The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. J941 NEW DELHI, SATURDAY, JUNE 2, 1984/JYAISTHA 12. 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 [PAKr tl- Stc. 3(0] (iv) the factory has a plant attached there- to for martring bamboo or wood pulp.";MINISTRY OF REVENUE
(Department of Revenue)
NOTIFICATION
New Delhi, the 2nd June, 1984
NO. 139|84-CEN1RAL EXCISE
G.S.R. 430(E).—In exercise of the powers confer- red by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of FinaEce (Department of Revenue) No. 108|81-Central Excises, dated the 24th April, 1981, namely :—
In the said notification,—
(i) in the opening paragraph, for the words "eighty per cent.", the words "fifty per cent." shall be substituted;
(ii) in the first proviso,—
(a) in clause (i), the words "containing not less than seventy-five per cent, by weight of pulp made from bamboo or wood or from a mixture of both," shall be omitted, and
(b) after clause (iii), the following clause
shall be inserted, namely :—
(iii) for paragraph 2, the following paragraph
shall be substituted, namely:—
"2. Nothing contained in this notification shall apply to —
(a) cigarette tissue, gla^sine paper, grease proof paper, coated paper (including waxed paper) and paper ol a substance not exceeding 25 grammes per square metre, and
(b) paper and paper board in respect of which a manufacturer avails himself of the exemption contained in any of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 45|83-Central Exuses, dated the 1st Maich, 1983 and No. 2bl84-Cen'ial Excises, J ited lie 1st March, 1984;
(iv) for Explanition 1, the following Explana- tion shall be substituted, namely :—
"Explanation I —Kir ihe purposes ot this notifica- tion, "amount oi duty payable" shall br the amount calculated by applying the rate of excise duty levi- able on Lhe said goods but lor this notification or any of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 45'83-Cential Excises dated the 1st Mjrch, 1983 and No. 26)84 Central Excises, dated the 1st March. 1984 to the assessable value of the said goods as approved by the proper officer for the purposes of this notifica- tion."
KS VENKATACHRI, Under Secy.
I*'. No. 354|14|80-TRU(Pt.TI)]