The Gazette of India
EXTRAORDINARY
PART II—Section 3- Sub-section (i)
PUBLISHED BY AUTHORITY
No. 97] NEW DELHI SATURDAY, MARCH 31, 1984/CHAITRA 11, 1906
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 II—SEO. 3(T)]MINISTRY Or FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 31st March, 1984
No. 82|84-CENTRAL EXCISES
G.S.R. 250(E).—In exercise of the powers con- ferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government here- by exempts all components and law materials, fall- ing under the first Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and cleared for repair of ocean-going vessels, by ship repair units, from the whole of the duty of excise leviable there- on under section 3 of the said Act :
Provided that—
(i) The manufacturer of the said components and raw materials produces, before the Assistant Collector of Central Excise having jurisdiction over the factory, a certificate from the indenting ship repair unit that the said components and raw materials are required solely for the pur- pose of the repair of ocean-going vessels, and that the ship repair unit is registered with the Director General of Shipping, Government of India, for this purpose ; and
(ii) the procedure set out in Chapter X of the Central Excise Rules, 1944, is follow- ed.
Explanation.—For the purposes of this notifica- tion, the expression "ocean-goina vessels" includ- es—
(i) liners; cargo-vessels of various Junds in- cluding refrigerator vessels for the trans- port of meat, fruit etc; vessels specified for the transport of particular Roods (grain, coal ores, etc.); tankers (petrol, wine, etc.); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish, etc.); whale catchers; trawlers and other fishing vessels, lifeboats; scientific research vessels; weather ships; vessels for the transportation and mooring of buoys; pilot-boats; hopper-barges for the disposal of dredged material; etc,;
(b) warships ofaHttads,including submarin-
es;
(c) tugs, dredgers, fire-floats and salvage ships.
[F. No. 71|15|83-CX.2]
B. R, TRIPATHI, Under Secy.