The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
NO. 149] NEW DELHI, SATURDAY, MAY 3, 1984/VAISAKHA 15, 1906
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC 3(i)]MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 5th May, 1984
NOTIFICATION
No. 102|84-CENTRAL EXCISES
G.S-R. 326(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 floor coverings, falling under Item No. 22G 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:
Provided that no such exemption shall apply to any floor coverings In or in relation to the manufacture of which any pro- cess is ordinarily conducted with the aid of machines whether ope- rated with or without the aid of power or steam.
Explanation:—, For the purposes of this notification^machi-
nesM shall not include:—
(a) manually operated looms; and (b) Manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitting guns.
[KNo. 51A|2f84-CX.2.] KISHAN SINGH, Under Secy.