The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 337] NEW DELHI, TUESDAY, SEPTEMBER 13,1983/BHADRA 22, 1905
Separate Paging is given to this Part in order that it may be filed as a separate
compilation
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART J / _ S E C. 3(i)J MINISTRY OF FINANCE(Department of Revenue)
NOTIFICATIONS
New Delhi, the 13th September, 1983
No. 245/83-CENTRAL EXCISE
G.SJR, No. 699 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession ot the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 161|66-Central Excises, dated the 8th October, 1966, the Central Govern- ment hereby exempts Patent or Proprietory Medicines falling under Item No. 14E 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 of duty calculated on the basis of the value of the said medicines arrived at after allowing a discount of 15 per cent on the retail price of the said medicines specified in the price list referred to in paragraph 19 of the Drugs (Prices Control) Order, 1979, issued under section 3 of the Essential Commodities Act, 1955 (10 of 1955):
Provided that the aforesaid exemption shall be allowed only if—
G) no other deduction or discount from such retail price is claimed;
(ii) the said price list represents the retail price at which the medicines are ordi- narily sold; and
(iii) the manufacturer claims exemption under this notification in respect of all the medicines cleared by him, the retail price of which in specified in the said price list
Explanation:—Li calculating the value of the said medicines the amount of excise duty payable, if, any, shall be deducted before allowing the dis- count from the retail price referred to in the said price list.
2. This notification shall come into force on the 12th day of October, 1983.
[F. No. 6|28|80-CX. I]
No. 246/83-CENTRAL EXCISES
G.S.R. 700(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of' the Government of India in tbe. Ministry of Finance (Department of Revenue) No. 81|83-Central Excises, dated the 1st March, 1983, namely :—
In the said notification, after Serial No. 79 and the entry relating thereto, the following Serial No. and the entry shall be inserted, namely:—
"80. No. 245/83-Central Excises dated the 13th September, 1983."
[F. No. 6|28|80-CX.I] B.R. TRIPATHI, Under Secy.