The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 137] NEW DELHI, MONDAY, APRIL 30, 1984/VAISAKHA 10, 1906 Separate paging is given to this Part in order that it may be filed as a separate compilation
1 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 30) J 259/83 Central Excises, dated the 15th October, 1983, Central Government hereby exempts vegetable product made—(i) solely from indigenous rice bran oil edible grade; or
(,ii) from, a mjxlure of indigenous lite bran oil of edible giade and ot'her oils belore being subjected to tho process of hydrogenation lor comveimorc into vege- table pioduct,
falling under Item No. 13 of the Fust Schedule to the Ccn- tial txcises and Salt Act, 1944 (1 ol 1944), irom so much of the duty of excise leviable theieon undijr the said Act at the rate specified in the said First Schedule, rc,ad with uny notification fiorn the time being in torce issued by the Cen- tial Government in relation to the duty of excise so charge- able, as is equivalent'to the amount calculated at the rale of rupees- thirty per quintal on the quantity of indigenous rice bran oil of edible grade used in the manufacture of the said vegetable product, subject to the following conditions, namely:—
(.a) where the said vegetable product is made solely from
indigenous rice bran oil of edible grade, —
(I) the said vegetable product is issued out from ^fac- tory in admixture with Til oil, or with vegetable pioduct made from other oils, oi with both, ana
(ii) the precentage of the s^id vegetable product is in excess of three pel cent of tho total vegetable product in a particular consignment comprising of vegetable product made solely irom indigenous rice bran oil of edible giade in admixture with Til oil. or with vegetable product made lrom othei oils or with both, as the case may be; (b) Wheic the said vegetable product is made trom a mixture of indigenous rice bran oil of edible grade and other oils, the content ol indigenous lice bran befoie such mixture is subjected to the process or oil of edible grade in such mixture immediately hydrogenation for conversion into vegetable product is in excess of three per cent of the vegetable product produced out of a particular batch of such mixture:
Provided that the manufacturer intending to avail himseli of the benefit of exemption under this notification shall furnish an undertaking to the Assistant Collector of Central Excise, in writing, within one month of publication of this notification in tho Official Gazette, or within "uch extended period as the Collector of Cential Excise may allow, that he would manufacture vegetable product either in terms of condition (a) or condition (b) above, and that the rnethod of manufacture so stated shall not be varied during a financial year, failing which the exemption under this notification shjll be liable to be withdrawn-
Provided further that the amount of exemption under this notification shall in no case exceed the amount of the duty of excise payable on the said vegetable pioduct.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION