Subject NOT available

(i) a credit of an amount to 15 per cent, of the duties ol excise paid on clear- ance, of such specified goods exceed- ing base cieaiances but not CM.ceding 1 10 per cent, of the base clearances; and

(ii) a credit of an amount equal to 20 per cent, of the duties of excise paid cm clearances of such specified goods ex- ceed;ng 110 per cent, of the base clearances,

my be granted suhecjt to the conditions, if any, Decided in the corresponding entry in column (5) f the said Tables and the conditions' specified slow :—

fi) The clearances 'including the base clear- ances) of the specified poods mentioned in column (3) of the said Tables shall be computed separately in respect of each serial number of the Tables specified in the corresponding entry in column CD of the said Table*, in terms of the unit for calculation specified in the corresponding entry in column (4) of the said Tables and in respect of each such serial number, the aggregate of the clearances of all the goods specified in column (3) of the said Tables aaainst the said serial number shall be taken into account.

(ii) Tn detemiiiiiiiii the clearances (including the Mse clearances) of the specified goods, the clearances of the specified goods exempted from the whole of the duties of excise leviable thereon under any or all of the said Acts and the clear- ances of the specified goods for export shall also be taVen into account,

(iii) No credit shall be allowed to aiw manu- facturer before the 1st day of April. 1985.

(iv) No civdit shall be allowed in respect of a factory from which clearances of the specified goods—

(a) were effected for the first time on or

after the 1 st clay of April. 1081; or

(b) wen not effected during Ibe financial ye-.irs IQS1-82. 1<582 83 and 1083-R4:

(v) No credit shall be allowed in respect of the duties of excise paid on the clearances of the specified goods in CXLCSS of 160 per cent of the base clearances.

(vi) J-or Jo'crminiiv.' Ihc clearance-; of die specified goods mentioned auginst seiial numbeis 23, 24, 25 and 26 ot the said Table A. (hereafter in this clause relerrcd to ai the said specified goods) in iespeet of the base period or the incentive period, die quantity of ihc said specified goods received in the factory lrom outside during the base period or the incentive perioJ for the manufacture of the said specified goods shall respectively be de- ducted from the clearances of the said specified goods effected during the base period or the incentive period

tvii) Nofwi n .Utndmg anything contained in clause (ii) above, for determining the clearances of the specified goods mention- ed against serial numbers 23 24, 25 and 26 of the said Table A (hereafter in this chine referred Hi as the said speci- fied poods) in iexpect of the base period or the incentive period, the clearances the aid specified coods effected within the factory of production during such periods for use in Ihe manufacture of the s lid specified goods shall not bo taken into account.

Explanation.—-For ihe purposes of this r.otifi-

ation,—

(1) "base clearances'*!—

(a) in the case of a factory which had not remained closed for a period of mor; lhan 15 days at one time during trn base period due to any reason—-

(i) in respect of goods specified in column (3) of the said Table A means 110 pec cent of ihc clearances of such goods from such factory during the bas; peiiod; and

(ii) in respect of goods specified in column (3) of the said Table B, meai> 120 per cent of the clearances of such goods from such factory during the base period;

(b) in the cas>= of a factory wb^h had re- mained closed for a period of more than 15 day, at one tiir.e during the base period due to an\ reason, means the clearances as determined und^r suh- clause (i) or, as the case may be. sub- clauj; (ii) of chuse (a) above multiplied by the factor ^(-.*>. where \ denotes the

365-X

total number of daws comprised in the period or. as the case may be, periods

duimg whicK the lactory was SO closed. cd.

(2) "base period" snail bt the \ear in which the aggregate ok the clearances of specific] goods, during the period, commencing on and ljom the 1st day of March, i9S 1 and ending with the 28th day of February, 198^, or the period commencing on and from the 1st day of March. 1983 and ending with the 2Qlh day of Fcbruaiy, 19SJ, whichever vsas higher :

(3) "duties of e\dse paid" means the sum total of the duties of excise, if any, paid under the Cent- ral Excises Act, tlv Additional Duties of Fxcise (Textiles and Tcctib Articles'! Act, 1978 (40 of 1478; and clause r>2 of the Finance Bill, 1984, which clause Ins, by virtue of the declaration made in the said Bill'under the Provisional Collection of Taxes Act, 1 <-)'•! i (16 of 1931), the force of law.

(4) "effective rate of duty leviable under the Central hxcis^s Act" meiiiis the rate of duty speci- fied in the First Schedule to the Central Excises Act, read with anv notification issued under sub-rule (lj of rule R of thj Central Fxcise Ruls, 1944 and for thc time being in foice (other than a notification providing for any exemption for giving credit with respect to, or reduction of duty of excise on such goods equal to, any duty ol excise already paid on the raw mait-nal or component parts used in the production or manufacture of such goods).

(5) "value",—

(a) in relation to the goods specified against serial numbers 1 U: 17 of the said Table B. means value as determined in accord- ance with the provisions of. section 4 of the Central Excises Act;

(h) in respect of the goods specified against serial numbers 18 to 23 of the said Tabb B, means value as deter- mined under clause (a) above or, as the case mav be, in accordance with the provisions of the notification of Government oi India in the Ministry of Finance. Department of Revenue and Insurance. No. 120|75-Central Excises, dated the 30th April, 1975.

TABLE A

calculation

SI. hem No of Lho Description ol goods Unit for Conditions N o. First Schedule to the Central Excise, and Suit Act, 1044

(1) 12)

(3)

(4)

(5)

1, 14A Soda Ash Weight

2. 14AAU) Calcium carbide, bleaching paste and bleaching Weight —

powder, sodium hydiosiilphitc, bicaibonule

of sod i, linjiriima'es ol potassium 01 sodium

hydiogen pero'ide and potassium permanga-

nate.

1, I4H Caustic soda and jaustie potash Weight

-

4 I4C Glycennc Weight —

5 U DD Synthetic Organic products Weight —

d. 14G Hydrochloric and Sulphuiic Acids Weights

7. l4H(i) Oxygen

Volume

H. 14Htii), (in) (iv) Chlotine, Ammonia, Carbonu; Acid (caibon Weight

and (\i) diovidc) and Acetylene.

',). 1 5 \ ( li Ariilkuil or synthetic lesins and plastic mate- Weight —

rials and other, muteiials.

10, 15AA Oiganic surfucc aciNc agents (othe than soap); Weight

sm face- Active prepaiations and washing picpaiations.

scooter, motor-cycles moped-, and auto- cycles.

11, |(il(1)(j)(D Tyics lor 2-wheeled motor vehicles namely, Numlx-i Provided that in lespeet ol tyres cleared from the factory, the manufacturer hfis not availed of the exemption^ containtid in the Ministry of Hnance (Department of Revenue! notific.ition No. 107/81- Ccntml Excises, dated the 24th April 1981, oi docs not avail himself of the exemption contained in the Ministry of Finance (Department of Revenue I noli-

(1) (2) 0)

(4)

(5)

fication No. 268/82-Central Excises, dated the 13th November, 1QK2.

12.

~ Tyres from motor vehicles other than those Number

-do- specified against S. No. 11 of this Table.

13. 16f(2Xa),

Tyres for tractors including agricultural tractors Number

-do- 161(3XaXi) and

and tyres for trailers.

14. 17(1)

Uncoated and coated printing and writing paper Weight

(other than poster paper).

Provided that in respect of unooatcd and coated printing and writing paper (other than poster paper) cleared from the fuctory, the manufacturer has not availed of and docs not avail himself of the exemption contained in the Ministry of Finance (Department of Revenue) noti- fication No. 108/81-Central Excises, dated the 24th April 1981;

Provided also that such paper has

been produced out of pulp.

15. 17(1) Paper board and all other kinds of paper.

Weight

Provided that such paper board o T paper has been produced out of pulp.

16. Sub-item I of Ttem Staple fibre and tow of colhilosic origin.

Weight

No. 18.

Staple flbro and tow of non-ccllulosic origin-

17. -do-

Wcfght

acrylic fibre.

18. -do-

Staple fibre and^ tow of non-ceilulosic origin- Weight

Polyester fibre.

19. -do-

Staple fibre and tow of non-cellulosic origin, Weight

not falling under S. No. 17 or S.No. 18.

Weight

No. 18.

20. Sub-item II of Item Man-made filament yarn consisting entirely of cellulosic derivatives or regenerated cellulose or both.

Weight

-do- -do-

21, 22.

Weight

Nylon filament yarn, other than textured. Polystcr filament yarn, other than textured. Ingots, blocks, lumps and sinylar forms of

25

23.

Weight

steel; and waste and scrap of steel.

24. 26A Copper

Weight

Provided that such copper is manufactured

in an integrated ore-based plant.

25. 25' Goods falling under Item No. 25 of the said Weight

F irst Schedule, other than—

(i) goods specified against S. Nos. 2.1 and 27

of this Table; and

Provided that such goods are manufactured in an integrated ore-based steel plant or in a factory with the aid of electric furnace.

(ii) goods falling under sub-items (2) and (5)

of the said Ttem No. 25.

26. 26B Zinc

Weight

Provided that such zinc is m mufaetured

in an integrated ore-based plant.

27. 25 Tin plates and tinned sheets

Weight

28. 30B Motor starters

Number

Number

29. 31(1) Electric batteries (Dry type—other than metal jacketed batteries).

30. 31(1) Electric batteries (Dry type-metal jacketed Number

batteries).

31. 31(2) Electric batteries (storage type)

Number Number

32. 32(1) Vacuum and gas filled .electric bulbs other than miniature lamps and visual indicator bulbs used in telephonic and telegraphic switch boards and for allied purposes.

Number

33. 32(1) Miniature electric bulbs and visual indicator lamps used in telephonic and telegraphic switch boards and for allied purposes.

L 34. 32(2) Fluorescent lighting tubes.

Number

15.  32(3)               Sodium and  Mercury vapour  discharge lampi.     Number
36.  341(1)             Tuo-whcelcd  molor  vehicles  of  engine  capacity Number
                           not  exceeding  100  cubic  centimetres.
37.  341(1)             Two-wheeled  molor  vehicles  not  falling  under  Number
                        S. No. 36.
38.  341(1)              Three-wheeled  motor vehicles.                   Number
39.  341(2)              Molor vehicles olhcr  than saloon cars.          Number
40.  341(3)              Motor vehicles other than saloon cars.           Number
41.  341f                Tractors, including agriculluLal tr.tclois.      Number
42.  34B                 Work trucks.                                     Number
43.  63                  Wire ropes                                       Weight
44.  64                  Carbon  black                                    Weight
45.  65                  Rubber  processing chemical?                     Weight                             —
46.' 6H                 Concrete Mixers                                   Nunthci
47.  68                  Graders,  Excavators   Bulldozers   and   other  Numbci
                           earth moving equipments.
48.  68                  Locomotives.                                     Number
 49.  68                 Railway wagons.                                   Numbc •

TABLF, ]i

Conditions Description of gooHs

Unit for calculation

t,

SI. Item No. of the No.' First Schedule to the Central Ex- cises and Salt Ac 1944

(5)

(4)

(3)

(1) (2)

Value

1. 14

Value

Pigments, colours, paints, enamels, vainishes, blacks and cellulose lacquers. Tyres (other than tubes and flaps).

2. Sub-items 111 and IV of Item No. 16.

Provided that in respict of tyres cleared from the factory, the manufacturer has not availed of the exemption con- tained in'lhe Minisny of Hnance (De- partment of Revenue) nolilicition No. 107/81-Central Excises, dated the 24th April, 1981, or does not avail himself of the exemption contained in the Minis- try of Finance (Department of Revenue) Notification No. 268/82-Central Excises, dated the 13th November, 1982.

Value Value Value

Tubes Flaps Transmission, conveyor or elevator bells or

3. 16 4. 16 5. 16A(4)

belting of vulcanised rubber.

Value

6. lbAA

Synthetic rubber, including synthetic rubber latex" and prc-vulcanised synthetic rubbei latex.

Internal Combustion Engines Electric Motors

Value Value

7. 2* 8. Sub-items (A), (B) &(C) of Item 30.

9. 30A 10. 33B II. 45

Power Driven pumps. Electric wires and cables. Macninory and appliances for determination oJ

Value Value ' Value

weight.

Rolling bearings. Welding electrodes, all sorts. Coated abrassives and grinding wheels. Tool. Tool tips.

12. 49 13. 50 H. 51 15. 5IA 16. 62

Value Value Value Value Value

J7.  67                      Grap'".ite  elcctiodcs  and  anodci.                      Value
 IS.  68                     Machine  tools                                            Value
 )t.  6S                     Air  und gus compicssors.                                 V.ilue
20.  68                      Boilcis                                                   Value
21.  (IK                     C rancii                                                  Valu;
22  6S                       Industrial  ovens and  fuuuces.                           Value                                      -
2"1.  6S Refractory  bricks.         Value

2. Nothing conldincd in this nmitication shall apply lo tho spctiticd poods which .lie produced^ind nuinufjituied in .' fuc li.idi. 7onc Jiid biouglit'to tiny othci place in India.

No. r>6|S 1-CFNTRAL I.;AC LShS

Ci.S.R. 138(E).—In exercise of the powers con- ferred by sub-rule (1) of rule S of the Central hx- cisc Rules, 1¹>44, the Central Governnent herebv directs that each of the notifications of the Govern-

TAHLE

Amendment

SI. Notification No. No and date

(1)

(2)

(3)

1. 24/65-Ccn(ral t-\cises, dated (he In ihe said notification, in the Table, S No. 14 and the enuies relating thciv to slrill 2Sth r-ebru.ir\, I9b5. ho omitled

2. 145 71-Central E*ci-,cs, dated the In the said nolilicaiion, in the Table (after S. No. 7 and the entries relating there 10 the following shall he inserted, namely :—

2dlh July. 1971.

( 1) ( 2) ( 3)

( 4)

"H. (u) Chlorine If used within Ihe faetoiy of production in Ihe manufacture of hydrochloric acid falling under Item No. 14G of Ihe slid First Schedule on which Ihe duty of excise under the slid Act is leviable whether m whole or in p u t ."

3. 18/81-Cential I vcises, daicd ihe In the said notification in the opening paragraph for the brackets, lett;is and wjrds 1st March, 1981. "'(a) giamophoncs, iccoid players, recoid playing decks or record changer de:ks;

(b) Parts and accessories ol gramophones, iccord players, ricoid pi lying decks or ivcord

changer decks; and

(c) giamophonc needles or st>li, falling under sub-items (i), (ii) and (\) rcspejtivelv",

the brackets, letters and words

"(a) gramophones, recoid playeis, recoid playing decks or recjrd ch inger decks; and (b) gramophone needles oi slyli,

lalling under sub-it.-m (0 and (\) rcspccliv;1y" S'I ill h: ,ur, I .u?J.

4. 77'Sl-CentrJl Fxciscs, dated the In the slid notification, in pir.igi'aph 4, after chiuse (ii), th.' Ibllnwing clause shall be 1st MHICII, 1983 mscitud, namely : -

"(in) foi the year I9K5-SO to a m inulactuier who i-, eligible fji a tiling i!i • credit gr intc 1 J

under the notification of the Government of Indii in t h: Minstr> of 1 inance (Department of RevLnue) No. 55/84 C'en ral Ex ises, tla "d ilio Isr Mirch 1984, foi any of Ihe said goods if, such m inufacturer was eligible foi exemption under this no.ificition dunug t h; ycir I9K1-8? foi such ol" the said goods".

5 K3'83-C cnlr.il F w e s, dated (he In the saiil notification, in paragraph 5, aker clans; (n), the l\)lknving clause ,h ill h:

Ni M.n-i h, 19K1.

inserted, namely : -

"(in) for the >ear 19t!5-8(i to J manufactuicr who is eligible for availing (he credit ar.mtcd undci the notificalion of the Government ol India in the Ministtv of 1 in nice (Department ol Revenue) No. 55/84-Central Lxciscs, dated Ihe 1st March, im for an} specified goods if, such manulacturei was eligible for exemption UIULT this nutificjlion during the yeai 1 t)R4-85 for such specified g iods".

No. 57184-t'ENTRAL EXCISES

G.S.R. 139(E).—In exercise of the powers con- ferred by sub-rule (1) of rule 8 of the Central Ex- cise Rules. 1944. the Central Government hereby makes the following further amendment in the noti- fication of the Government of India in the Ministry of Finance (Department of Revenue) No. 95|83- Central Excises, dated the Kt Maich. 1983. namely :—

In the Table annexed to the said notification, after S. No. 21 and the entries relating thereto, the following shall be inserted, namely :—

1 2 3 - 4 5

"22. 30 D.C. micro moiors, 68 Tape deck mechanism.

stators.rotors and die cast rotors.

23. 30 D.C. micro motors, 37AA Tape recorcicis.

slators, rotors and die (including cassette cast rotors. recorders and tope

decks) and tape pla>ers (including cassettee players)'¹.

No. 58|84-CENTRAL EXCISES G.S.R. 140(E).—In exercise of the powers con- ferred by sub-rule (1) of rule 8 of the Central Ex-, cise Rules, 1944, the Central Government hereby rescinds the following notifications of the Govern- ment of India, in the Ministry of Finance (Depart-^ ment of Revenue) or (Department of Revenue and Company Law) or (Department of Revenue and Insurance) or in the (Department of Reve- nue and Banking), as the case may be, namely:—

1. No. 67|57-Central Excises, dated the 28th

August, 1957.

2. No. 114[57-Central Excises, dated the 18th

October, 1958.

3. No. 70|59-Central Excises, dated the 20th

July, 1959.

4. No. 9|60-Central Excises, dated the 20th

February, 1960.

5. No. 99|60-Central Excises, dated the 23rd

July, 1960.

6. No. 50|61-Central Excises, dated the lst/

March, 1961.

7. No. 72|62-Central Excises, dated the 24th i

April, 1962.

8. No. 33|63-Central Excises, dated the lst

March, 1963.

9. No. 150|64-Central Excises, dated the 19th September, 1964.

10. No. 122|66-Central Excises, dated the 7th

August, 1965.

11. No. 112[66-Central Excises, dated the 9th

July, 1966.

12. No. 25|69-Central Excises, dated the lst

March, 1969.

13. No.. 167|69Central Excises, dated the 21st

June, 1969.

14. No. 11 l|71-Central Excises, dated the 29th

May, 1971.

15. No. 20172-Central Excises, dated the 4th

March, 1972.

16. No. 144174-Central Excises, dated the 12th

October, 1974.

17. No. 5O|75-Central Excises, dated the lst

March, 1975.

18. No. 13l|76-Central Excises, dated the

27th March, 1976.

19. No. 118|77-Central Excises, dated the 18th

June, 1977.

20. No. 119|77-Central Excises, dated the 18th

June, 1977.

21. No. 156|77-Central Excises, dated the 18th

June, 1977.

22. No. 329|77-Central Excises, dated the'26th

November, 1977.

23. No. 47|79-Central Excises, dated the 1st

March, 1979.

24. No. 51|79-Central Excises, dated the lst

March, 1979.

25. No. 63[79-Central Excises, dated the lst

March, 1979.

26. No. 70|79-Central Excises, dated the 1st

March, 1979.

27. No. 80|79-Central Excises, dated the 1st

March, 1979.

28. No. 175|79-Central Excises, dated the 24th

April, 1979.

29. No. 195|79-Central Excises, dated the 31st

May, 1979.

30. No. 145|80-CentralExcises, dated the 27th

September, 1980.

31. No. 144|81-Central Excises, dated the 18th

July, 1981.

32. No. 82)82-Central Excises, dated the 28th

February, 1982.

33. No. 83|82-Central Excises, dated the 28th

February, 1982.

34. No. 136|82-Central Excises, dated the 22nd

April, 1982.

35. No. 137|82-Central Excises, dated the 22nd 1507 GI/83-7.

April, 1982.

36. No. 138|82-Central Excises, dated the 22nd

April, 1982.

37. No. 97|83Central Excises, dated the 1st

March, 1983.

38. No. 98|83-Central Excises, dated the 1st

March, 1983.

39. No. 103|83-Central Excises, dated the 1st

March, 1983.

40. No. 222[83-Central Exc'.ses, dated the 18th

August, 1983.

* 1. No. 247|83-Cestral Excises, dated the 24th

September, 1983.

42. No. 248183-Central Excises, dated the 24th

September, 1983.

[F. No. 334|1|83-TRU]

K. S. VENKATAGIRI, Under Secy.

No. 59¹84-CENTRAL EXCISES

G.S.R. 141(E).—In exercise of the powers con- ferred by sub-rule (1) of rule 8 of the Central Excise Rules, .1944, read with subsection (A) of section 55 of the Finance Act, 1983 (11 of 1983), the Central Government hereby exempts all the goods mentioned in the First Schedule , to the Central Excises and Salt Act. 1944 (1 of 1944), from the whole of the special duty of excise levi- able thereon under sub-section (1) of the said section for the period commencing on the 1st day of March, 1984 a'ld ending on the 31st day of March, 1984.

No. 60|84-CENTRAL EXCISES

G.S.R. 142(E).—In exercise of the powers con- ferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 52 Of the finance Bill, 1984, which clause has, by virtue of the declaration made in the said Bill, under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts the goods, falling under the Item Nos. of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944). [hereinafter referred to as the Central Excises Act,, specified in column (2) of the Table hereby annex- ed, from so much of the special'duty of excise levi- able thereon under sub-clause (1) of the said clause as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, read with any notification for the time being in force issued by the Central Govern- ment in relation to the duty of excise so charge- able.

TABLE

S.I ^o. Description of the goods Rate of special excise

duty

J

2 3

I. Goods falling under Item Nos. Nil 1(1), 411(2), 6,7,8,9,11AA(1), HE, 13, 23(1),33A,33DD, 33F,37A,(i) 37AA, 38,and 6fi of thesaid First Schedule.

2. Goods falling under Item Five per cent, of the amount Nos. 1(3), 1A, IB, 1C, ID, of duty of excise chargeable IE, 2(2), 411(1), 411(3), 4If(4), on such goods under the 411(5), 411(6), 4JT(7), 10, 11, Central Excise Act. 11A, 11AA(2), 12, 14, 14A, 14AA, 14B, 14BB, 14C, 14D, 14DD, 14E, 14F, 14FF. 14G, 14H, 15, 15A, 15AA, I5CC, 15D.16A, 16B, 17.22C.22E, 22G, 23A, 23B. 23C, 28A, 29, 29A, 30, 30A, 30B, 31, 32, 33, 33B, 31C. 33D. 33E, 34, 34A, 34B. 36, 37A(il) 37A(iii). 37A(iv). 37A(v), 37B, 37BB, 37C, 37CC. 40, 44, 45, 46. 47,48,49, 50, 51. 51 A, 52. 53, 55, 56,57,58,59(0,59(2), 59(3). 59(5). 59(6), 60, fil. 62, 63, 64, 65, 66 and 67 of the said First Schedule.

Explanation.—For the purposes of tins notifica- tion, any notification providing for any exemption for giving credit with respect to or reduction of duty of excise under the Central Excises Act on such goods equal to, any duty of excise under the Central Excises Act, or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975), al- ready paiQ on the raw material or component parts used in the production or manufacture of such goods, shall not be taken into account for determi- ning the amount of duty of excise chargeable on such goods under the Central Excises Act.

No. 61,84-CENTRAL EXCISES

G.S.R. 143(E).—In exercise of the powers con- ferred by rules 12 and J2A of the Central Excise Rules, 1944, read with III clause 52— of the Fin- ance Bill, 1984, which clause has, by virtue of the declaration made in the said Bill under the Pro- visional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Centra¹ Government hereby directs that where any goods have been subjected to a special duty of excise under the afore- said clause and where on the export of such goods to any country or territory outside India, other than Nepal and Bhutan, the Central Government, by a notification under the said rule 12 or rule 12A or the Central Board of Excise and Customs, by a declaration under rule 191A of the Central Excise Rules, 1944, as the case may be, has allowed a rebate of excise duty paid on such goods under the Central Excises and Salt Act, 1944" (1 of 1944), a rebate of special duty of excise shall also be allow- ed subject to (he same conditions as govern thr rebate of the ;aid excise duty.

No. 62J84-CENTRAL EXCISES

G.S.R. 144(E).—In exercise of the powers con- ferred by rub 19IB of the Central Excise Rules, 1944, read with clause 52 of the Finance Bill, 1984, which clause hns. by virtue ct \hc I'erlaru- tion made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby directs that where any goods are liable to special duty of excise under the aforesaid clause¹ and where the Central Government has, by a notification issued under the said rule 191 B, permitted the manufac- ture of specified articles in bond from such goods, manufacture of such articles, in bond, fiom such goods shall also be permissible for the purpose of the aforesaid clause sub|.?i:t to the same conditions as govern such manufacture? under the "-liJ rule 191 B.

No. 63|84-CENTRAL EXCISES

G.S.R. 145(E).—IT, exercise of the powers con- ferred by sub-rule (1) of rule 8 of the Centra? Excise Rules, 1944, read with sub-clause (4) of clause 52 of the Finance Bill, 1984, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts goods winch have been subjected to a special duty of excise under the aforesaid clause, from so much of the special duty of excise leviable thereon as is equivalent to the special duty of excise already paid on other excisable goods (hereinafter referred to as the intermediate pro- ducts) used in the manufacture of the said goods :

Provided that the exemption contained in this notification shall be applicable only to those goods, in respect of which notifications under sub-rule (1) of rule 8 of the aforesaid Rules have been issued by the Central Government exempting thun from so much of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 0 of 1944), cis is equivalent to the duty of excise under the said Central Excises and Salt Act al- ready paid on the intermediate products specified in the respective notifications.

No. 64184-CENTRAL EXCISES

G.S.R. 146(E).—In exercise of the powers con- ferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 52 of the Finance Bill, 1984, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931). the forpe of law, the Central Government hereby exempts all .-excisable goods

produced or manufactured in a free trade zone from the whole of the special duty of excise levi- able thereon under sub-clause (1) of the said clause.

No. 66J84-CENTRAL EXCISES

G.S.R. 148(E).—In exercise of the powers con- ferred by sub-tub (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (4 i of section 55 of the Finance Act, 1983 (11 of 1983), the Central Government hereby rescinds the fol- lowing notifications of the Government of India in the Ministry of Finance (Department of Re- venue), namely :—

1. 141[83-Central Excises, dated the 13th

May, 1983.

2. 142183 -Central Excises, dated the 13 th

May, 1983.

3. I47|83-Central Excises, dated the 13th

May, 1983.

No. 65|84-CENTRAL EXCISES

G.S.R. 147(E).—In exercise of the powers con- ferred by sub-rule (I) of rule 8 of the Central Excise Rules, 194-^ read with sub'clause (4) of clause 52 of the Finance Bill, 1984, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts—

(i) C.B.F. (Phenol Extract) '500' and '1300', whether it falls under Item No. 9 or Item No. 10 or Item No. 11A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), intended for use as industrial feed stock in the manufacture of carbon black; and

(ii) Carbon Black Feed Stock No. 72 and Burma Shell Carbon Black Feed Stock SL. whether they fall under Item No. 9 or Item. No. 10 of the said First Sche- dule intended for use as industrial feed stock in the manufacture of carbon black, from the whole of the special duty of excise leviable thereon under sub-clause (1) of the said clause.

No. 67184-CENTRAL EXCISES

G.S.R. 149(Ej.—In exercise of the powers con- ferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Govern- ment hereby makes the following rules further to amend the Central Excise Rules, 1944, name- ly :— •

1, (1) These rules may be called the Central

Excise (1st Amendment) Rules, 1984.

(2) They shall come into force on the day of

their publication in the Official Gazette.

2. To sub-rule (1) of rule 8 of the Central Ex- cise Rules, 1944, the following proviso shall be added, namely :—

"Provided that, unless specifically provided in any notification issued under this sub-rule, any exemption therein shall nut apply to excisable goods produced or manufactured in a free trade zone and brought to any other place in India.".

[F. No 334]1|K3-TRUJ

GAUTAM RAY, Under Secy.

N J. 6SJS4 t t N T R AL i:\CISf-.S

puts") and fairing under such Item >Jb. of the Said First Schedule as is specified in the corresponding entry in column (2) of the said Table :

Provided that—

(i) the inputs speciiied in column (3) of the said Table against a particular Serial Number in column (1) .thereof are used in the manufacture of the final products specified in the corresponding entry in col. (5) J£ the said Table against the slid Serial Number; and G.S.R. 150(E).—Is exercise of the powers con- ferred by sub-rule (1) of rule 8 of the Central Ex- cise Rules, 1944, the Central Government hereby exempts excisab¹^ goods ot the description speci- fied in column (5) of the Table hereto annexed (such goods being hereinafter referred to a^ "final pro- ducts") and falling under such Item No. of the First Schedule to the. Central Excises and Salt Act, 1944 (1 of 1944) as is specified in the corresponding entry in column (4) of the said Table irom so much of the duty of excise leviable there m under the said Act, as is equivalent to the clut\ cf exercise leviable under the said- Act already paid on the goods of the description specified in the corresponding entry in column (3) of the said Table (such goods being hereinafter referred to as "in-

(ii) in relation to the exemption, under this notification, the procedure set out in rule 56A of the aforesaid Rules is fol- lowed.

THE TABLE

Description oT fi ul prod.i:Ls

Description of inputs

s. No.

Item No. of the said First Schedule

Item No. of the said First Schedule

(5)

(2)

(3)

(4)

(1)

Vegetable product.

13 14

1. 2.

12 12

Vegetable non-essential oils. Vegetable non-essential oils.

Pigments, colours, paints, enamels, var- nishes, blacks and cellulosic lacquers.

So.ip.

15

3.

12

Vegetable non-essential oils.

Artificial or synthetic resins.

15 A

4.

Vegetable non-cssen^ul oils.

12

14

Chlorinated rubber

5.

15 Ad)

Pigments, colours, paints, enamels, var- nishes, blacks juid cellulosic lacquers.

14

Nitro cellulose

6,

15A(1)

Pigments, colours, paints, enamels, var- nishes, blacks and cellulosic lacquers.

14

Estergum

15 A(l)

7.

Pigments, colours, paints, enamels, var- nishes, blacks and cellulosic lacquers

Medical grade castor oil.

14 E

8.

12

Castor Oil

Medicinal grade glycerine.

14E

Glycerine

9.

14 C

Medicinal grade zinc oride.

Zinc oxide

14 E

10.

141

Hydrochloric acid.

Chlorine

11.

14 G

14

12.

15 AA

14 D D-

Surface active preparations and washing preparations whether or not containing soap.

Products of the kind known as optical bleaching agents, sub- stantive to the fibre.

15A(2)

: 19, 22 or 22B

13.

Textile fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastjq malerisls.

Flexible polyvinyl 'chloride sheets and films not contain- ing any textile material.

of the Government of India in the Minisiry of Finance (Deparment of Revenue) No. 149|82-Cent- ral Excises, dated the 22nd April, 1982.

Explanation.—For the purposes of this notifica- tion, the expression "flexible" has the meaning assigned to it in the Explanation to the notification

No. 69J84-CENTRAL EXCISES

G.S.R. 151(E).—In exercise of the po\vcrs con- ferred by sub-rule (1) of rule 8 of the Central Ex- cise Rules. 1944, the Central Government here- by exempts goods of the description specifiro in column (2) of the Table hereto annexed .-aid falling under Item No. ] 2 of the First Schedule to

the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable there- on 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 is column (3) of the said Table, subject to the conditions or limitations, if any, laid down in the corresponding entry in column (4) thereof.

THR TABLE

Description

Rate

Conditions/limitations s. No.

(2)

(1)

(3)

(4)

1.

Cotton seed oil

Nil

2.

Neem Seed oil, Karanj oil and Silk cotton seed oil. Nil

3.

Rice bran oil.

Nil

Khakhan oil.

4.

Nil

Palm oil.

3.

Nil

6.

Nil

Vegetable non-essential oils all soils produced wilh the aid of water power.

7.

Nil

Vegetable non-csscnlial oils other than processed vege- table non-essential oils.

8.

Piocessed vegetable non-essential oils.

Nil

If such processed vegetable non-essential oils aie used within the factory of produc- tion in tlie manufacture of—

(i) goods falling under Item Nos. 13, 14 and 15 of the said First Schedule; or (ii) artificial or synthetic lesins falling under Item No. 15 A of the said First Schedule,

OQ which the duty of excise undei: th; said Act is leviable whether in whole, or in part.

1507GI/81—8

9.

Nil

Processed Groundnut oil, Copwi eil and K."idi s"ed oil, produced by the solvent extraction method.

Tbe oxemptioti shall bo lirrilted to an equiva- lent quantity of oil not exceeding six par cent of the weight of de-oiled cake obtateed by a manufacturer from the solvent extraction plant and exported out of India subject to the satisfaction of the Assistant Collector of Central Excise.

10.

Nil

Vegetable non-essential oils used im the manufacture of vegetable product fallinf under Item No. 13 of the said First Schedule.

Ff the said vegetable product is cleared as samples under S. No. 4 of the Table annexed to the notification of the Govern- ment of India in the Ministry of Finance (Department of Revenue and Insurance) No. I71/7O-Central Excises, dated the 21st November, 1970.

11.

The exemption shall be limited to an Processed linseed oil produced by the solvent extrac- tion method.

Sixty-eight rupees and ninety palso per metric tonne.

equivalent quantity of oil not exceeding' six'per cent, of the weight of de-oiled cake obtained by a manufacturer from the solvent extraction plant and exported out of India subject to the satisfaction of the Assistant Collector of Central Excise.

Explanation ;— For the purposes of this notification "processed oil" or "processed vegetable non-essential oil" means a vege- table non-essential oil which has undergone, subsequent to its extraction, any one or more of the following processes, namely :— (i) Treatment with an- alkali or add. (ii) Bleaching. (,iti) Deodorisation.

[F. No. 334/1/83—TRU]

K, S. VENKATAGIRI, Under Secy.

NO. 70-84-CENTRAL EXCISES

G.S.R. 152(E).—In exercise of the powers con- ferred by sub-rule (1) of rule 8 of the Central Ex- cise Rules, 1944, thev Central Government hereby exempts artificial or synthetic resins and plastic materials and other materials, of the description specified in column (2) of the Table hereto an- nexed and falling under sub*item (1) of Item No.

J 5A 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 specified in the corresponding entry in column (3) of the said Table, subject to the conditions, if any, laid down in the corresponding cniry in col- umn (4) thereof.

TABLE

S.No

Description of goods

Condition

Rate

(2)

(4)

(3)

0)

1.

Nil

All plastic materials reporocessed from or pro- duced out of the scrap or waite of :-^

2.

Nil

Nil

3.

(i) plastic materials; (ii) articles of plastics, polyester polymer chips plastic materials commpnly known as polyvinyl chloride compounds (PVC compound).

10% ad valorem

Non-plasticlsed cellulose nitrate '

4.

10% ad valorem

5. Dextran

6.

10% ad valorem

Chlorinated rubber

35% ad valorem

27% ad valorem

Nil

if—.

Polyvinyl chloride polypropylene Cellulose acetate

7. 8. 9.

(i) used in the manufacture of acetate yarn; and (ii) such uso is elsewhere than in the factory of

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

Nil

polyamldc chip

10.

35'% ad valorem

High density polyethylene

11.

If— (i) used in tho nunuf.icture of nylon yam; and (ii) such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Eiclsa Ribs, 19U H folloA-e.l. If manufactured from raw naphtha OL¹ any chemical derived therefrom on which the appropriate amount of duty of excise under the said Act hiw already boon paid,

; Nil

Alkyd resins and maleic resins Including fumerii

12.

resins whether or not modified (but excluding

moulding powders or compounds in any form),

20% ad valorem

13. phenolic resins

20% ad valorem

Terpene phenolic resins

14.

(4)

(2)

(1)

30%

Low density polyethylene

15.

ad valorem

If manufacture 1 in any industrial undertaking whose annual licenced capacity indor tha nrcwhiois of the Industries (Development and Regulation) Act, 1951 (65 of 1951) for manufacturing such low density polyethylene is less than one lakh tonnes.

If—

Nil

Low density polyethylene

16.

(0 it is proved to the satisfaction of an officer not below the rank of an Assistant Coltelor of Central Excise that such low density polyethy- lene is required for use in the minufacljr; of laminated paper to bo used for packaging of milk; and

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

If- used in tho factory of production for the nunu-

Nil

Linoxyn

17.

ficturo of linoleum.

10 % ad valorem

Ester-gum

18.

Nil

Ester-gum

19.

If used in tho factory of production for the manu- facture of good¹! falling under Item No. 14 of th" said Firit Schedule.

I f-

Nil

Cellulose Xanthate

20.

(1) used in the factory of production for manu- facture of cellophane or viscose filament yarn; and

(ii) such use h elsowhero- than in tho factory of production the procedure &"t out in Chapter X of tho Contral Excise Rulai, 1944, is followed.

11—'

£ moulding pow- Nil

CHallyl Phthalate resins (includin

21.

(i) used in tho manufacture of connectors or ders thcreoD.

switches; and

(ii) such use h elsewhere than In the factory of production, the procedure set out in Chapter X of the Central liiciso Rules, 1944, is follpwed.

If used in the factory of production for the manu-

Nil

Co-polymers of acrylcmitrUe

22

f.ttnure of acrylic fibre.

on (dip solution). Nil

Resorcinol formaldehyde soluti

23

If used in the factory of production for the manu. factors of tyres, falling under Item No. 16 of the said First Schedule.

Nil

If use 1 in the manufacture of particle boards : ' Artificial or synthetic resins

24.

Provided that—

(I) An officer not bolow the rank of an Assistant Collector of Central Excise is satisfied that such goods ara intondad for uso in the manu- facture of particle boards;

(2) the prcwodure sot out in Chapter X of the Central Excise Rules, 1944 is followed in respect of such goods;

(3) tho manufacturer declares the formula for using the said resins in the manufacture of particle boards and any changes therein before such change? arc effected, and

(4) where, in addition to the particle boards, the manufacturer manufactures other goods in the samo factory, tho manufactucar maintains separate accounts fur" the rosin and the end products in such form as may bs proscribed by an officer not below tho rank, of an Assistant Collector of Central Excise.

(V

(4)

(2)

(n

Nil

If—

25. Celuloje tri-acotato

(i) it is proved to the satisfiaction of tho Assistant Collector ot Central Excise that such cellulose tri-acotate is used in the manufacture of cine films, X-ray films or photographic films; and (ii) such use is elsewhere than in the factory of production, the procedure set out in Chapter X of Ihe Contral Excise Rules, 1944 is followed.

Explanation—For the purposes of this notifica

tion—

NO. 71184 CENTRAL EXCISES (i) the expression "alkyd resins" means syn- thetic resins manufactured by the in- teraction of polybasic acids .inS cr an- hydrides, polyhydric alcohols and mono- basic fatty acids and includes chemically modified alkyd resins and liquid alkyd resins, but does not include blends or mixtures of alkyd resins with other arti- ficial or synthetic resins;

GS.R. 153(E).—In excVcise of the powers con- ferred by sub- rude (1) of rule 8 of the Central Ex- xise Rules, 1944, the Central Government hereby exempts artificial or synthetic resins and other materials, falling under sub-item (1) of Item No. 15A of the First Schedule to the Central Ex- cises 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 forty per cent ad valorem.

(ii) the expression "maleic resins including fumeric resins" means synthetic resins manufactured by reacting maleic acid and|or maleic anhydride and]or fumeric acid with one or more of the following components, namely, polyhydric alco- hol, resins drying oils, terpenes and un- saturatcd hydrocarbons and includes chemically modified maleic resins but does not include blends of maleic resins with other artificial or synthetic resins;

fiii) the expression "phenolic resins" means synthetic resins manufactured by react- ing any of the phenols with an aldehyde and includes chemically modified phe- nolic resins and liquid phenolic re- sins but does not include blends of the phenolic resins with other artificial or synthetic resins; and

(iv) the expression "terpenc phenolic resins'¹ means synthetic resins manufactured by reacting any of the phenols with ter- penes or terpene alochols and includes chemically modified terpene phenolic resins and liquid terpene phenolic resins but does not include blends of the ter- pene phenolic resins with other artifical or synthetic resins.

1 2 3

(ii) t^TT jprtr T?TT^T ^r

? J ?^ f?PTq, 1 9 44 %

weqm 10 if it if

^HFIT l" 1

NO. 72/84-CtNTRAL EXCISES

G.S.R. 154CE).—In exercise of the powers con- ferred by sub-ruJe (l\ of rule 8 of the Central Excise Rules, 1944, the Central Government here by makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 38|73-Central Excises, dated the 1st March, 1973, namely :—

In the Table annexed to the said notification,— (a) S. Nos. 1, 2 and 3 and the entries relat-

ing therto shall be omitted;

(b) after S. No. 4 and the entires relating thereto, the following shall be inserted, namely :—

S.No

Description

Conditions

1

2

3

"5.

If—

Cellulose tri-acetate films.

(1) It is proved to the satisfaction of the Assistant Collector of Central Excise that such cellulose tri-acetate films are to be used in the manufac- ture of cine films. X-ray films oi phologiaphic films : ami (ii) such UM; is elsewhere than in the factory of production the procedure set out in Chapter X of the Central Excise Rulea, 1944. shall be followed.".

NO. 73184-CENTRAL EXCISES

G.S.R. 155(E).—In exercise of the powers con- ferred bv sub-rule (1) of rule 8 nf the Central Excise R-JICS, 1944, the Central Government hereby rescinds the following notifications of the Government of India in the Ministry of Finance

the Ministry of Finance (Department of Re- venue and losiu-an.ee) or m the Department of Revenue and • Banking or in the Ministry cf Fin- ance (Department of Revenue), as the case may be, nemely :—

1. No. 158/70-Ccntral Excises, dated the 5th August, 1970.

2. No. 23/73-CeBiral Excises, dated the 12tli February, 1973,

3. No. 151/75-Central Excises, dated the 31st May, 1975.

4. No. 206/77-Central Excises, dated the 29th June, 1977

5. No. 302/79-Central Excises, dated the 4th December, 1979.

6. No. 157/81-Cenlral Excises, dated the 29th August, 1981.

7. No. 190/81-Central Excises, dated the 13 th November, 1981.

8. No. 46/82-Central Excises, dated the 28th February, 1982.

9. No. 48/82-Central Excises, dated the 28th February, 1982.

10. No. 139/82-Central Excises, dated the 22nd April, 1982.

11. No. 140; 82-Central Excises, dated the 22nd April, 1982.

12. No. 141/82-Cenlral Excises, dated the 22nd April, 1982.

13. No. 142/82-Central Excises, dated the 22nd April, 1982.

14. No. 237782-CentraI Excises, dated the 1st November, 1982.

15. No. 265/82-Central Excises, dated the 13th November, 1982.

16. No. 41|83-Centnil Excises, dated the 1st March, 1983.

17. No. 125/83-Central Excises, dated the 15th April, 1983.

18. No. 158/83-CentraI Excises, dated the 21st May, 1983.

NO. 74|84-CENTRAL EXCISES

G.S.R. I 56(11).—In exercise of the powers con- ferred by sub-rule (1) of rule 8 of the Central Ex- cise Rule, 1944 read with sub-section (3) of sec- tion 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957). the Central Government hereby makes the fol- lowing further amendment in the notification of the Government of India in the Ministry of Fin- ance (Department of Revenue) No. 82/83-Cent- ral Excises, dated the 1st March, 1983, name- ly :—

In the Schedule annexed to the said notifica- tion, SI. No. 2 and the entry relating thereto shall be omitted.

70 THE GAZETTE OF INDIA : EXTRAORDINARY (PART H ^ S L C! 3(i)] ' ' ' . .. . ~ . ' ' . • . : : _ ' ! - • :: . • • • •• ' ' "- T- — T - T- " — -— rj *" " ~ ~ - n —— - — — " — • — • —. • . •• • —* 7 " —' ' • ^ .. ^ 71

• 72

T HE G A Z E T TE OF I N D IA : E X T R A O R D I N A RY

[ P A RT I I — S u e. $ [ " )]

>3

NO. 75[84-CENTRAL EXCISES

Provided that where any such exemption is subject to the intended use, the exemption in such case shall be subject to the following conditions, namely :—

'*)- that it is proved to the satisfacation of an Officer not below the rank of the Assis- tant Collector of Central Excise that such goods are used for the intended use specified in column (5) of the said Table: and

GSR. 157(E).—In exercise of the powers con- ferred by sub-rule (1) of rule 8 of the Central Excises Rules, 1944, the Central Government hereby exempts goods of the description specified m column (3) of the Table hereto annexed and falling under Item Nos. of the First Schedule to the Central Excises and Salt Act, 1944 (1 • of 1944), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said Act at the rate .specified in the said First Sche- dule, as is in excess of the amount calculated at the rate ^pecilied in the corresponding entry in column (4) of the said Table, subject to the in- tended use, or the conditions, if any, laid down in the corresponding entry in column (5) there- of :

(ii) where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Ex- cise Rules. 1944. is followed.

TABLE

Rate of duty

Intended use/condition Ref. No.

Item Description of goods No.

(2)

(3)

(1)

(4)

(5) r*-r-f

6.01

6 Motor spirit

Nil

H> '••''''' "" ' Rsc22S3.88 pcrkl.atl5*C

1506GI/83—10

• HA

T HE G A Z E T TE Of I N D I A: E X T R A O R D I N A RY

[ P A RT — S E C. 3 ( i )j T "" -

"

' ' " — • - '

" — ———" — • —- ^~

(5)

(3)

(2)(1) Intended for use in the manufacture of fertilisers 6 Raw naphtha 6.02 ammonia : Rs. 4.40 pecklatlS-C Provided that where the intended use is in the manu- facture of ammonia such ammonia is used else- where in the manufacture of fertilisers and the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.

6

6.03

Raw naphtha

Rs. 26.25

perkIatl5"C

Intended for use in the premises declared under sub-rule (2) of rule 140 of the Central Excise Rules, 1944 to be a refinery and in the manu- facture of the following products, namely :— 1. Ethylene. 2. Propylene. 3. Butadiene. 4. Iso- Butalene. 5. Nornal Butalcne 6. Benzene. 7. Toluene. 8. F ParaOtylene. 9, Orllio i Xylene. 10. Mixed-Xylene. 11 Methanol 12. Acetylene. 13. Ethyl Benzene. 14. Styrene. 15. Cyclo- Pentadiene. 16. Vinyl Chloride 17. 2-Etby! Hexanol 18, Butanol. 19. Hydrogen. 20. Synthesis Gas.

Explanation :—

For the purposes of determining the quantity of raw naphtha entitled to the exemption if out of the quantity of raw naptha received by any refinery declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, any quantity is returned after such use to the refinery from which the raw naphtha was received for further processing and/or blending for production of finished excisable goods falling under Items 6 to 11A of the said First Schedule, such quantity shall be excluded.

Intended for use In the nunufacture of Ammonia.

6 Raw Naphtha

6.04

Raw Naphtha

6.05

6

Intended for use :—

Rs. 100.00

pcrUatl5°C

Rs. 4.40

tttttlat

13*C

(i) wtthin the Haavy water plant at Baroda or Tuticorin for the manufa^uro of synthesh

fli) by M/s Gujarat State Fertilizer Corporation,

Baroda or M/s Southern Patrochemlcali industrial Corporatian, Tutborin, for manu- facture of synthesis gas or ammonia or both and if the synthesis or ammonia or both so manufactured is supplied respectively to tho Heavy Water plants at Baroda or futicorln for the trumifasture of ,invy Witot nuzh Plants.

Rs. 26.25

Raw Naphtha

6

Intended for use for effluent treatment 16 6.06

p e r k l a t l J 'd

control water pollution.

6

Intended for uie as feed stick in jhe manufacture of 6.07

i coal-tar Nil ced in any

thlnners, solvents and solvent naphthas.

Lifht oil, that is, to say, t distillation product produ coke oven-plant.

6

6.08

i consisting from petro- ie. Benzol, th nominal

Special boiling point spirit! of hydro carbons deprived leym (other than Ben/ei Toluene and, toluol (wii boiling polrit ranged— (a) 53— H5°C

Rs. 2025.00 per

U. at 15'C

(b) 63—70°C.

Cc) Otters

(2)

(1)

(3)

(4)

(5)6.09 6 Special boiling point spitits ^ consisting Rs. 1050.00 Intended for use in the manufacture of solvent, extracted vegetable non-essential oils or for extracting fat from silk worm pupae.

of hydrocarbons derived from per KI. at petroleum (other than Benzene, Bon- 15°C zol. Toluene and Toluol) with nomi- nal boiling point range 63—70°C

6.10

Intended for use—

Benzene, ethyl benzene, benzol, toluene Rs. 472.50 toluol, solvent naphtha and mixed porkl. m i S 'C

(i) as an entraining fluid in the production of

dehydrated alcohol;

xyJencs consisting Jof Orthoxylone, Meta-xylene, para-xylcne and Ethyl Benzene.

(ii) as solvent or diluent or thinner for the manu- facture of paints; varnishes, lacquers and allied materials or for use in painting, for the manufacture of adhesives, rubber solutions, water-proofing compositions and similar products, in the production of plastics for degreasing or cleaning;

(iii) as solvent for the extraction of alkaloids or other active principles from plant and aoimal products;

(iv) for chemical conversion into chemical*, drugs, dyes, explosives or synethetic rubbers or for intermediates therefor;

(v) as preservative for compositions used in

sizing textiles;

(vl) as solvent, thinner or diluent for the extrac- tion, isolation or purification of articles of the nature of drugs, chemicals, perfumery chemicals and concentrates, dyes, synthetic resins, explosives produced in synthetic resins, partly synthetic or other chemical processes of

manufacturing them;

(vii) as a medium and hydrogen-accepter in tin

manufacture of camphor; or

(viii) as a dswaxing solvent in the process of puri- fication of fesdstock for manufacture of lubricating oils and light diesel oil.

Intended for use with coke oven gis as fuel for the 6.11

6 Benzol Rs. 500.00 per

rmnufacturo or processing of steil.

k!atl5°C

6 Benzene and Toluene Rs. 30.00 per

6.12

kl.atl5°C

Intended for denaturation of rsctiSed spirit t6 be used in the manufacture of styrene monomer or vinyl chloride monomer or both.

Benzene, Ethyl Benzene, Benzol, tolu- Rs. 35.00 per ene, Toluol and solvent naphtha kl. at 15 *C

6 1

6.13

Intend:'! for use as solvents in the formulation of pesticidal solutions, syrays and suspensions or for use in the manufacture of DDT (Technical), B.H.C. (Technical), Malithion (Technical) and

Endosulfan (Technical).

Intended

Power alcohol Rs. 35.00 per

(i) for use in the manufacture of :—

kl. at 15°C

6 ]

6.14

(1) Laminated products;

(2) Nitrocellulose finished, lacquers or

thinners;

(3) Acetic acid or ethulacetate; (4) Cel|uloso acetate; (5) Ethylene or ethylcne bused products; (6) Ceramic Capacitors; (7) Butadinc or synthetic rubbers; (8) D.D.T. or Shellac; (9) Normal butyl alcohol or normal butyl

acetate;

(10) Pharmaceuticals or dye stuffs; (11) Milathioii or Parathion technical; (12) Enamels or Varnishes;

1507GI/83—11

(2)

(3)

(1)

(4)

(5)

(13) Base chemicals intended for use in the manu-

facture of drugs or medicines;)

(14) Printing, Duplicating or Stamp and ink or Stencil paper or Carbon paper or type- writing ribbons; or (15) Diethyl phathalate; and

(ii) intended for the purpose of analysis of nickel

from alloy :

Provided that an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the power alcohol shall not be used for provid- ing motive power for any form of motor vehicle or air-craft or as fuel for internal combustion

engines.

<5.15

6 Well dewaxing mixture

Nil

Condition : If it Is used for dewaxing of oil wells.

701

Kerosene and aviation turbine fuel

Nil 7

Rs. 338.19per

kl. at 15*C

801

Refined Diesel oil of the type known as

Nil 8

High Speed Diesel oil

Rs. 334.04 per

kl. at 15"C

fi.02

8

Refined Diesel oil (other than High Speed Diesel oil and Transfer oil)

Rs. 450.00 per

kl at 15°C

Nil

8.03

Condit ion: If it is used within a refinery as solvent 8 Bauxite solvent oil

Nil

for purifying waxes.

8.04

8 Transformer oil

Nil

Condition : If manufactured from transformer oil base stock or transformer oil feedstock on which the appropriate duty of excise, or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.

8.05

8 Liquid paraffins and whHo oils

Nil - Condition : If manufactured from spindlo HV]j oil on which the appropriate duty of excise, or the. additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.

8

8.06

Well dewaxing mixtuie

Nil Condition : If it is utilised for dewaxing of oi'

wells.

8 Refined diesel oil known as aromex c

8.07

>r Rs. 100.00

Intended for use as industrial feedstock in the manu-

iomex

perkl. at 15°C

facture of carbon black.

8.08

8 The mineral oil which—

Rs. 100.00 per

Intended for use as solvent for extraction of alkaloids

kl. at 15 C

from cinchona bark.

0

(a) has its (lash point at or above 93.3

Centigrade;

(b) has its smbke point of less than 1 10

millimetres;

l

(c) contains carbon residue loss that

0.25% by weight;

r t

(d) has a viscosity of 40 seconds o more by Redwood I Viscometer a 37.8° Centigrade;

combus-

(e) is not ordinarily used as extorna fuel, or as fuel for internal i tion engines, or as an illuminant.

9 Diesel oil, not otherwise specified

9.01

Nil

Rs, 155.72 per

kl at 15'C

9

9.02

Nil

e i Rs. 127.10 por i- Kl. atl5°C

Any mineral oil produced in the Stat of Assam or the State of Bihar, ani which satisfies the following specifi cations : (a) has its flashing point at or abo<

150"F,and

(5)

(4)

(3)

(2)

(I)

(bj has flame height of less than 10

>il-

mm. \ provided that the said mineral (

(a) has pour point as determined by tho method t.p. 15/60 prescribed by the Institute of Petroleum, London, at or above 50°F, has a viscosity of over 35 seconds by Red- wood I Viscomoter at 100°F and contains more than 0.75 per cent, by weight of any bituminous sub- stance¹; or

(b) has a viscosity of over 50 seconds by Redwood I Viscometer at 100°F, and contains more than 2 % by weight of any bituminous substance.

Intonded for use as industrial feed stock in the 9

9.03

manufacture of carbon black.

Rs. 100.00 per

kl. at 15°C

C.B.F. (phenol Extract) "500" and "1300"

Intended for use as industrial feedstock in the manu- 9

9.04

facture of carbon black.

Rs. 100.00 per

kl. at 15°C

Carbon Black Feed Stock No. 72 and Burmah-Shall Carbon Black Feed Stock SL.

nil

10

10.01

Furnace oil

Rs. 121.05

per kl. at 15°C

10

10.02

Furnace Oil

Rs. 4.95 per

kl. at 15°C

Condition : Such furnace oil is supplied to bunker coastal vessels subject to tho observanco of such procciurc ani compliant with such conditions were, or as may bo prescribed in this behalf by tho Central Board of Excise & Customs.

Intended for use in the manufacture of iron ore Furnace Oil

10

10.03

pellets;

".3. 21.05 per

kl.atl5°C

Provided that the pellets produced therefrom aie

exported out of In.'ia.

Nil

Intended for use as feedstock in tho manufacture Furnace Oil

10

10.04

of fertilisers.

Intended for usa olhorwiso than as feedstock in the Furnace oil

10

10.05

Rs. 61.05 kl. atl5°C

manufacture of fertilisers.

Furnace oil

10

10.06

Rs. 61.05 per

kl. at 15°C

Intended for use by M/s. Southern Petro Chemicals Industrial Corporation Tuticorin in the manu- facture of synthesis gas or ammonia or steam or all or any of them and the synthesis gas or ammonia or steam or all of any of them so manufactured supplied to Heavy Water plant at Tuticorin for manufacture of Heavy Water.

Inteid^J for use as industrial feedstock in the 3.B.F. (phenol Extract) '500' and '1300*

10 (

10.07

manufacture of Carbon black.

Rs. 100.00 per

kl. at 15°C

Intended for use as industrial fejd stock in the manu- 10

10.08

facture of carbon black.

Rs. 100.00 par

kl. at 15°C

Carbon black Feed Stock No. 72 and Burmah-Sholl Carbon Black Food Stock SL.

Nil

Nil

Coal and coke, not elsewhere specified

11.01 11(1)

11

11.02

2 % ad valorem

Nil

petroleum coke, other than calcined petroleum coke

Straight grade Bitumen/ Asphalt-

Nil

(a) Packed in drums

11

11.03

Nil

(b) in bulk

Rs. 150.05 per metric tonno Rs. 105.05 per metric tonne

Cut-back Bitumen/Asphalt

Nil

(a) Packod in drums

Rs. 149.80 Per

metric tonne

11.04

11

104.80 Rs. per

Nil

(b) in bulk

rnatric tornio

20 por cent, ad valorem,

Waxes

Nil

11A

UA.02

20 per cent, ad valorem, plus Rs. 475 per metric tonno

Nil

Residual Fuel oil

11A

11A.03

Rs. 147.10 psr

metric tonna

Flushing oil

Nil

11A

11A.04

Rs. 600.00 por

metric tonno

Household oil

Nil

11A

11A.05

Rs. 590.70 per

metric tonne

11A

11A.06

Nil

20 per cent, ad valorem, plus Rs. 190 per metric tonno

All products falling under sub-item (4) of Item No. 11A of the First Schedule to th; Central Excises & Salt Act, 1944 (1 of 1944), other than mineral colza oil.

Any mineral oil which-

11A

Intended for use in the manufacture of agriculture 11A.07

spray oil.

Rs. 110.00 per

metric tonne

ta) has its flashing point at or above

93.3°C

(b) has a smoke point of not more than

15 mm;

(c) contains carbon reslduce less than

0,25% by weight

(d) has a viscosity of 30 seconds oi more by Redwood I Viscometer at 37.8°C;

(o) is not ordinarily used as an external fuel, or as fuel for internal combus- tion engines, or as an illuminant.

Mineral oil falling under Item N J. 11 A-

11A

11A.Q8

Rs. 13.85 per

metric tonno

Condition : Such mineral oil is to be used for the batching of jute, Bimlipatam Jute or Mosta fibre or a combination of any two or more thoroof in jute mills ;

Provided that

(i) it is proved to the satisfaction of an Officer not below the rank of an Assistant Collector of Central Excise that the said mineral oil is to used; and

(ii) the procedure prescribed in this behalf by the Central Board of Excise & Customs from time to time is followed.

Intendod for use as feed stock in the manufacture 11A

11A.09

of carbon black.

10 per cont. ad valorem.

C.B.F. (phonol Extract) '500'and'1300'

Nil

Low Sulphur Heavy Stock (LSHS)

11A

11A.10

Rs. 147.10 per

metric tonn*

Intended for use in a steel plant.

Low Sulphur Heavy Stock

11A

U A .H

Rs. 136.71 per

metric tonne

Intended for us* as fuel in a refinery.

Low Sulphur Heavy Stock

11A

11A.12

Nil

Explanation :—"Refinery" means a refinery wherein refining of crude~potroleum or shall or blending of non-duty paid petroleum products is carried on.

Low Sulphur Heavy Stock cleared

11A.13 11A

Nil

Intended for use as fuel for tho generation of olectri- cal energy by electricity undertakings owned or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a person licensed under from a refinery having a throughput on a half yearly basis whether wholly or indigenous crude oil or partly of indigenous crude oil and partly of

(5)

(4)

(2)

imported crudo oil in which not less than sixty per cent, of the total throughput consists ol indigenous crude oil.

Part II of the Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a poison who has iblained saicti'n under section 23 i,f the fiidkri EUcuicity Act, 1910, -to engage in the business of supplying electrical energy except tho3C! who proJuco electrical energy not for salo but produce it for their own consumption or for supply to their own undertakings ;

Explanation—The expression "half yearly" means a period of 6 months commencing or the 1st day of January and ending with the 30th d,iy of Juno or a period of 6 months commencing from the 1st day of July and ending with the 31st day of December, in a year.

Provided that nrty refinery producing the said Low Sulphur Heavy Stock partly from indigenous crude oiJ and partly from imported crude oil shalJ flic a declaration to the effect that the throughput on a half yoarly basis consists of not less than 00% of indigenous crude oiJandwhor< such ihrcughput in respect of indigenous crude oil falls bolow the said limit, the refinery shall pay the duty leviable therton.

11A

Nil

Reduced cm 'c if produced wholly

11A.14

Irjm indigenous cruac oil.

Intended tVi use a, fu^l I'o: genera'ion c,f eclctrkal oncrgy by electricity undertakings owned or con- trolled by the Central Government or any Stale G vernnv.-nt or a'ty Slate Electricity Beard rr any local authority or a pdson liconsed under Part 11 of the Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a person who has obtained sanction under section 28 of the Jnuati Electricity Act, 1910, to engage in the business of supplying electrical energy except thost who produce electrical energy not for sale out produce it for their own consumption or for supply to their own undertakings.

Dripolene 'A' and 'B'

Intended for use as industrial feed stock in the 11A.15 11A

i per cent, ad valorem.

manu "dcture of carbon black.

HP Chemispersc-330

11A

Intended for use in the manufacture of high density 11A.16

5 por cent. LCI vabrern u

polyethylene otherwise than as fuel.

Mineral oil commonly known as spindle

11A

11A.17

HVI oil

Rs. 1149.50

per metric tonne

Intended for use in the manu.ac urc of petroleum sulphonates for agricultural spray oils or phaiiiia- c;utica.l oils or plasticiZcr oils.

Mineral oil commonly known as spindle

tlA

11A.1R

Intended for use in the manuracture of white oils HVI oil

Rs. 1440.00

p"r metric tonne

or liquid paraffins.

11A

11A.19

Intended for use in the manuracturo of transrormor-

oil.

Mini ral oil, commonly known as Trans- former Oil Base Stock (TOBS), or

Rs. 1580.00 per

metric tonne

Transformei Oil Feed Stock (TOFS)

and having the following require- ments namely :—

(a) it has a flame height of less than

10 mm;

(b) it has its fashing point at or above

two hundred degrees oi" Fahrenheit's thermometer;

(c) it contains less than 0.25 per cent,

of bituminous substance;

(d) it has a viscosity of fifty seconds or

no

movo by Redwood I Viscemettr at o: hundred degrees of Farhenheit's thermometer;

(e) it is not ordinarily used as an exter-

nal fuel; or as fuel for internal com- bustion engines; or as an illuminant ;

(4)

(5)

(2)

0)

(1)

Rs. 110.00 per

Wash oil 'B\ Wasli oil 'C or Wash

HA

11A.20

metiic tonne.

cil "65'

Intended for use as solvent or absorbent in the manufacture or extraction of Benzol, Benzene, toluene, Xylene, light solvent naphtlid and naphthalene.

nil

Intended foi use as feed stock in the manufiiuure of Hoavy Petroleum Stock

11A

11A.21

fertilizers.

nil

ntcrnicdia+o petroleum piJiuo^ pro-

liA I

11A.22

Condition: If uwl ai fuel within the refineries for the production or manufacture of other finished duced in refineries.

petroleum products.

nil

Liquified Petroleum Gas

11AA.01

Rs. 262.50 per

metric tonne

11AA (1)

nil

20 per cent,

11AA(2)

11AA.02

ad valorem.

Petroleum gases and gaseous hydro- carbons derivod from refining of crude petroleum or shale.

nil

Refinery gas

11AA

11AA.03

Condition : If used within the rcfineiy as fuel or as raw material for the production of refinery pio- ducts or in oil fields for running of boilers, gas engines or for pressurizing of oil wells.

nil

nil

Blended or compounded lubricating

11B

11B.01

oils and groases.

Excise Rules, 1944, the Central Government hereby directs that the notifications of the Gov- ernment of India in the Department of Revenue and Banking or in Ihc Ministry of Finance (De- partment 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 corresponding cnlry in column (3) of the said Table.

THETABLE

Amendment

Notification '. No. and date

s. No

2

3

1

1.

In the Table annexed to the said

Serial Nos. 1 and 2 and the entries relating thereto shall

72/77-Central Excises dated the 29th April, 1977.

be omitted.

2. 177/82-Central Excises, dated the 11th May, 1982.

In the Table annexed to the said notification, in column (2) p gainst each of the Serial Nos. 1 and 2, the figure and word "8 or' shall be

omitted.

No. 76|S4-CENTRAL EXCISES

G SR 158CH).—In exercise of the poweis con- ferred'by sub-rule (1) of rule 8 of the Central

No. 771,84-CENTRAL EXCISES

G.S.R. 159(E).—In exercise of |thc powers conferred by sub-rule ( I) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby rescinds the following notifications of the Government of India in the Ministry of Finance, Department of Revenue, Department of Revenue and Company Law, Department of Revenue and Insurance or Department of -Revenue and Bank- ing, as the case may be, namely :—

1. No. 187j61-Central Excises, dated the

23rd September, 1961

2. No. '21 [62-Central Excises, dated the

13th June, 1962

,

3. No. 168162-Central Excises, dated the

15th September, 1962

4. No. 194|62-Ccntral Excises, dated the

17th November, 1962

5. No. 74|63-Central Excises, dated the

18th May, 1963

6. No. 4|64-Central Excises, dated the 18th

January, 1964

7. No. 102|64-Ccntral Excises, dated the

25th April, 1964

8. No. 124|64-Central Excises, dated the

4th July, 1964

9. No. 5|66-Central Excises, dated the 15th

January, 1966

10. No. 192|66-Central Excises, dated the

7th December, 1966

11. No. 46|67-Central Excises, dated the 23rd

March, 1967

12. No. 19l|67-Central Excises, dated the

8th August, 1967.

13. No. 246|67-Central , Excises, dated the

11th November, 1967

14. No. 113|69-Central Excises, dated the

26th April, 1967

15. No. 44171 -Central Excises, dated the

7th April, 1971

16. No. 37|72-Central Excises, dated the

17th March, 1972

17. No. 18/73-Central Excises, dated the

1st February, 1973

18. No. ?4|73-Central Excises, dated the

1st March, 1973

19. No. 35|73-Central Excises, dated the 1st

March, 1973

20. No. 9|74-Central Excises, dated the 26th

January, 1974

21. No. 21|74-Centtal Excises, dated the 1st

March, 1974

22. No. 138|74-Central Excises, dated the

14th September, 1974

23. No. 147|74-Ceritral Excises, dated the 30th

October, 1974

24. No. 190|75-Central Exci^s, dated the

30th August, 1975

25. No. 60|76-Central Excises, dated the

16th March, 1976

26. No. 195|76-Central Excises, dated the

10th June, 1976.

27. No. 345(77-Central Excises, dated the

16th December, 1977

28. No. 35O[77-CentraI Excises, dated the

16th December, 1977

29. No. 351j77-Central Excises, dated the

16th December, 1977

30. No. 44|78-Central Excises, dated the

1st March, 1978

31. No. 45/78-Central Excises, dated the 1st

March, 1978

32. No. 45|79-Central Excises, dated the

•1st March, 1979

33. No. 115|79-Central Excises, dated The

16th March, 1979

34. No. 117]79-Central Excises, dated the

16th March, 1979

35. No. 219|79-Central Excises, dated the

30th June, 1979

36. No. 231|79-Central Excises, dated the

1st July, 1979

37. No. 250|79-Central Excises, dated the

17th November, 1979

38. No. 287|79-Cenlral Excises, dated the

17th Noember, 1979

39. No. 128181-Central Excises, dated the

27th June, 1981

40. No. 38|82-Central Excises, dated the

28th February, 1982

41. No. 39,'82-Cenlral Excises, dated the

28th February, 1982

42. No. 176182-Central Excises, dated the

11th May, 1982

43. No. 230|82-Central Excises, dated the

23rd October, 1982

44. No. 160183-Central Excises, dated the

24th May, 1983

45. No. 2[84-Central Excises, dated the 1st

January, 1984

[F. No. 334|1|83-TRU]

GAUTAM RAY, Under Secv.

A N LN T> " ™ K H ^E M*N A O f-R' G ⁰ V T- OF INDIA PRESS, R1NO ROAD, NEW DELHI-110064 AND 1UBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054, 1984