REGISTERED No. D. (D.N.)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 160] NEW DELHI, FRIDAY, MAY 11, 1984/VAISAKHA 21, 1906
Separate paging is given to this Part in order that it may be filed as a separate compilation
198 GI/84
(1)
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART It—Sec. 3tf)Explanation:—For the purposes of this notification, any notification providing for any oxempti JH for giving credit witi respect to or reduction of duty of excise under tlw Cjntr.il Excises Act on such goods equal to, any duty of excise uaier ttn Central Excises Act, or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975), already paid on tha raw material or cornponenl parts used in the production or manufacture of such goods, shall not bo taken into account for determining the amount of duty of et;i>e chirgsible on susti goods under the Central Excises Act.
[F. No. 334/1/84-TRU]
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the n th May, 1984
NOTIFICATION
No. 110/84—Central JExoises
NOTIFICATION
G.S.R, 344 (E).—In exercise of the powers conferred by sub- rule(l) of rule 8 of the Central Excise Rules, 1944, read with sub-section (4) of section 52 of the Finance Act, 1984 (21 of 1984), the Central Government hereby exempts the goods, falling under the Item Nos. of the First Schodule to the Central Excises and Salt Act, 1944 (I of 1944) [hereinafter referred to a.* the Central Excises Act], specified In column (2) of the Table hereto annexed, from so much of the special duty of excise leviable thereon under sub-section (1) of the said section as Is in excess of the airiount 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 Government In relation to the duty of excise so chargeable.
NO. 111/84-CENTRAL EXCISES
TABLE
Description of the goods ; Rate of special excise
SI. Nc
duty
(1)
(2)
(3)
1.
, Nil.
G.S-R. 345 (E).—In exercise of the powers conferred by rules 12 and 12A of the Central Exci"e Rule*, 1944, read with section 52 of the Finance Act, 1984 (21 of 1984), tho Central Government hereby direct* that where any goods have been subjected to a special duty of excise under the aforesaid section 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 notiflcat'on under the said rule 12 or rule 12A or the Central Board of Excise and Customs, by a declaration under rule 191A of the Cen- tral Excise Rules, 1944, as the case may be, has allowed a rebate of excise duty paid on such goods under the Central Excises a.nd Salt Act, 1944 (1 of 1944), a rebate of special duty of excise shall also be allowed subject to the same conditions as govern the rebate of the said excise duty.
Goods falling under Item Nos. 1(1), 411(2), 6,7,8,9,11AA(1), HE, 13, 23(1), 33A, 33DD. 33F, 37A(i), 37AA, 38 and 68 of the said First Schedule.
[F. No. 334/1/84-TRU1 2.
Five per cent, of the amount of duty excise chargeable* on such goods under the Central Excises Act.
Goods tilling under ItcmNos.l(3), 1A, IB, 1C, ID, IE, 2(2), 411(1). 411(3), 4JI(4), 411(5), 411(6), 411 (7), 10,11,11A,11AA(2), 12,14, 14A, 14AA, 14B, I4BB, 14C, 14D 14DD, 14E, 14F, 14FF, 14G, 14tf, 15,15A, 15AA, 15CC, 15D, 16A. 16B, 17,22C, 22E, 22G. 23A, 23B, 23C, 28A, 29, 29A, 30, 30A, 30B, 31, 32, 33, 33B, 33C, 33D, 33E, 34, 34A, 34B. 36, 37A(ii), 37A(lii), 37A(iv), 37A(v), 37B, 37BB.37C, 37CC, 40, 44, 45, 46, 47, 48,49,50.51. 51A, 52, 53, 55, 56, 57, 58, 59(1), 59(2), 59(3), 59(5), 59(6), 60, 61, 62, 63, 64, 65, 66 and 67 of the said First Schodule.
NOTIFICATION
NO. 112/84-CENTRAL EXCISES
G.S.R. 34
NOTIFICATION
NO. 113/84-CENTRAL EXCISES
G.S.R. 3147(E).—In exercise of thp powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1^44, read with sub-section (4) of section 52 of the Finance Act, 1984 (2i of 1984), the Central Government hereby exempts noods which have been subjected to a special duty ot excise under the aforesaid section, from so much of the spocial 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 products) used in the manu- factpre 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 exempt- ing them from so much of the duty of excise leviable thereon under the Central Excised and Salt Act, 1944 (1 of 1944), as 1B equivalent to the duly of excise under the said Central Excises and Salt Act already paid, on the intermediate pro- ducts specified in the respective notifications.
[F. No. 334/1/84-TRU]
a
NOTIFICATION
NO. 114/8UCENTRAL EXCISES
G.S.R. 348(E),—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (4) of section 52 of the Finance Act, 1984 (21 of 1984), 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 leviable thereon under sub-section (1) of the said section,
[F. No. 334/1/84-TRU]
NOTIFICATION
NO. U5/84-CENTRAL EXCISES
G.S.R. 349(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, -1944, read with sub-section (4) of section 52 ot the Finance Act, 1984 (2l of 1984), the Central Government hereby exempts—•
(i) C.B.F, (Phenol Extract) 'JOO* and '1300', whether it falli under Item No, 9 or Item No. 10 or Item No. UA 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 Burmah-Shell Carbon Black Feed Stock SI. 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-section (1) of the said section.
[F. No. 334/t/84-TRU] GAUTAAt RAY, Vnder Secy.
4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i;l 5 6 THE GAZETTE O? INDIA : EXTRAORDINARY [PARf If—SEC. 3(i)l 7 8 THE GAZETTE OF INDIA J EXTRAORDINARY [PART H—SEO. 30W -NO. 116/84—CENTRAL EXCISES
CJ.S.R. 350(E).—In pursuance of sub-rule (1) of rule 56AA of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978) and sub-section (4) of section 52 of the Finance Act, 1984 (21 of 1984), (he Central Government hereby directs that in respect of excis- able goods of the des:ription specified in column (.3) of Table A and Table B hereto annexed [hereinafter referred to aa the specified goods] and falling under such item num- ber, of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) [hereinafter referred to as the Central Ex- cises Act] as is specified in the corresponding entry in column (2) of the said Tables and cleared from a factory for home consumption during the period commencing on and from the 1st day of \farch. 1984 and ending with the 28th day of February, 1985 [hereinafter referred to as the incentive period], in excess of the base clearances,—
(A) In a case where duty of excise on specified goods is chargeable under the Central Excises Act with reference to value and the effective rate of duty leviable under the Central Excises Act on such specified goods is not more than 20 per cent, ad valorem,—
(i) a credit of an amount equal to 30 per cent, of the duties of excise paid on clearances of such npe~ clfled goods exceeding the base clearance^ but not exceeding 110 per cent, of the base clear- ance*; and
(H) a credit of amount equal to 40 per cent of the duties of excise paid on clearances of such spe- cified goods exceeding 110 per cent, of the beae clearances;
(B) in any other case,—
(1) a credit of an amount equal to 15 per cent, ot the duties of excise paid on clearances of such specified goods exceeding base clearances but not exceeding 110 per cent, of the base clearance*; and
(il) a credit of an amount equal to 20 per cent, of the duties of excise paid on clearances of such spe- cified goods exceeding 110 per cent, of the base clearnces,
may be granted subject to the conditions, if any, specified in toe corresponding entry in column (5) of the said Tables and the conditions specified below :—
(i) The clearances (including the base clearances) of the specified goods mentioned in column (3) of the said Tables shall be computed separately in rcepect of each serial number of the Tables specified in the corresponding entry in column (1) of the said Tables in terms of the unit for calculation specifi- ed 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 against the said serial number shall be table into account.
(ii) In datermining the clearances (including the base 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 clearance of the specified goods for export shall also be taken into account.
9(Mi) No credit shall be allowed to any manufacturer
before the 1st day of April, 1985.
(iv) No credit shall bt allowed in respect of a factory
(ii) in respect of goods specified in column (3) of the baid Table B, means, 120% of the clearances of such goods from such factory during the base period;
from which clearances of the specified goods—
(a) were effected for the first time on or after the
1st day of April, 1981; or
(b) were not effected during the finuncial years 1981-
82, 1982-83 and 1983-84.
(b) in the case of a factory which had remained closed for a period of more than 15 days at one time during the base period due to any reason,, means the clear- ances as determined under sub-clause (i) or, as the case may be, sub-clause (ii) of clause (a) above mul- tiplied by the factory 365/365-X, where X denotes the total number of days comprised in the period or, as the case may be, periods during which, the factory was so closed.
(v) No credit shall be allowed in respect oil the duties of excise paid on the clearances of the specified goods in excess of 160% of the b&se clearances.
(2) "base period" shall be the year in which the aggregate of the clearances of specified goods during the period, com- mencing on and from the 1st day of March, 1982 and ending with the 28th day of February, 1983, or the period commenc- ing on and from the 1st day of March, 1983 and endinc with the 29th day of February, 1984, whichever was higher.
(3) "duties of excise paid" means the sum total of the duties of exciss, if any, paid under the Central Excises Act, the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978) and section 52 of the Finance Act, 1984 (21 of 1984).
tvij i oi determining the clearances ol the specified goods mentioned against serial numbers 23, 24, 25 and 26 of the said Tables A (hereinafter in this dans: referred to as the said specified Koods) m respect of the base period or the incentive period, the quantity of the said specified goods leceived in the factory from outside during the base period or the incentive period for the manufacture of the said specified goods shall respectively be deducted from the clearances of the said specified goods effected during the base period or the incentive period.
(4) "effective rate of duty leviable under the Central Excises Act" means t|ie rate of duty specified in the First Schedule to the Central Excises Act, read with any notification issued under sub-rule (V) of rule 8 of the Central Excise Rules, 1944 and for the time being in force (other than a notification providing for any exemption for givinjt credit with respect to, or reduction of duty of excise on such goods equal to, any duty of excise already paid on the raw material or component parts used in the production or manufacture of such £PQ_ds).
C5) "value"—.
(vii) Notwithstanding anything contained in clause (ii) a"bove, for determining the clearances of thp specifi- ed goods mentioned against serial numbers 23. 24, 2*5 and 26 of the said TaWe A thereafter in this clause referred to as the said specified Roods) in res"cct of the base perod or the incentive period, the clearances of the said specified goods effected within the factory of production durine Riii-h i>eriod<; for use in the manufacture of the said specified goods shall not be taken into Recount.
Explanation.—For the purpose of this notification,—
(a) in relating lo the Roods specified against serial num- bers 1 to 17 of the said Table B, means value as determined in accordance with the provisions of section 4 of the Central Excises Act; (1) "base clearances",—
(a") in the case of a factory which had not remained closed for a period of more than IS days at one time during the base period due to any reason—
(b) in respect of the goods specified against serial numbers 18 to 25 of the said Table B, menns-value as deter- mined under clause (a) above or, as the ease may be in accordance with the provisions of the notifi- cation of the Government of India in the Ministry of Finance Department of Revenue and Tnsuranre No. 120/75 Central Excises, dated the 30th April,
1975.
(i) in respect of goods specified in column (3) of the said Table A, means 110% of the clearances of such coods from such factory during the base period; and
TABLE-A
Item No. of
s.
. the First
No
Conditions
Description of good*
Unit of calculation
Schedule to the Central Excises and Salt Act, 1944
5
3
Weight
—
Soda Ash
14A
T \.
Weight
HAA.U)
Calcium cjxbide, bleaching paste and bleaching powder, sod iura hydrosulphitc, bicarbonate of soda, bichromates of potassium, or sodium, hydrogen peroxide and potassium permanga- nate •
Weight
Ciustic &oJa and caustic potash
3. 14B
Weight
—•
Glycerine
4 14C
Weight
Synthetic Organic product
5. H DD
Weight
—
Hydrochloric and Sulphuric Acids
KG
a.
Volume
—
Oxygen
14H(i)
i.
198 GI/84
10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3 1 2 4 5 _Weight
14H(ii),(ili) Chlorine, Ammonia, Carbonic Acid (carbon
8.
(iv) and (vi) dioxide) and Acetylene-
Artificial or synthetic resins and plastio mate- Weight
—
9. 15A(1)
rials and other materials.
Weight
, 15AA
10.
Organic surface active agents (other than soap); surface-Active preparations and washing pre- parations.
Number
11. 16t(l)(a)(i) Tyres for tw >-whselod motor vehicles narnsly, scooter, motor-cycles, mopeds and auto- cycles.
Providod that in respect of tyres cleared from the factory, the manufacturer has not availed cf the exemption contained in the Ministry of Finance (Department cf Rcvenuo) notification No. 268/82-Central Excises, dated the 13th November, 1982, or does not avail himself of the exemption contained in the Ministry of Finance (Department of Revenue) notification No. 88/84-Central Excises, dated the 6th April, 1984.
Tyres for motor vehicles other than those spe- Number
16 I(l)(b)(i)
12.
cified against S. No. 11 of this Table.
Provided that in respect of tyres cleared from the factory, the manufacturer has not availed of the exemption contained in the Ministry of Finance (Department of Revenue) notification No. 268/82-Central Erases, dated the 13th November, 198^, or does not avail himself of the exemption contained in the Ministry of Financo (Department ol Revenue) notification No. 88/84- Central Excises, dated the 6th April, 1984.
Number
Tyres for tractors iioluiing agricultural trac-
\i. 16 I0)(a),
tors and tyres for trailers.
16 1(3)00(0 and 16 I(3)(b)(i)
Provided that in respect of tyres cleared )roni (he factory, the manufacturer nas net availed of the exemption contained in the Ministry of Finance (Department of Revenue) notification No. 268/82 Central Excises, dated the 13th November, 1982 or does not avail himself of the exemption con- tained in the Ministry of Finance (Department of Revenue) notification No. 88/84-Central Excises, dated the 6th April, 1984.
Weight
Uionted and coited printing and writing
17(1)
U.
paper (other than poster paper).
Provided that in respect of uncoated' and coated printing and writing paper (other than poster paper) cleared from the factory, the manufacturer has not availed of and does not avail himself of the exemption contained in the Ministry of Finance (Department of Revenue) notification No. 108/81-Central Excises, dated the 24th April, 1981 :
Provided also that such paper has been produced
out of pulp.
Pn:r b)ir I aal all otlnr kills of pijjjr.
Wiight Prowl Jed that such papar board or paper has been 17(1)
15,
produced out of pulp.
Staple fibre and tow of cellulosic origin.
Weight
—
16. Sub-Item I of Item No. 18
Staple Qbre ant! tow of non-cellulosio origin- Weight
—
-do-
17.
acrylic fibre.
Suil i film n 1 tow of nuii-cdlutasic origin- Weight
—
-IO-
18.
polyester fibre.
—
Weight
-ao-
19,
Staple fibre and tow of non-celluliisic origin not falling WII'CT S. No. 17 or S. No^ 18.
Weight
StlD-Ircm II
20.
Mi'i-nn 'e fil mvit yarn consisting entirely of c:llu1 v;ic '1-rivdlivfs or regenerated cellulose IT both.
ot item No. 18
11 1 3 2 4 5
21. Sub-item II Nylon filament yarn, other than textured Weight —
of item No-
18.
22. -do- Polyester filament yarn, other than textured Weight —
23. 25 Ingots, blocks, lumps and similar forms of steel, Weight —
and waste and scrap of sieel.
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 First Weight Provided that suoh goods arc manufactured in au
Schedule, other than— integrated ore-based steel plant or in a factory
(i) goods specified against S. Nos. 23 and with the aid of electric furnace.
27 of this Table; and
(ii) goods falling und er bub-items (2) and
(5)ofthesaidItemNo.25.
26. 26B Zinc Weight Provided that such zinc is manufactured in an in-
tegrated ore-based plant.
27. 25 Tin plates and tinned sheeis Weight —
28. 30B Motor starters Number
29. 31(1) Electric batteries (Dry type—other than metal Number —
Jacketed batteries)
30. 31(1) Electric batteries (Diy type—metal jacketed Number —
batteries).
31. 31(2) Electric batteries (storage type) Number —
32. 32(1) Vacuum and gas filled electric bulbs other Number
than miniature lamps and visual indicator
bulbs used in telephonic and telegraphic switch
boards and for allied purposes.
33. 52(1) Miniature electric bulbs and visual indicator Number
tamps used in telephonic and telegraphic
switch boards and for allied purposes.
34. 32(2) Fluorescent lighting tubes Number
33. 32(3) Stadium and Mercury vapour discharge lamps Number
36. 341(1) Two-wheeled motor vehicles of engine capacity Number .
not exceeding 100 cubic centimetres.
37. 341(1) Two-wkeeled motor vehicles not falling under Number
S. No. 36.
38. 341(1) Throe-wheeled motor vehicles' Number
39. 341(2) Motor vehicles other than saloon cars Number
40. 341(3) Motor vehicles other than saloon cars Number
41. 34H Tractors, including agricultural tractors Number
42. 34B Work trucks Number •
43. 63 Wire ropes Weight
44. 64 Carbon black Weight
45. 65 Rubber processing chenrcald Weight
46. 68 Concrete Mixers Number — ,
47. 68 Graders, excavators, Bulldozers and other earth Number
moving equipments.
48. 68 Locomotives Number ____
49. 68 Railway w-i^nns Number —
12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART H—SEC' 3fi)]<
TABLE B
S. Item No. of the No. First Schedule
Conditions
Unit for calculation
to the Central Description of goods Excises and Salt Act, 1944.
(5)
(4)
Of)
(1) (2)
Value
Pigments, colours, paints, enamels, varnishes,
1. 14
blacks and cellulose lacquers.
Tyres (other than tubes aad flaps).
Value
2. Sub-Items III
and IV of Item No. 16.
Provided that in respect of tyres cleared from the factory, the manufacturer has not availed of the exemption contained in tha Ministry of Finance (Department of Revenue) notification No. 268/ 82—Central Excises, dated the ,13th November, 1982 or does not avail himself of the exemption contained in the Ministry of F i a i uj (O-,nrt- raent of Revenue) notification No. 88/84-Central Excises, dated the 6th April, 1984.
3. 16
Tubes
Value
4. 16
Value
Flaps
5. 16A(4)
Transmission, conveyor or elevator belts or belt- Value
ing of vulcanised rubber.
Value
6. 16AA
Synthetic rubber, including synthetic rubber latex and pre- vulcanised synthetic rubber latex.
7. 29
Valuo
Internal Combustion Engines
-w~i
8. Sub-items
Valuo
Electric Motors
(A). ( B ) & (Q of item 30.
9. 30A
Value
Power Driven pump*
Value
10. 33B
Electric wires and cables
11. 45
Machinery and appliances for determination of Value
weight
12. 49
Value
Rolling bearings
Value
13. 50
Welding electrodes, all sorts
Value
14. 51
Coated abrasives and grinding wheels
15. 51A
Value
Tools
—
16. 62
Value
Tool tips
17. 67
Value
Graphite electrodes and anodes
•
Value
18. 68
Machine tools
Value
19. 68
Air and gas compressors
Value
20. 68
Boilers
Value
21. 68
Cranes
Value
Industrial ovens and furnaces
22. 68
Value
Refractory bricks
23. 68
2. Nothing contained in this notification shall apply to the specified goods which are produced and manufactured ia a free'trade
zone and brought to any other place in India.
[F- No. 334/1/84—TR IIJ
K.S. VENKATAGIRI, Under Secy.
13NOTIFICATION
NO: 117/84---'. EN TRAL KXClSilS
G.S.R. 35 WE).—In cxorci.se ol" the powers ninferred by sub-rule (1) of rule R ol the Central Kxeisf Rules, 1944, •fcfiil 'vitli ,ii h-sei.i' >n (4) of s(.i_iinn 52 of tht l-mance Act- 19K-I (11 i)f 1084). ilie Central ("iuwi nment lieicby rescinds •.ho Uillovtin^- noliliciilions .if the Ciovenimi'ni of India in Ih'"- M'nii-'iy of hinanoe (Depaitmenl of Revenue I. namely :—
1. 55/84—CYntial l.iciscs, dated the 1st March, ]y84.
NOTIFICATION
2. 00/84—Centra] }•
NO. ll'J/84—CliNTKAT. F-XCISES 3. 64/84—Central l-'xeises, •iltited the 1st March, 14X4.
4. 65/84- -Ccnlr.nl Excises, dated the 1st March. 1084.
TF. No. 334/I/84-TKUI
GAUTAM RAY. Under Secy.
G.S.R. 353(Ej.—Jo exercise of the poweis conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Centra] Government hercoy makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 234/82—Central Excises, dated the 1st November, 1982. namely :—
In the Schedule annexed to the said rttjtrrrcation, after S. No. 49 and the entry relating thereto and before the pro- viso, the following S. Nos. and entries shall be inserted, namely :—
"50. Maida, that is to say, the product of wheat known commercially an "maida" obtained by milling cleaned, hard or soft wheat or blends thereof in a roller flour .mill.
51. Articles of ready to wear apparel (known commercially as ready made garments), including undergarments and body supporting garments but excluding articles of hosiery.
52. Mosaic tiles, that ia to say, tiles known commercially
as "mosaic tiles".
53. Silver".
[F. No. 334/1/84-TRU]
NOTU'ICATJON
NO. 118/84—CHNTRA1. EXCfSE.S
G.S.R. 352(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, tlio Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 75/R4—Central Excises, elated the 1st March, 1984, namely :—
In the Table annexed to the said notification, Rcf. No.
11B. 01 and the entries relating thereto shall be omitted.
[F. No. 334/1/84-TRU]
198 GI/84
14 THE GAZETTE OF INDIA ; EXTRAORDINARY [PAMT II-SEC. 3(I)}NO. 120/84—CENTBMdBGISES
G.S.R. 354(E).—In exercise ot ^ ^ ^ ^ V e is conlerred by sub-rule (1) of rule (8) of the C e ^ ^ K c i se Rules, 19+4, the Central Government hereby cx^BUfblended or com- pounded lubricating oils and greases H K ta to say lubricating oils and greases obtained by straight blending of mineral oils or hy blending of compounding of mineral oils with any other ingredients, from the whole of the duty of excise leviable thereon under section 3 of the Central F\cises and Salt Act, 1944 (1 of 1944).
Explanation :—The expression "mineral oil" has the mcan- iag assigned to it in Explanation 1 to item No. 6 of the First Schedule to the Central Excises ami Salt Act, 1944 (1 of 1944).
\V. No. 334/1/84-TRU]
NOTIFICATION
NO. 121/84—CENTRAL EXCISES
.—In exercise of the powers conferred by nub-rule (1) of rule 8 of the Central Excise Rules, 1944. the Central Government hereby rescinds the following notifica- tion of the Government of India, in the Ministry or Finance (Department of Revenue) or (.Department of Revenue and Insurance), as the case may be, namely :~-
1. No. 24/65—Central Excises, dated the 28th Feb- ruary, 1965.
2. No. 162/71—Central Excises, dated the 10th August, 1971.
3. No. 41/74—Central Excises, dated the 1st March, 1974.
4. No. 86/76—Central Excises, dated the 16th March, 1S76.
[F. No. 334/1 /84-TRU*
K. S. VENKATAG1RI, Under Secy.