, Dohra Dun.

Nil

Duplox paper bon.id.

7

(l) If it is proved to the satisfaction ot an officer not below the rank or an Assis- tant Collector of Cent-a 1 Excise that such Duplox paper bo?id is required for use in ths manufactu e of low don- sity polyethylen/j laminated board to be used for pack?giug of milk; and¹ (ii) The procedure sot out in Chapter X of the Central Excise Rules, 1944, is followed.

Nil

8,

Nil

Asphaltic roofing sheets. Electrical gredc Insulating paper or paper

9.

board.

10.

Ton per cent, ad valorem plus ont thousand eight hundred and ten rupees por metric

All sorts of paper commonly known as lc-aft paper, including paper and paper boaid of the type known 8 s k-aft liner tonne.

or coi rugatldg medium, of a substance equal to or exceeding 65 grammes per square metre in each case.

11.

Paper b>ard of the following varioties, namely, pulp board, duplex boaid and triplex board.

Ten per cent, ad valoa m phis one thousand tight hundred and ten rupees por metric tonne.

Millboard and straw board.

12.

Paper and paper boards other than these

13.

specified in S. Nos. 1 to 12.

Ten per cent, ad valorem plus six hundred and seventy-flve rupees per metric tonne. Ten por cont. ad valo-em plus one thousand four hundrod and thirty rupees pei metric tonne.

Explanation.—For the purposes of this notification :—

(ii) such board shall not be specially compressed and shall not have any paper pasted on either surface.

(a) 'Daily newspaper' means any printed periodical work containing public news or comments on pub- lic news, which is published on not less than six days in a week, and the printer and publisher of which have made and subscribed a declaration under the Press and Registration of Books Act, 1867 (25 of 1867), and includes any supplement or special or weekly edition of such news paper.

fb) 'rags in its substance in the form of pulp' does hot include pulp made out of ioiled rags taken from worn and torn pieces of garments, or from soiled scraps of cloth (collected either from residential cruarteis or from streets or from debris dumps) or from such worn and torn pieces of garments and soiled scraps or cloth.

(c) 'millboard' means any unbliached homogenous board, having a thickness exceeding 0.50 millimetre and made out of mixed waste papers with or with- out screenings and mechanical pulp but without any colouring matter being added thrcro);

(d) 'straw board' means a boaid made wholly or pre- dominantly from partially cooked unbleached straw or bagasse or grasses or other agricultural residues or a mixture of these :

Provided that—

(i) the quantity of any other material used shall not exceed one third in weight of the total weight of the ingredients, and

NO. 45/83-CENTRAL EXCISES

G.S.R. 129(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 Finance (Department of Revenue and Insurance) No. 70/76-Central Excises dated the 16th March, 1976, the Central Government hereby exempts straw board and mill board, falling under sub-item (1) of Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), taken together, upto a quantity specified in column (1) of the Table hereto an- nexed, cleared by any manufacturer for home consumption during any financial year, from so much of the duty of excise leviable thereon under the said Act at the rate spe- cified in the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (2) of the said Table :

TABLE

Quality

Rate

¹

2

On the first 500 metric tonnes

10 per cent, ad valorem plus one hundred and fifty rupees per metric tonne.

On the next 300 metric tonnes

doted the 16th March, 1976, shall also be taken Into account.

Explanation.—For the purposes of this notification—

(a) "mill board' means any unbleached homogenous board, having a thickness exceeding 0.5O millimetre and made out of mixed waste papers with or with- out screenings and mechanical pulp but without any colouring matter being added thereto ;

(b) 'straw board' means a board made wholly or pre- dominantly from partially cooked unbleached straw or bagasse or grasses or other agricultural residues or a mixture of these :

Provided that—

(i) the quantity of any other material used shall not exceed one-third in weight of the total weight of the ingredients, and

(ii) such board shall not be specially compressed and *hall not have any paper pasted on either surface.

2. Nothing contained In this notification shall apply to a manufacturer of paper board who avails of the exemption under the notifications of the Government of India, In the Ministry of Finance (Department of Revenue) No. 80|80- Central Excises, or No. 89/80-Central Excises, both dated the 19th June, 1980.

NO. 46/83-CENTRAL EXCISES

G.S.R. 130(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 Department of Revenue and Banking No. 127/ 77-CcntraI Excises, dated the 18th Tune, 1977, the Central Government hereby exempts paper of the description speci- fied in column (1) of the Table annexed hereto, falling under sub-item (1) of Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and ' containing not less than fifty per cent by weight of pulp made from basnsse, jute stalks, cereal straw, elephant grass (Imperata Cylindrical mesta (Kenaf) or waste paper, cleared for home consumption on or after the 1st day of April in any financial year, 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 cal- culated at te rates specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified therein.

TABLE

Description

Rates

2

1

Paper, other than paper boards, cigarette tissue, glassinc paper, grease proof paper, coated paper (Including waxed paper) and paper of a substance not exceeding 25 gra- mmes per square metre.

(i) Rs. 560 per metric tonne, if the total quatity of clearances of all varieties of paper and paper board in the preceding financial year, by or on behalf of a manufacturer, from one or more factories, or from a factory, by or on behalf of one or more manufacturers did not exceed 3000 metric tonnes.

(ii) Rs. 900 per metric tonne, if the total quantity of clearances of all varieties of paper and paper board in the preceding financial year, by or on behalf of a manufacturer, from one or more factories, or from a factory by or on behalf of one or more manufacturers exceed- ed 3,000 metric tonnes but did not exceed 7,500 metric tonnes.

(iii) Rs. 1120 per metric tonne, if the total quantity of clearances of all varieties of paper and paper board In the preceding financial year, by or on behalf of a manufacturer, from one or more factories, or from a factory by or on e behalf of of one or more manufacturers exceeded 7,500 metric tonnes but did not exceed 16,500 metric tonnes :

Provided that the factory—

(i) does not have a plant attached thereto for making

bamboo or wood pulp; and

(ii) manufactures paper out of pulp.

NO. 47/83-CENTRAL EXCISES 2. Nothing contained in this notification shall apply to a manufacturer of paper who avails of the exemption under the notifications of the Government of India in the Ministry of, Finance (Department of Revenue) No. 89|8O-Central Excises, dated the 19th June, 1980 or No. 83/83-Ccntral Excises, dated the 1st March, 1983.

3. This notification shall come into force on the 1st day

of April, 1983.

G.S.R. 131CE).—Tn exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944. and in supersessinh of the notification of the Government of India in the Department of Revenue and Banking No. 129/ 77-CentraI Excises, dated the 18th June, 1977, the Central

Government hereby exempts paper of the description speci- fied in column (2) of the Table hereto annexed, falling under sub-item (1) of Item No. 17 of the First Schedule to the Centra] Excises and Salt Act, 1944 (1 of 1944), end con- taning not less than fifty per cent, by weight of pulp made from bagasse, jute stalks, cereal straw, elephant giuss (Im- perata Cylindrica, mesta (Kcnaf) or waste paper, 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 column (3) thereof.

TABLE

Description

Rate

s.

No 1

3

2

1.

Seven per cent. ad \ahrem plus one thousand one hun- dred and eighty rupees per metric tonne.

All sorts of papr commonly known as kraft paper, In- cluding paper of the type known as kraft liner or corrugating medium, of a substance equal to or ex- ceeding 65 grammes per square metre in each case.

2, <

Others

Seven per cent, ad valorem plus nine hundred and twenty-five rupees per metric tonne :

Provided that the exemption contained in this notification shall not apply to paper board, cigarette tissue, glassine paper, grease proof paper, coated paper (including waxed paper) and paper of a substance not exceeding 25 grammes per square metre.

2. This notification shall come into, force on the 1st day

of April, 1983.

NO. 48/83-CENTRAL EXCISES

G.S.R. 132

TABLE

Notification No.

Amendment

s.

and date

No.

1

2

3

1. 181/72-Central Excises, dated the 29th July, 1972.

In the said notification, for the word, brackets and figure "sub- item (2)" the word, brackets and figure "sub-item(l)" shall be substituted.

2. !

99/73-Ccntral Excises, dated the 24th March, 1973.

In the said notification, for the word, brackets and figure "sub-item (2)", the word, brac- kets and figure "sub-item (1)" shall be substituted.

3. 278/76-Central Excises, dated the 17th November, 1976.

In the Table annexed to th" said notification, against S. No. 2 in column (3X for the figures and words "15 per cent. ad valorem", the figures and words "10 per cent, ad valorem plus ono hundred and seventy- five rupees per metric tonne" shall be substituted.

4. 311/77-Central Excises, dated the 2nd November, 1977.

In the said notification, for the word, brackets and figure "sub- item (2)", the word, brackets and figure "sub-item (1)", shall be substituted.

5.

In the said notification, for the

16/78-Ccntral Excises, dated the 24th January, 1978.

word, brackets and figure "sub- item (2)", the word, brackets and figure "sub-item (1)", shall bo substituted.

6. 89/80-Ccntral Excises, dated the 19th June, 1980.

In the said notification, (a) in the opening portion of the firbt paragraph, for the words "twenty per cent, ad valorem", the words "ten per cent, ad valorem plus six hundred rupees per metric tonne", atjall be substituted,

(b) in paragraph 2, for sub- paragraph (ii), the following shall be substituted, namely ;— • "(ii) who ayails of the exemption under the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue) or Depart- ment of Rbvenue and Banking, as the case may be, No. 128/77- Central Excises, dated the 18th

June, 1977, No. 129/77-CentraI Excises, dated the 18th June, 1977, No. 3Jl/77TCential Excises, dated the 2nd Novem- ber, 1977, No. 16/78-Centrdl Excises, dated the 24th January 1978 and No. 45/83-Centra] Excises, dated the 1st Maich, 1983."

7. 142/81-Central Excises, dated the 8th July, 1981.

In the said notification, for the word, brackets and figure "sub- Item (2)", the word, brackets and figure "sub-item (1)", shall be substituted.

8. 62/82-Central Excises, dated the 28th February, 1982.

In the said notification, for the words, brackets and figures "sub-items (1) and (2)" the word, brackets and figure "sub-item (1)", shall be subs- tituted.

9. 63/82-Central Excises, dated the 28 th February, 1982.

In the said notification, for the word, brackets and figure "sub- item (2)", the word, brackets and figure "sub-item (1)" shall be substituted.

10. 67/82-Central Excises, dated the 28th February, 1982.

In the said notification, for the words, brackets and figures "falling under sub-item (4) of item No. 17", the words and figures "fulling under item No. 17", shall be substituted.

11. 68/82-Central Excises, dated the 28th February, 1982.

In the said notification, for the words, brackets and figures "falling under sub-item (4) of item No. 17", the words and figures "falling under Item No. 17", shall be substituted.

12. 279/82-Central Excises, dated the 22nd November, 1982.

In the said notification, for the words, brackets and figures "falling under sub-item (4) of Item No. 17", the words and figures "falling under Item No. 17", shall bo substituted.

NO. 49/83-CENTRAL EXCISES

G.S.R. 133(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts man-made fibres and yarns', other than textured, falling under Item Mo. 18 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and specified in column (2) of the Table- hereto annexed, from so much of the duty of excise leviable thereon under the said Act at the rate specified tn the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) thereof.

TABLE

Description

Rate

s,

No

2

3

1

Rupees per Kilogram

Staple fibre and tow of ccllulosic origin

1.

4.00

2.

Staple fibre and tow of non-cellulosic

origin—

36.00

(a) polyester fibre

1

24.00

fb) acrylic fibre

30.00

(c) others

Provided that acrylic fibre shall be exempted from so much of the duty of excise leviable thereon under the said Act as is in excess of rupees fourteen per kilogram if such, acrylic fibre has been manufactured from acrylonitrile produced in India.

3. M.in-m'Jde filament yam, consisting ontl -ely of cslluloMC derivatives o • regenerated cellu- lose or both— (a) Acetate yarn

12.45

(i) below 75 dtniers . (ii) 75 deniors and above but below

9 35

100 denieis

(ili) 100 dooiers and above but below

6.9S

120 deities

(iv) 120 denies and above but bcluw

4.80

ISOdooiers

(iii) 75 deniers and abov" but below

350 doniers

100 doniors

(vi) 350 doniors and above but not

(iv) 100 deniers and above but not

3.65

28.00

abovo 750 deniors (v) above 750 denial's

5.00 abovo 1100 deniors (vli) abovo 1100 doniors

2.55

(b) Others

17.10

(i) below 75 dctric s (ii) 75 denie s and abive but below

11.10

100 denbrs

(iii) 100 deniers and abJvo but below

7.95

Provided that split yarn shall be exempt from tho whole of the duty of excise loviable therecn, if such split yarn has been produced from mother yarn for split yarn on which the appropriate duty of excise under the said Act or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has already been paid.

120doniois

(iv) 120 denio -s and abrve but below

6.60

150 doniors

Explanaion.—For the purposes of this notification, in 1he case of mother yarn for split yarn tho denter shall be the denier of t£o single mono-filament yarn (of the lowest denicrage) comprising the mother yarn.

(v) 150 deniars aud above but balow

5.65

350denieis

J. K. BATRA, Under Secy.

3.80

(vi) 350 deniers anc¹ abovo but not

above 1100 donicrs (vii) abovo 1100 doniors

2.50

4.

Nil:

Ottwr synthetic yam—, (a) Mati-mado metallic yarn Provided that this exemption shall bo appli- cable ouly to such min-made metallic yarn in the manufacture of which polyester film or metallised polyjster film on which tho appropriate duty of excise m ix the said Act, or, as th; case nny bo, thg additional duty loviable under section 3 of th' Custom? Tariff Act, 1973 (51 of 1975), has already beon piid, is used.

Explanation.—For tha purposos of this proviso, appropriate duty of excise or addi- tional duty leviable on such film, shall bo deemed to have boon paid if it has been pur- chased from tho market, (b) Polyamido (nylon) yarn— (i) below 35 deniers

64.80

(ii) 35 deniers and above but below

57.80

SO deniers

(iii) 80 doaiers and above but bjlow

44.80

110 deniers

(iv) 110 donicrs and above but below

37.80

150 donicrs

(v) 150 deniers and above but not

19.60

above 750 deniors

(vi) abovo 750 donto:s

6.50

(c) Polyester yarn—,

(i) below 30 deniors

83.00

(Ii) 30 deniers and above but bolow

76.00

75 denials

69.00

(iii) 75 deniers and abovo but bolow

100 doniers

55.00

(iv) 100 deniers and abovo but not

15.00

above 750detiieis (v) abovo 750 deniors

(d) Others—

56.00

(i) below 30 doniors (ii) 30 deniers and above but below

49.00

75 doniers

NO. 51/83-CENTRAL EXCISES

G.S.R. 135(E>.—In exeicise of the powers conferred by sub-role (1) of rule 8 of the Central Excise Rules 1944, and in supersession of the notification of the Government of India in the Ministn* of Finance (Department of Revenue) No, 274/82-Central Excise*, dated the 13th November. 1982, the C'ential Government hereby exempts textured yarn of the description specified in column (2) of the Table hereto annexed and falling under sub-item IKiXb¹) of Item No. 18 of Ihe First Schedule to the Central Excises and Salt Act, 1944 (1 of 1914), from so riurdi of the duty of excise levi- able thereon under the said Acl at the rate specified in the said First Schedule, as is excess of the amount calculate al the rate specified in the corresponding entry in column (3) of tbc said Table.

TABLE

Descripticn

SI. No

2

1

i ;

Rate

3

PolytTnidf (nylon) textured y nn

(i) bolow 38,5doniois (ii) 38.5 denies and abova but bolow 88 doniiis (iii) 88 deniers nnd ab.ivo but bolow lil dcniais

(iv) 121 denlei sand abova

but bolow 165 denieis

(v) 165 deniers and above

Polyester textured yarn—

2.

(i) bolow 33 douie, s

(ii) 33 deniors and above

but bolow 82.5deniois

(iii) 82.5 dotiiers and abovo but below 1J 0 doniors (iv) 110 deniei s and above

Othors

3.

Rs. 69.80 per kil'ig,am

Rs, 62.80 por kilogram

Rs. 49.80 per kilogram

Rs. 42.80 per kilogram

Rs. 24.60 pr kilogram

Rs. 88.00 per kilogram

Rs. 81.00 por kilojram

Rs. 74.00 par kilogram

Rs. 60.00 poL kilogram

Rs. 90.00 per kilogram

Explanation.—In this notification, tho denier of textured yarn shall bo determined in the manner specified below, namely :—

(i) 90 metres of yarn shall bo measured ofl using a wrap reel ensuring just sufficient tension during reelling to remove the crimp but not to stretch the yarn;

(ii) The said 90 metres of yarn shall then be weight on a precision balance and the weifiht in Brans 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 calculated under clause (iii) shall be divided by the number of pli"* contained in such yarn so .is tp arrive at the denier of single ply yarn.

1408 Gl/82—4,

J. K. BATRA, Under Secy.

NO. 53/83-CFNTRAT FXCISES

" ^S 1C|||T

"PVCui, tdd oi im- Thi ikity f • ih- leviable under ihe Cenlml Excises and S>k \U, 1944 0 of 1944) and the AddiHon.il Dirties vf E\cise (Goods oi Special fmpoitanee) Act 1057 (58 of 1957), lespectively

p )(⁷ii trd r uvoy bokiaj

tinu b-im; 1 vi- fbl; nn thi bn f, b ics, if n it DI c'dypaid.

N i l"

i 1 9 U1 D. m'gi'J o sub- smi'la ik 'it ^f. b- n;s w'iii_h •> c 1 ssi- fiod i -> 'Vhin 'ma", tiii-, n t") <; y g^njinc ii J m 1 LUt-pjccos of lU^h f b II -, win h

\m in ljixj.h

N>. 5Vbt CENTRAL ESX'ISi:

G.S.K. 13^(iij.—In i.\eitbt ul the po,v ers touic^cJ by

NO 56/83 C E N i R AL EXCI3C j a l u ir t i l i ng u m U -i M I I J - U L I TI 1 11 or • j i ib i k - ai IV of I t em

Excise (Goods of Special Importance) Act, 1957 (38 of 1957), us is In excess of the amount calculated at the rate of-

(a) tho duty of excise leviable on the base fabrics under the Additional Duties of Excise Goods of Special Importance) Act, 1957 (58 of 1957), if not already paid; and

(b) five per cent ad valorem on such cotton fabrics;

Provided that nothing contained in thi\, notification shall apply to a manufactuicr who avails of the special procedure prescribed under rule 56A of the Central Excise Rules, 1944, in respect of the duty paid on the base fabrics.

NO. 58/83-CENTR \L EXCISES

G.S.R. 142(E).—In exercise of tin; poweis 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 Special Importance) Act, 1957, (58 of 1957), 'ha Central Government bcieby exempt* man-made fabrics, falling tinder sub-item (3) oi sub-item K4) of Item No. 22 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the additional duty of excise leviable thereon under the Additional Duties of Excite (Goods of Special Importance) Act, 1957 (58 of 1957), us is in excess of the amount calculated at the rate of—

(a) tho duty ot excise leviable on the base fabrics under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), if not already paid; and

(b) five per cent ad valorem on hueh man-made fabrics;

Provided that nothing contained in this notification shall apply to a manufacturer who avails of the special procedure prescribed under rule 56A of (he Central Excise Rules, 1944. in respect of the duty paid nn the bale fabrics.

NO. 59/83-CENTRAL EXCISES

G.S.R. 143(E).—In exeicisc of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, and in supei session of the notification of the Government of India in the Department of Revenue and Banking, No. 101/77- Centinl Excises, dated the ?rd June, 1977, the Central Government hcieby exempts all vaiieiie? of foment, falling under sub-item (1) of Item No. 23 of the First Schedule to the Central Excises and Salt Act, J944 (1 of 1944), from so much Qf tho duty of excise leviable thereon under tho said Act at the rate specified in the said First Schedule, as is in excess of the amount ^alcDlatcd at the rate of two hundred and five rupees per metric tonne.

id"

NO. 60/83-CENTRAL EXCISES

G.S.R. 144(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 Finance (Department of Revenue) No. 194/79-Centriu Excises, dated the 30th May, ]979, the Cen- tral Government" hereby ox-:mt>ts cement, fulling under Item No. 23 of the First Schcdu¹.!- to tbe Central Excises and Salt Act, 1944 (1 of 1944) arm manufactured m a mini- cement plant, 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 of rupees one hundred and seventy per medic tonne.

2. Nothing contained in this notification shall apply to—

(i) cement manufactured by a company which is re- gistered or registerablc under section 26 of the Monopolies and Restrictive Trade Practices Act, 1969 (54 of 1969) or to which section 29 of the Foreign Exchange- Regulation Act, 1973 (46 of 1973) is applicable;

(ii) cement manufactured in a unit operated by a large cement plant either as a separate plant or as a part of tho main plant;

(iii) while cement or other varieties of cement, the price of which is oot controlled by the Cement Control Order, 1967, as amended from time to time;

(iv) cement commonly known aa—

(a) sagol obtained by heating lime stone and burnt

coal; and

(b) ashmoh obtained byi fine grinding of paddy husk

ash and hydiaicd liiwo with an additive.

Explanation.—In this notification,—

(a) the expression ''mini-cement plant" means a cement plant consisting of one or more kilns and having a total installed capacity not exceedinK 200 tonnes jjer day.

(b) the expression large cement plant' means a cement plant consisting of one or more kilns and having a total licensed or registered capacity exceeding 200 tonnes per day.

3. This notification shall be in force unto and inclusive of

tho 31st day of March, 1984.

NO. 6l/83-CETN!RAL TXUSES

G.S.R. 145(E).—In everi-ise of the powers conterred by sub-iule (1) of role 8 of the Central Excise Rules, 1944, the Central Government hereby exempts coppei strips, fail- ing under sub-item (2) of Item No. 26A oi the First Sche- dule to the Central Excises and Salt Act, 1944 (1 of 1944), and in the manufacture oi which copper falling under sub- item (1) or sub-item (la) made out of old scrap of copper waste Or scrap obtained fiom duty paid viigin metal is used, upto a quantity not exceeding ten metric tonnes cleared, for home consumption, bv or on beJnlf of a manufacturer from or more factories.or from any factory, by or on behalf of one or more manufacturers, on or after the . 1st day of April- in any financial year, from the -whole of the duty of excise leviable thereon under section 3 of the said Act :

Piovided that an officer not beiow the iank--of an Assis- tant Collector of Cential Excise is satisfied that the sum total of the value jf L*e capital investment made from time to time on plant and. machinery installed in the factory in which the said snoods under cleaiance are manufactured, is not more than lupees twenty lakhs :

Provided further that the exemption contained in this notification shall not be available if the total clearance of copper strips by or on behaii of a manufacturer from one or more factories or from any factoiy, by or on behalf of one or more manufacturers, had exceeded ten metric tonnes in the preceding financial >ear.

2. Where a manufacturer has not cleared any copper strips in the preceding financial year, or has cleat ed any copper strips for the first time or. or after the 1st &ay of August in the preceding financial year, the exemption con- tained in this notification shall be applicable to such manu- facturer,—'

(a) if he files a declaration with the Assistant Collator of Cential Excise that the total clearances of copper strips by him oi on hk behalf for home consumption, from one or more factories, during the financial year is not likely to exceed ten metric tonnes, and

'1 financial year does not exceed ten •net'-'c tonnes.

3. Where copper otrios have net been cleared from any factory in the preceding financial year, or have been cleared for the first time on or after the 1st day of August in the

NO 62183-CENTRM. FXCTSES pioceeding financial >cai the excmplum contained in ti• i--. notification shall nol b? apyilicablt; if the tol'il Uc.narces of copper strips liom vich lac'my h> oj- on i shnif of iiiie in moie mimiilucUircis, foi home cnnsi'mptinn, Ji'iing ihe fimn- c/aj yem, exceed, ten medic tonnes.

NO. 63183-CENTRAL EXCISES

(1) (2)

(5)

(3)

(4)

2. (ii)

nt. —

Five per cei ad valorem

Nil

3. (i)

Internal Combustion Engines other than those specified in S. No. 1. Internal Combustion Engines.

G.S.R. 147(E),—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts internal combustion en- gines of the description specified in column (3) of the Table hereto annexed and falling under the sub-items specified in the corresponds entry in column (2) of the said Table, of Item No. 29 of the First Schedule to the Central Excises and Salt Act. 1944 (I 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 cal- culated at the rate specified in the corresponding entrv in column (4) of the said Table, subject to the conditions, if Bnv, laid down in the corresponding entry in column (5) thereof.

TABLE

Description

Rate

Conditions

s.

i

No

Sub- . Ken- No.

(3)

(4)

(5)

) (2)

o:

i)

i- (

Ten per cent ad valorem

Provided that — (1) it is proved to tho satisfaction of an officer not below the rank of an Assistant Collec- tor of Central Ex- cise that such en- gines arc intended to be used as ori- ginal equipment engines in the manufacture of a motor vehicle, or tractor, including agricultural tra- ctor falling under Item No. 34 of the said First Sche- dule ; and Internal Combustion Engines designed for use at, prime mover for transport vehicle and have been given for that purposes some special shape, s.ize or quality which would not be essen- tial for their use for any other purpose.

(ii) in respect of such use elsewhere than in the factory of production of such engines, the proce-

1407 Gl/82-5

(1) (2) (3) (4) (5) (1J

' (2)

(4)

(5)

0)

dure set out in Chapter X of the Central Excise Rules, 1944, is followed.

Nil

4. 0) Diesel oil operated Internal Combustion Engines

lector Central Excise (herein- after referred to as the said officer) is satisfied that such internal com- bustion engines are required for conversion of cy- cle rickshaws into powered cycle rickshaws; and

Provided that— (1) an officer not below the rank of an Assistant Collector of Cen- tral Excise (herd* inafter referred to as the said officer) is satisfied that such internal combustion en- gines ore intended to replace the pet- rol operated in ternal combustion engines fitted in throc-wheeled- motor vehicles falling under sub- item 1(1) or mo- tor cars falling under sub-Item 1(2) of Item No. 34 of the said First Schedule, used solely as taxis; and

(ii) the manufacturer

(ii) the manufac- tuerr furnishes to the said officer a certificate from an officer autho- rised by the con- cerned State Go- vernment in this behalf within three months of the date of clearance of such internal combustion en- gines or such extended period as the said officer may allow, to the effect that such internal com- bstion engines have been fitted to the said cycle rickshaws.

6, (i) Internal Combustion Nil —

Engines of engine

or

(ii) capacity not

exceeding 50cc.

7. (ii) Diesel oil operated Nil

internal combustion engines of engine capacity not exceed- ing 1000 cc.

V. LAKSHMI KUMARAN Under Secy.

furnishes to the said officer a certificate from an officer authorised by the concerned State Transport Au- thority in this behalf within three months of the date of cle- arance of the die- sel oil operated internal combus- tion engines or such extended period as the said officer may allow, to the effect that the diesel oil operated internal combus- tion engines have actually been used for replacement of the petrol opera- ted internal com- bustion engines in the aforesaid taxis.

Nil

Internal Combustion Engines

Provided that— (i) an officer not below the rank of an Assistant Col-

NO. 64183-CENTRAL EXCISES

G.8.R. 148(E).—In exercise of the Dowers conferred by sub-rule (1) of rule 8 of ihe Central Excise Rules, 1944, the Central Government hereby exempts refrigerating and air- conditioning appliances and machmedy, all sarts, and parts thereof, falling under Item No. 29A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), (herein- after referred to as the laid Roods), in respect of the first clearances of the said goods for home consumption by or on behalf of a manufacturer from ODC or more factories upto an aggregate value not exceeding rupees two and a half lakhs, cleared on or after the 1st day of April m anv financial year, from the whole of the duty of excise leviable thereon under section 3 of the said Act;

Provided that the aggregate value of the first clearances ct the said goods from any factory by or on behalf of one or more manufacturers at nil rate of duty under this, notification shall not exceed rupees two and a half lakhs in any financial year.

2. Nothing contained in this notification shall apply If tbe aggregate value of clearances of all excisable goods for home consumption,—

(i) by or on behalf of a manufacturer, from one or more

factories, or

fii) from any factory, by or on behalf of one nr more

manufacturers.

had exceeded rupees two and a half lakhs during the proced- ing financial year.

3. Where a manufacturer has not cleared the said goods in the preceeding financial year, or has cleared the said goods for the first time on or after the 1st day of August in the preceding financial year, the exemption contained year, the exemption contained in this notification shall b" appli- cable to such manufacturer.—

(i) if he filei a declaration with the Assistunt Collector of Central Excise that the aggregate value of clea- rances of all excisable Roods by him or on his be- half, for home consumption, from one or more fac- tories, during the financial year is not likely to ex- ceed rupees two and a half lakhs, and

(ii) if the aggregate value of clearance^ of all excisable toods by him or on his behalf, for home consum- ption, from one or or more factories, during the financial year does not exceed rupees two and a half lakhs.

4. Where the said goods have not been cleared from any factory in the preceding financial year, or have been cleared for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall not be applicable if the aggregate value of clearances of all excisable gkoods from such fac- tory by or op behalf of one or more manufacturers, for home consumption, during the financial year, exceeds rupees two and a half lakhs,

Explanation I.—For the purposes of this notification the expression "value" means the value as determined in ac- cordance with the provisions of section 4 of the Central Excises and Salt Act, 1944 (1 of 1944).

Explanation II.—For the purposes of computing the aggregate value of clearances under this notification, the ciearfinces of any excisable goods, which are exempted from the whole of the duty of excise leviable thereon by any other notification (not beinn a notification where exem- ption from the whole of the duty of sxcise leviable therepn is granttd based upon the valut or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and for time being in force, shall not be taken In to account.

5. This notification shall come into force on the 1st day

of April. 1983.

NO. 65/83-CENTRAL EXCISES

G.S.R. 14V(E) In exercise of the powers cooferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government heieby exempts refrigerating and air- conditioning appliances and machinery, all sorts, and parts thereof, falling under Item No. 29A of the First Schedule to lie Central Excises and Salt Act, 1944 (1 of 1944), (here- inafter referred to as the t>aid goods), in respect o fthe first clearances of the said goods for home consumption by or on behalf of u manufacturer from one or mt'ro fnUories upto an aggregate value not exceeding rupees fifteen lakhs, cleared on or after the 1st day of April in any financial year, fiom so much of the duty of excise leviable thereon under section 3 of the said Act [read with, any other notification issued under sub-rule (1) of rulo 8 of the Central Excise Rules, 1944 and in force for the time being]! as is in excess of fifty per cent of such duly :

Provided that the aggregate value of clearances of the said goods from any factory by or on behalf of one or more manufacturers at Ihe reduced fate of duty under this notification shall not exceed rupees fifteen lakhs in any flnancfal year.

2. Nothing contained in this notification shall apply to a

manufacturers,—

(i) if the aggregate value of clearances, of all excisable poods by him or on his behalf, for home consump- tion from one or more factories, during the preced- ing financial year, had exceeding rupees twenty lakhs ;

(ii) if the aggregate value of clearances of the said goods by him or on his behalf, for home consumption, from one or more factories, during the preceding financial year, had exceeded rupees fifteen lakhs.

3. Where a manufacturer has not cleared the said goods In the preceding financial year, or has cleared the said Roods for the first time on or after the 1st day of August in the pi seeding financial year,, the exemption contained in this notification shall be applicable to such manufacturer,—

(a) if he flies a declaration with the Assis'ant Collectoj

of Central Excise,—

(i) that the aggiegdte value of clearances of all excis- able goods by him c on his behalf, for home consumption, from one or more factories, during the financial year is not likely to exceed rupees twenty lakhs, and

(ii) that the aggregate value of clearances of the said goods by him or on his behalf, for home consump- tion, from one or more factories, during the finan- cial year is not likely to exceed rupees fifteen Inkhs; and

(b) (i) if the aggregate value of clearances of all excis- able goods by him or on his behalf, for home con- sumption, from one or more factories, during the financial year does not exceed rupees twenty lakhs, and

(li) if the aggregate value of clearance? of the said goods by him or on his behalf, for home consumption, from one or ,nore factories, during the financial year does not cscced rupees fifteen lakhs.

4. Nothing contained in this notification shall apply,—

(i) if the aggregate value of clearances of all excisable goods from any factory by or on behalf of one or more manufacturers, for some consumption, dui- Ing the preceding financial year, had exceeded rupees twenty lakhs,

(il) if the aggregate value f clearances of the suid j?oodi from any factory by or on behalf of one oi more manufacturers, for home consumption, during the preceding financial year, had exceeded rupees fif- teen lakhs.

5. Where- the said goods have not been clcaied irom any factory in the preceding financial year, ty have been cleared for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall not be applicable,—

(i) if the aggregate value o> clearances of all excisable goodg from such factory by or ^n behalf of one or more manufacturers, for home consumption, dui- ing the financial year, exceeds lupecs iv.cnty bkhs,

(ii) if the- aggregate- value of clemaucM of the said Roods from such factory by Or on behalf of one or more manufacturers, for home consumption, during the financial year, exceeds rupees fifteen lakhs.

Explanation I.—For the purposes of this notification the expression "value" means the yaiue its determined in accor- dance with the provisions of section 4 of the Central Excises and Salt Act, 1944 (1 of 1944).

Explanation II,—For the purposes of computing the ajjgie- gate value of clearances under this notification, the clearances of any excisable goods, which are exempted fiom the whole of the duty of excise leviable thereon by any other notification (not being a notification wheio exemption from the whole oF the duty of excise leviable thereon is gi anted based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules. 1944 and for the time being in force, shall not be taken Into account.

6. This notification shall come into force on the 1st day of April, 1963

1. K. BATRA, Under Secy.

NO. 66/83-CENTRAL EXCISES

G.S.R. 15

THE TABLE

Description

Condition

s.

>.

N<

(2)

(I)

(3)

1.

2.

All parts of electric motors other than stators, rotors and die-cast rotors. Stators, rotors and die-cast rotors.

If such stators, rotors and die- cast rotors are used in the factory of production as com- ponent parts in the manu- facture of electric motors on which the duty of excise under the said Act is loviable whether in wholo or in part.,

i

Electric motors, gtators, •ortors and die-cast rotors.

If such electric motors, statocs, rotors and die-cast rotors are used in the factory of pro- duction as component parts in the manufacture of —

fi) refrigerators, air-condi- tioners, or refrigerating or air-conditioning app- liances or machinery fall- ins under Item No. 29A of the said First Schedule; or

(ii) electric fans falling under Item No. 33 of the said First Schedule; or

(iii) domestic electrical app- liances falling under Item No. 33C of the said First Schedule.

on which the duty of excise under the said Act is leviable whether in whole or in part.

4. Electric motors.

If such electric motors are used within the factory of produc- tion for further manufacture of electric motors on which the duty of excise under the Act is leviable whether in whole or in part.

5. Electric motors designed to work at a pressure not exceeding 5 vol's, t.iiclita- tors, rotors and die-cast rotors designed for use in such electric motors.

NO. 67/83-CENTRAL EXCISES

G.S.R. 151(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of lie Central Excise Rules, 1944, and in supersession of the notifications of the Government of fndin in the Ministry of Finance (Derailment of Revenue and Insurance) Or Department of Revenue, as the case may be, No. 42/76-Central Excisd dated the 1st March, 1976 and No. 69/79-Central Excises, dated the 1st March, 1979, '.he Central Government hereby exempts goods of the description specified in column (3) of the Table annexed hereto and falling under the sub-items specified in the corresponding entiy in column (2) of the said Table, of Item No. 32 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 1hp sr;'l First Schedule as in in excess of the amount calculated nt

the rate specified in Lhe corresponding entry in column (4) of the said Table.

THE TABLE

Rate

Description

s.

Explanation II.—For the purposes of determining, under this notification the classification and nomenclature of bulbs or lamps or, a" the case may be, the wattage, length or diameter of bulbs or lampi, the definition ai well AS 'he procedure for testing, including allowances for tolerances :is prescribed in the Indian Standard Specifications shall be adopted.

Sub- >. Item

Nc

V. LAKSHMTKUMARAN. Under S;cy.

(4)

(2)

(3)

(1)

10 percent,

1. (1)

ad valorom.

Visual indicator lamps used in telephonic and telegraphic switch boards and for alliod purposes.

10 percent,

Miniature Bulbs

2. 0)

ad valorem.

3. (1)

Nil

Krypton or Argon gas filled bulbs (lamps) for Minere* Cap Lamps

4. (1)

Nil

Vacuum and gas filled bulbs not exceeding 60 watts, other than those speicfled in S. Nos. 1 to 3 above

20 psr cent.

Fluorescent lighting tubes.

(2)

5.

ad valorem.

Explanation I.—For the purposes of this notificatior 'Miniature Bulbs' shall mean only such bulbs or lamps (ex eluding Kiypton or Argon gas f.llrcl bulbs (lamps) for Miner' Cap Lamps which have the following wattage nnd dimer sions, namely:—•

(i) Wattage not exceeding 6 watts; (ji) length less than 30 ram (nominal); ami (iii) diameter less than IS mm (nominal).

1407 GI/82-6

No. 68/83-CENTRAL EXCISES

cified in the corresponding entry in column (2) of the laid able, of Item No. 34 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from "o much of the duty of excise leviable thereon under the said Act at the rate specified in the said First Schedule, *s is in excess of the amount calculated at the rate specified in the corres- ponding entry in column (4) of the said Table, subject to the conditions, If any, laid down in th" corresponding entry in column (5) thereof.

G.S.R, 152(E).~-In exercise of the powers conferred by eub-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 (Depaitment of Revenue¹) No. 244/82-Central Excises, dated the 1st November, 1982, the Central Government hereby exempts motor vehicles and tractors of the description specified in column (3) of the Table hereto annexed nnd falling under the sub-items spe-

TABLE

Sub-Item No. Description of motor vehicles and tractors

S. No.

Rate

Conditions

(2)

(3)

(4)

(5)

0)

Powered cycles and powered cycle rick- Nil

1. KD

shaws

Two-wheeled and three-wheeled motor

Nil

2. Kl)

vehicles specially designed for use by the handicapped.

3.

Ten per cent, ad valorem

—

Kl)

Two-wheeled motor vehicles of engine capacity not exceeding 100 cubic cen- timetres.

(2)

(3)

(4)

(1)

(3)

Fifteen per cent, ad va-

4.

Three-wheeled auto rickshaws.

KD

lorem.

Fifteen per cent, ad va-

5.

Three-wheeled saloon cars.

Kl)

lorem.

If— (0 an Officer not below the rank of an Assistant Collector of Central Excise (hereinafter referred to as the said Officer) is satisfied that such three- wheeled saloon cars are required for use sololy as taxis; and

(ii) the manufacturer furnishes to the sai

Officer a certificate from an Officer authorised by the concerned State Trans- port Authority In this behalf within three months of the date of clearance of the three-wheeled saloon car by the manufacturer after payment of duty or such extended period as the said officer may allow to the effect that each such three-wheeled saloon car has been registered for use solely as a taxi.

I(2)0Xa)

6.

Petrol-operated saloon cars of engine capacity not exceeding 1200 cubic centimetres.

Five per cent, ad valorem plus rupees nine thou- sand five hundred per

car.

If—

1(2X000

7.

Five per cent. ad vahri'tn plus rupees four thou-

Petrol-operated saloon cars of engine capacity not exceeding 1200 cubic centimetres.

sand seven hundred and fifty per car.

(I) an Offber not below the rank of an Assistant Collector of Central Excise (hereinafter referred to as the said Officer) is satisfied that such saloon cars are required for use solely as taxis; and

GO the manufacturer furnishes to the said Officer a certificate from an Officer authorised by the concerned State Transport Authority in this behalf within three months of the date of clearance of the saloon car by the manufacturer after payment of duty or such oxtended period as the said Officer may allow, to the effect that each such saloon car has been registered for use solely as a taxi.

8, 1(2) (OOO

Potrol-opcratod saloon cais of ongiiw capacity exceeding 1200 cubic conti motros but not oxceeding 1500 cubic centimetres.

Five por cont. ad valorem plus rupees ton thou- sand and fivj hundred per car.

If-

9. IG) 0X")

Petrol-operated saloon cars of engine capacity exceeding 1200 cubic centi- metres but not exceeding 1500 cubic centimetres.

Five pm cent, ad valorem plus iupoos five thou- sand savon hundred and fifty por car.

(i) an Officor not bolow the rank of pn [ Assistant Collector of Cental Excise (hereinafter referred to as tho said Officer) is satisfied that such saloon cars aro required for use solely as taxis; and

(ii) tbo manuffctuier furnishes to tho suid Officer -a certificate from an Officer authorised by the concerned Sts to Trans- port Authority in this behalf within th-ee months of the date of clearanco of the saloon car by tho manufacturer after payment of duty or such extended period as tho sfl id Offiujr may allow to the effect that each such saloon car has boon registeied for use solely as a taxi.

(4)

(2)

(5)

(3)

(1)

I(2)(i)(a)

10,

Five per cent, ad valorem plus rupees fourteen thousand por car.

Diesel-operated saloon cars of engine capacity not exceeding 1500 cubic centimetres.

11. I(2)(iX&)

Diesel-operated saloon cars of engine capacity not exceeding 1500 cubic centimetres.

Five por cent, ad va lorem plus rupees seven thousand and sovel lnindrod per car.

If- (i) an Officor not bolow the rank of an Assistant Collector of Central Excise (hereinafter referred to as the said Officer) is satisfied that such saloon cars arcjroquired for use sololy as taxis; and (ii) tho manufacturer furnishes to the said Officer a certificate from an Officer authorised- -by the concerned SUto Transport Authority in this behalf within throe months of the date of clearance of tho saloon car by the mrnu- facturer after payment of duty or such extended period as tile said Officer may allow, to. tho eflfoct that each such saloon car has been registered for use solely as a taxi.

Flftoti pei" cert, ad valo-

Motor vehicles othsr than salotn ecus.

12. KWXb)

ro m.

Twenty per cent, ad valo-

Me tor Vfhlcles

13. K-'XU)

rem.

Fifteen per cont ad va lo-

Motor vehicles other than saloon ca I'S.

14. 1(3)

rcm.

Dumpers conforming to tho following Ten por cont. ad valorem.

1(3)

15.

spocifktf tions :—

(a) tho net weight (excluding paylotil) cf the dumper is more than 8 ton- nes;

(b) tho dumper is designed for a maxi- mum payload uf 10 tonnes or mo-o; and

(o) tho dumpoi" is designed for use off

tho high \vn y.

Three-axled motor vohlclos other th;m Ten por cent ,\d valorem,

16. 1(3)

articulated vehicles,

Nil

Trfictors of Draw-Rdr Horse Power It!

17. II

and below.

Ten per cent, ad vclorem.

U

18.

Tractors of Draw-Bar Horse Powjr ex- ceeding 12 but not e\c

Ten po; cent, ad valorcn.

Tractors of Draw-Bar Hoiso Power ex-

19.

If an Officer not bolow the rank of an n

ceeding 50.

Assistant Collector of Central Excise is satisfied that such tractors aie used solely for agricultural purposos.

Exp1an-tion:-FGr the purposos of this notification,—

(1) The expression "poworetf cycle" or "powered cycle rickshaw" moans a mechanically propolled cyclo or, as tho caso may be

mechanically propolled cycle rickshaw, which may also bo pedalled, if any necessity arises for so doing.

(2) Tho oxprossion "articulated vehiclo" moans a motor vehicle to which a tratlor is attached in 6uch a manner that a part of th

c trailor Is superimposed on. and a part of the weight of tho trailer; is borne by, tho mitor vehicle.

NO. 69/83-CENTRAL EXCISES

r sw 153(E).—In exorcise of the powers confened by

NO. 70/83-CENTRAL EXCISES cisw dated the 25th February, 1983, namely :-

In the said notification, lor the words "at the rite of fifteen per cent ad valorem", the woids 'at the rate JK five thousand tix hundred *nd twenty- five per car" shall be substituted.

V. LAKSHMI KUMARAN, Under Secy.

G.S.R. 154(E).—In exercise of the powers conferred bv sub- rule (1) of rule 8 of Ihe Central Excise Rules, 1944, the Cen- tral Government hereby exempts goods of the description speci- fied in the Schedule annexed hereto, and (ailing under Item No. 40 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon undtfr section 3 of ihe wid Act ,

SCHEDULE

1. Wheel-chair for the sick or invalid

2. Medical table

3. Operation table

4. Orthopaedic table

5. Plaster table

6. Obstetric or labour table

7. Post-mortem table-

8. Special hospital bed

9. Maternity cot with or without crib

10. Crib

11. Obstetric bed

12. Oxygen cylinder at^nd

13. Medicine stand

14. Crib stand

15. Saline stand

16. Surgical instrument cabinet

17. Patient trolley

18. Stretcher trolley

19. Anaesthetic trolley

20. Incubator trolley

21. Hydraulicully operated dental chair and operation table.

J. K. BATRA, Under Secy.

NO. 71/83 CENTRAL EXCISES

G-S.R< 155(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description Specified in column (2) of the Table hereto annexed and falling Mnder Item No. 46 of the First Schedule to the Central 'Excises Hnd 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 hi excess of the amount calculated at the rate specified in the con esponding entry in column (3) of the said Table, subject to the condi- tions, if any, laid down in the corresponding entry in column (4) thereof.

TABLE

Description

Rate

Condition

s.

No

3

4

2

1

Nil

Nil

I. Face powder cases, spectacle cases, mathematical boxes, geometry boxes and colour boxes.

Metal containers Nil

2.

If in or in relation to the manufacture of such metal containers no process is ordinarily carried on with the aid of power.

3. Metal containers Nil If reformed out of metal

NO. 72/83-CENTRAL EXCISES containers commonly known as flattened containers or folded containers, falling under the said Item No. 46 on which the duty of excise under section 1 of tlie said Act has already been paid.

Metal containers Nil

4.

G.S.R. 156(E).—In exercise of the powers conferred tjy sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government or India in the Ministry of Finance (Department of Revenue) No. 321/77-Central Excises, dated the 21st November, 1977, the Central Government hereby exempts tools, falling under sub- item No. (in) of Item No. 51A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), manufac- tured in a factory and intended for use in the factory in which they are manufactured, or in any other factory of the same manufacturer, from the whole of the duty of excise leviable thereon under section 3 of the said Act,

Provided that where such use is in a factory of a manu- facturer, different from his factory where the said tools have been manufactured, the exemption contained in this notifica- tion shall be allowable subject to the observance of the procedure set out In Chapter X of the Central Excise Rules, 1944.

If manufactured in an ord- nance factory belonging to the Central Government and used for purposes of defence in such factory or in any other ordnance factory belonging to Cen- tral Government or de- fence establishment.

Nil

Metal containers

5.

If such containers aro pro- duced by the manufacturer thereof without t!ie aid of power from sheets which had been tinned, printed, coated ox lacquered by others with the aid of powof.

6.

Ten per cent, ad valo- . rom

NO. 73/83-CENTRAL EXCISES Gas cylindeis, con- forming'to the specifications laid down in 13:7285-1974 or 15:7312-1974 of the Indian Standard Institution.

If such cylinders ar0 manu- factured in any factory whoso annual licenced ca- pacity for manufacturing such cylinders as certified by the Development Officer of Directorate General of Technical Development does not exceed one lakh numbers of such cylinders.

GJS.R. 157(E).—In exeicise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts pressure cookers, falling under Item No. 54 of the First Schedule to the Cential Excises aDd Salt Act, 1944 (1 of 1944), from the whole of the duty of oxcisn leviable thereon under section 3 of the said Act.

NO. 75/83-rFNTRAL FXCISRS'

ti.S.R. 15v sub-rule CD of rule 8 of the Central Excise Pules, 1

fn the Schedule annexed to the said notification, after

S. No, 41, the following shall be insoited, namely ;—

MO. 74/H'<-CEN1RM. EXCISES

"42. Agricultural giade pyrites.

43. Pressmud, bagaise, OT dust and fly ash." C.S.K I58(li).—In exeicisc of (he powers (.oijTeirni by sub- rule (1) of rule B of (he Centi.il Excise Rules, l<>44. the Cential Govcinmenl hereby direct-, that each of the notifica- tions o( (he Government of India in the Dcnaitmsril of Revenue and Banking, or in (he Minishy of Finance (Dcpail- met of Revenue), as the case r.iay hp, specified in column (2) of the Table hereto annexed shall lie amended or fuithei amended, as the case mry be, in the manner, specific d in the conesponding entiy in column (3) of the said Table,

TABLE

Notification No.

Amendment

s. N. o. 'Uiddnte

1

7,

1. 179/77-GWral Excises, dite 1 (he! Nth June, 1977.

NO. 76/83-CENTRAL EXCISES In tho Mid ri'iiificilion., the following proviso shall bo added at (ho end, namely:— "1'rovided I hut nothing contained in this uotifi" cation shall apply to a Sandalwoo.l nil";

105/XO-CerKwl Excises, dated the 19th June, 1080

fn tile ^aul notillcation after pira^nph 4, the following paiMjjuph shall be inseftetl, nwnely : —

G.S.R. 16O(EJ.—In exercise of the powers conferied by sub- rule (1) of rule 8 of the Central Excise Rules, 1941, the Central Government hereby exempts fuel efficient kerosene burners and stoves falling under Item No. 68 of the fiist Schedule to the Central Excise and Sale Act, 1944 (1 of 1944) from the whole of the duty of excise leviable thereon under section 3 of the said Act,

"5. Nothing contained ii" this notillcation shall apply to Sindttlvvnod ml ";

46,81-Ccntral Excises, dated the 1st March, 1981,

Explanation.—For the purpose of this notification, a burner or stove shall be deemed to be fuel efficient if it has a thermal efficiency of 55 per cent or more and certified accordingly by an offlcci, not below the rant of Deputy Secretary to the Government of India, in the Deparlm:nl of Petroleum. Government of India.

In the said nitifidilion, in piragrinh 1, before the Explanation, the following proviso shall bz inserted, namely : -

"Provided that nothing contained in this notifi- cation shall apply to San- dalwood oil."

1407 Gl/87—7.

NO. 77/83-CENTRAL F.XCISES

G.S.R. 161(E).—In e.\crcisc of the powers conferred by sub- mle (1) ?f rule 8 oi the Cential Excise Rules, 1944 iind in supersession oi the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 105/ 80-Ccntral Excises, dated the 19th June, 1980, the Central Government hereby exempts goods, other than bandlwoud oil, falling under Item No. 68 of the First Schedule to the Cen- tral Excises and Salt Act, 1944 (1 of 194), (hereinalter re- ferred to us the said goods), in respect of the ilist clearances of the said goods for home consumption by or on behalf of a manufacturer from one or moie factories upto u \n1ue not exceeding rupees thirty lakhs, cleared on or after the 1st day of April jn and financial year, from the whole of the duty of excise leviable thereon under section 3 of the said Act :

Provided that an Officer not below the nmk of an Assistant Collector of Cenlral Excise Is satisfied that the sum total of the value of the capital investment mHde from time to time on plant and machinery installed in tho industrial unit in which the said goods, under clearance, arc manufactured, is not more thnn rupees twenty laVhi :

Provided further that the total value of ihc fiist cli'aiances of the said goods from any factory by or on behalf of one or more manufacturers at nil rate of duty under this notifi- cation shall in no case exceed rupees thirdly lakhs in a financial year.

2. Nothing contained jn this notification shall apply if the aggregate value of cleaianee.; ot all excisable poods iiom an> luctory by or on behalf -jf one oi more manulactuius, 1oi home cunsumpiioti, during the pi ending linwiciiil >eai hud exceeded rupees forty hkhs

3. Nothing contained m (Ins notification snail apply tn ,i mnmifaLtuici,—

(a) if the ageicgjie value ot cle.nann-'s oi all exusablc goods by him oi on his behalf, foi home consump- tion, fiom one or more fm.li>rio& duimg tlic preceding financial year, lias exceeded nipecs foiiy lakhs, or

(b) who is a pumaiy manufactuici us icfcued to in rule 56C of the Central Excise Rule , l'J44 and who avails of the .pecial proce lure laid down m the said rule.

4. Notwithstanding .mjHung contained m paiagraph 2 and (.laiiNc (a) of paragiaph 3, th; c\;mption contained m this notification shall apply —

li) foi the >eai 1 yy3-iS4 10 a maniuaauLei who is eligi- ble foi availing the credit gnmtej under the nolifi cation of the Government of India in the Ministii of 1 jnance (Drpaitmenl ot Revenue) No 2K3/82- Ccntral Excises, dated the 27th Novembei, 1982, foi any of the said, goods, if such manufnc'uiei was digiblc for exemption iindci the notification of the Government of InJu in the Ministry ol 1-inunce (Department of Revenue) Nu 105/SO-Ccntial Excises dated the 19th lime, J9S0 during the year 1982-8^ for such of the said goods ;

Cii) foi the year 1984-85 to a manufacturer who is eligible tor availing the credit gianted under the notmca- tiou of the Government of India in the Ministiy ol Finance (Depaitment of Revenue) No. M)/K3-Cential F\cises, dated the 1st Match, 1983, foi any of the said .goods, if such manufactuier was dijiiblc foi exemption under this notification dicing the vear 1983-84 foi such of the said goods

Explanation I.—While deteirnining the siim total of the value of the capital investment only the face value of the in- vestment at the tune when such investment ww made shall he taken into account, but the value of the investment made on plant and maehineiy which have been lemoved perma- nently from the industrial unit or rendered unfit toi anv use shall be excluded 1"iom such determination.

hxplunalion 11—1 oi the puiposcs o" computing the value of cleaiances under this notification, the clearances of excis- able "goods, which arc exempted from thi whole of the duty of excise leviable theieon by any otijer notification ("not beint; a notification where exemption from the whole of ll^ duty of excise, leviable thereon is granted based upon the value or quantity of clemances made in a financial >eai) issued under sub-rule (1) of nils 8 of the Centra] Excise Rul^s 1944 and for the time being in foicc. shall not be taken into account.

Fxplanation III,—For the puiposc of computing the value of cleaianccs under this notification, the cleaiances of 1he said goods, by a raannfac* ucr who is a secondaiy manufac- turer as referred to in role 56C, of the slid uiles, uidei the pjovisious of the said rule 56C, exxept the clearances efltcled in terms of the fourth proviso to sub-rule (1) of the said rule 56C, shall not be taken into account.

5. This notification shall come into foice with effeu fiom the 1st day of Apiil, 19S3

V I \KSHMIKUMAR'\N, Un ler Secy NO. 7S/83-C£MKAI. EXUSF^

G.S.R. lbl(E).—In oxpi^isc ot the powers conieiicd by sub-rulo (0 oi rule 5bA of die Ccntial Excise Rules, 1944, the Central Government heicby makes the following fuilhcr amendment in the notification of the Government ot India in the Ministry of Finance .Department of Revenue) No. 223/ 62-Ccntral Excises, dntod the 29th E>ccember, 1962 namely:—

In the said notification, aJtci Item 5S, the following Item shall lie insoited, namely :~

"59 Textured yam, falling under sub-item lld)l,b) ot Item No, 18 of the First Schedule to the Ccntial Excises and Salt Act, 1944 (I of 1944J.

NO. 79/83-CfcNTRAL EXCISES

G.S.R. 163(E).—In exercise of the powers conf.cn ed by

section 37 of the Central Excise ami Salt Act, 1944

1. (1) These nilcs may be called the Central Excise (4th

 (1)           0)                                  (3)                             (4)
 18. Sub-item II  of item No. 18  Nylon  filament  yarn,  other  then  textured. Weight                       —
 19.    II                    Nylon filament yarn,  tcxturod.                  Weight
 20.    ,,                    Polyostor filament yarn,  othor  than  textured.  Weight                        —•
 21.    >i                    Polyester  filament  yarn,  textured.            Weight                         —
 22. 26                       Stool ingots  including steel molting  scrap,    Weight                        —,
 23. 26A                      Copper                                           Weight            Provided  that  such copper  is manufac-
                                                                                                   tured  in  (>n  integrated  ore-basod
                                                                                                   plant.
 24. 26AA                     Iron or steel  products                          Weight            Provided  that  such  iron  or  steal  pro.
                                                                                                   ducts  arc  manufactured  in  an  in-
                                                                                                   tegrated  ore-based  steel plant or in a
                                                                                                   factory  with  the  aid  of  electric  fur-
                                                                                                   nace.
 25. 26B                      Ztoc                                             Weight            Provided  that  such  zinc  is  manufac-
                                                                                                   tured  in  an  integrated  ore-based
                                                                                                   plant,
 26. 28                       Tin plates and  tinnod shoets                    Weight                        —
 27. 30B                      Motor  starters                                  Number                        —
 28. 31(1)                    Electric  batteries  (Dry  typre-othor  than  metal Number                     —
                                jacketed  batteries).
 29. 31(1)                    Electric  batteries  (Dry  type-motal  jacketed  Number                        —•
                                batteries).
 30. 31(2)                    Electric batteries (storage type)                Number
 31. 32(1)                    Vacuum and  gas filled olectric bulbs  other  than Number
                                miniature  lamps  and  visual  indicator  bulbs
                                used  in  telephonic  and  telegraphic  switch
                                boards  and  for  allied  purposes.
 32. 32(1)                   Mlnaituve  electric  bulbs  and  visual  indicator Numbor
                               lamps used  In telephonic and  telegraphic
                                switch  beards and  for  allitd  purposes.
    32(2)                    Fluorescent  lighting  tubes                     ; Numbtr                       _
33.
 34. 32(3)                   Sodium and  Mercury vapour discharge lamps.       Number                        —
 35. 341(1)                  Two-wheeled  motor  vehicles  of  engine  capacity Number                       —
                                not  exceeding  100 cubic  centimeters.
36. 341(1)                   Two-wheeled  motor  vehicles  nof  falling  undor Number                        —>
                                S.No.  35.
 37. 341(1)                  Three-wheeled  motor  vehicles                    Number
38. 341(2)                    Motor vehicles other  than saloon cars           Number                        —
 39. 341(3)                   Motor vehicles othor sthan saloon cars           Number                        —.
40. 34U                      Tractors, including  agricultural  trnctoi.       Number
41, 34B                       Works  trucks                                    Number                        —
42. 63                       Wire  ropos                                       Weight                        —
43. 64                        Carbon  black                                    Waight                        —
44. "                        Rubber  processing chemicals                      Weight
    68                       Concrete  Mixers                                  Number                        _
43.
46. 68                       Graders, Excavators, Bulldozers and  other earth  Numbor                        —
                                moving  equipments.
47. 68                       Locomotives                                       Nurabtr                       —
48. 68                       Railway  wagons                                   Number                        —.
                                                       TABLE—B
SI.   Item No. of the  First        Description of goods.                      Unit for                    Conditions
No.   Schedule to  the                                                        calculation
      Central Excises and
      Salt Act, 1944.
(1)         (2)                                 (3)                                   (4)                      (5)
 1.  14                      Pigments, colours, paints, enamels, varnish*;.,  Value
                                blacks and cellulose lacquois.