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REGISTERED NO. D. (D.N.)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 298] NEW DELHI, WEDNESDAY, AUGUST 1,1984/SRAVANA 10, 1906

Separate paging is given to this Part in order that it may be filed as a separate compilation

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATIONS

New Delhi, the 1st August, 1984

No. 165/84 CENTRAL EXCISES

G.S.R. 553(E) :—In exercise of the powers conferred by rule 174A of the Central Excise Rules, 1944, the Central Govern-

586 GI/84—1

(1)

m e r it b e i ry s a t i s f i ed 1 V I ; II it is n e t c s t i p' a r ti c x f i d ' f. 1 .1 ) '• 1 1 u:

public iniorcsl so to ilo, hereby makes die following further nm-indmonis in ilie notification of the Government of Endia in th;-. Ministry of Finance (Deparfmsnt of Revenue and Insurance) No, Jl '76-C -nLcsil Ex:"ses, dmed the I^h February, 197(\ namely :-•-

In the slid notifical ion,—-

(i) for ftem 21 an) I hi entries rehiling thereto, the following

bhnll be biih^ututetf, namely :—

"21. Fully exempted goods, falling under Hem Ni\ 2fiA of the First Schedule to the Central Excises a.id Sail Act, 1944 (1 of 1944).'"

(u) for Iiem 23 and the entries relating thereto, the following

shall be substituted, namely :—

"23. Fully exempted goods, fulling under Item No. 27 of Itis Hirst Schedule to the Central Excises, and Salt Act, 1944 0 of 1944),";

(iii) for Item, 30 and. 31 and the entries relating thereto,

the following shall be substituted, namely :—

".lO. Fully exempted goods,, fulling under Hem No-

2fiB of the First Schedule to the Central EKcises and Salt Act, 1944 (I of 1944).";

31. Fully cxeryinted goods, falling uid"r Ft em No. 27A of thi F:-r.t Schedule lo thr Central Excises yr 1 Sal; At-i, I^U (1 of 19M).";

No. lf.d/SI CTM'IRAL IXCISI S

G.S.R. S54(li).-—I;i escrcisf ol the powers conferred by rule 12 of the Central Excise Rules, 1944, the Ccn.i"il Govern- ment hereby makes the following further amendments in lhv notification of ihe Government of India in the Ministry of Finance (department of Revenue) No. I97,'ft2-Ccntral J.'-.vci'.es, dnted Ihe 17th November, I9h2, namelv ;—

In Ihe TJhlc annexed lo the said nnliliciitiun against S.No.

1, in column (2),—.

(D for the entry "Copper", Ihe rntry "Goods, fulling umlrr Horn No. 2'SA of the First Schedule to the Central Excises and Still A:;, 1944 (I of 1944)," shall tv: --ubsii- tutcd;

(ii) for the entry "Zinc", the entry "Goods, falling under Item No. 25B of the First Schedulr to the C:ntral Excises and Salt Act, 1944 (I of 1944)", shall b? substi- tuted;

(ui) for the entry "Aluminium", the entry "Goods, falling undsr Item No. 27 of the F-rst Schedule to the Central RxcUes and Salt Act, 1914 (1 of 1944)," shall be substituted; and

(iv) for the e ltry "L;nd unwrought, .including ingots, pigs, blocks, anodes, slabs, cakes and cast sticks", the entry "Goods, fulling under Item No. 27A of the First Schedule lo the Central Excises and Salt Act, 1944 (1 of 1944)," shall be substituted."

No. 1G7/84 CENTRAL EXCISES

G.S.R. 553 (E).—In ctei-ci.ic of ih^ powers conferred by rule 1916 of the Central lixcise Rules, 1944, the Central Govern- ment hereby mikes the following further amendment!, in the notiflcP.lion of I he G wernm?nt of India in the Ministry of

F i a n c; (D'.oari.ni-;nt of Rsvemue) No. 53/59-Csntral Excises, dated ihe 9tb May, 1959, namely :—

[n the Table annexed to (he said notification,—

(i> for the enfry in column O) igainst S. Nr>. 6. the follow- ing entry shall be substituted, namely:—

"Wrought p'Kes, wheels, blanks (including circles), strips and foils of copper, falling under ftem No. 26A of (he Firsl Schsdule to ths Osnfral Excises and Salt Act, 1944 (1 of 1 9 W;

(ii) for (he entry in colurm (3) against S. No. 7, the follow- ing entry shall be substituted, namely '•-—

"Aluminium and products thereof, falling under Hem No. 27 of fh" FT<;{ Schedule 1o (he Central Excises and Sali Act. 1944 (1 of 19441".

No. 168/S4-CENTRAL EXCISES

G.S.R. 556 (E).—Tn exercise of the powers conferred by sub-rul: (1) of nil-. 56A of the Central Ex-ice Rule;. 1944, the Central Government hereby makes the following further amend- ments in the notification of the Government of India in the

i

Ministry of Finance (Department of Revenue) No. 223/62-

Cenlral Excises dated the 29th December, 19C2, namely:—

[n the said notification,—

(i) for Item 13 and the entries relaiing thereto, the follow- ing shall be sutmitu'sd, namely:—

"13. Goods, fillirg undei I.em No. 26A of the Firsi S.-hxiuIe to the C:nira! Exc-'scs and Salt Act, 1944 (1 of 1944).";

(iij for Item 14A and the entries relating thereto, the fo'lowing sliill b? siib-.!i

"14A. Goods, falling under Item No. 2bB of the Fu"t Schedule io ilii Ce iti'al Excise? and Sail Ac), 1944 (I of 1944)."";

(iii) for Iienn 15 and 15A and th; entries relating thereto, the following shall be substituted, namely:—•

"15. Good?, filling u ider rtem No. 27 of the First ScheJulc to h? Central E';c;.e- and Salt Act. 1944 0 of 1944'.

15A. Goods, falling under Iiem No. 27A of I he First Schedule to the Central Excises and Salt Act, ' 1944 (1 of 19-14).".

No, 169/54-CENTRAL EXCISES

G.S.R. 5S7(E).—'In uKercke of the powers conferred by sub-rule (1) of rule 8 of th? Central ExeKe Rules, -1944 the C:ntraJ Govemm'nl hereby mikes the following fur the i •"m:'wm:u;s hi the mtiftea'icn of the Government of India in .ii3 Mnish-y "f F;Ui!'-e (Dspartmjiii of Revenue) No. 95/83- Central Excises dated the 1st March, 1983, namely :—•

In -h: said Table annexed to the said notification.—

(i) for Van sntry in columi (3) against S. No. 3, (he follow-

ing shall be substituted, namely :—>

"Alym'nimn and products ihereof.":

(ii) for the e-iii-y in rolumf¹ (5) against S.No. 12, the follow-

ing -'ball hi substituted, nam;ly :—

"Strips of copper.":

(lii) "or he ^-Y> y in cjlum i (>} Jg IM ;l S. No. 13, the follow-

ing sh.Jl b: -abiiitmed, .lams'y :—

"Alrm"nium ii/cp-j.":

(iv) after S. No. 23 and th? ewriss relating thereto, the

following ""hall bs iii-ctcd, irniiiy :—.

(4)

(2)

(5) (^ '

No. 170,'84-CENTRAL EXCfSES

G.S.R. 558(E).—In pursuance of sub-rule (!) of ru'e 56AA of ths Central Excise Rules, 1944, read with sub-section (.3) of section 3 of the Aldilional Duties of E

In Table A annexed to the said notification,—

0) incolumV(3) agiinst S. No. 24, forthe words "Copper", the*words "Copper and products thereof", shall be substituted;

(ii) iii columi (3) agif'Hi S. No. 25, for the words "Zinc", ihe words "Zinc and products thereof" shall be substi- tuted.

263

"24 . 2"A

prod .c's ill-?reof.

27

27A

Z'v; i ll p:oJ:i;!s '.here- of. AUmrnium and prodact> the-eof. Leid nad products ihere- of.

27

25, . 26J Z--V 3 id Di'jd;icis thsreof.

27A

Al.im' 'i.jm i nj products thereof. Lead and products there- of.

Z'3c aid produits there- i 27

of.

A( im'ii'um i'=i produ;ts thereof.

27A Lead and products thsre-

⁸ of.

263

27A

27.

L,:aJ -md produces (heteof.

27

Z:ac and proJuctt- there- of. Aluminium and products thereof.".

No. I71/84-CENTRAL EXCISES

-G.S.R. 559 (E).—In exercise of (he powers conferred by sub-rule (1) of rale 8 of ths Centra! Exc.':e Rules, 1944, t^. Csn:ral Governmsnt hereby ?xem.3i'- anode moulds, wire bar mjulds, mrald plates and slarier sheet blanks, f.'lling under Uem No. 26A of the First Schedule to th; Centra! Excises and Salt Act, 1944 (1 of 1914), from the whole of the duty of excise leviable thereon under section 3 of the scik! Act subject to the following conditions, n.-msly :—

(0 such anode m >uids, wire bde mjuids, mould plates and oiarlcr sheet blanks are intended for use by a pri- miry producer during the manufacture of copper and iic'tdac/s thereof, falling under Item No. 26A, in th"

factory of production in which the said anode m 'I'Us, wife bir mrmlds, m™M ph! =:>; and siiri-ir sheet, blanks had bsen mwufactured; and

('.ij [hi anode m)alis, >v -..• bir m u l l; miaiJ piujs ati'l si'iricr b!i;ei b''ri!" are m:!'ert e'fher dur'ng or aft or such iiv; HI ihe s:ikl factory.

Explanation.—For the purpose of ibis noirJic-uion. iho expression "primary products" mMiv. any person i'censed or regi-Ue'ed d,wer ihj lni.isi.-ies (Development and Regulation) Act, 1951 ('i5 oT )95i), who pro luces copper from copper ore.

No. 172/S4-CENTRAL EXCISES

G.S.R. 560 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the CentrPl Excise Rules, 1944, the Central Government Inreby exempts vwste and scrap of copper falling under sub-item (2) of Item No. 26A of ths First Schedule to thi Central Excises and Salt Act, 1944 (l of 1944), from the whole of the duty of excise leviabl,; thereon under section 3 of the said Act :—

Provided that such w.-.ste and scrap,—-

(i) are manufactured from goods, falling under the said Item 26A on which the duty of excise leviable undef the said Act or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may b;, has already been paid; or

(ii) arise from goods, falling under any Item qf the said First Schedule other than the s'id Item 26A manu- factured or produced in India.

Explanation.—For the purposes of this notification, all bU ck of copper dad products thereof in the country, excepi such stocks as are clearly recognisable as being non-duty paid, shall be deemed to bi copper and products thereof on which duty his already been paid.

production in the manu- facture of goods, falling under the i¹ id Item 26A,

(2) Waste aad scrap If such waste and .scrap are intended to be used in (he manufacture of chemicals and where such use is elsewhere than in the f.'c- tory of production, the procedure sei out in Chap- ter X of the said Rules is followed.

(6) Strips of copper If such strips are used in the manufactured fom manufacture of harmonium copper wire reeds; and whore such use is elsewhere than in the factoiy of production, the procedure as prescribed by the Collector of Central Excise in this regard is followed.

4. (6) Strips and foils of If,— and copper. (i) the Assistant Collector (7)

of Central Excise is satis- lied that such strips and foils are intended for use in tha nmif-icture of limitation 'Zari'; or (ii) such strips and foils are produced from waste or scrap of coppoi' a;id the Assistant Collector of Central Excise is satis- fied that the said strips and foils are intended for use in the manu- facture of trinkets.

5.

NX 17y84-CENTRAL EXCISES

G.S.I^. 561 (E). — li exorcise of the powers conferred by sub-rule (T) of rub S of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under tha sub-items specilied in the corresponding entry ia column (2) of tha s'lid TabLv of Horn Mo. 26A of the Fi.st Sch'jtlulu to the Central Excises and Salt Act, 1944 (1 of 194t), from the whil" of thi d'lty of excise leviable thereon under swtion 3 of th? slid Act, subject to (he conditions, if any, sp-ciried in the corresponding entry in column (4) thereof.

(6), Wrought plates, If such wrought plates, sheets, (7), shjots, blanks blinks (including circles) (9) (incluiing circles) and strips of copper, cop- and and strips of coppar, por foils, pipes and tubes (10). copper foils, pipi-s and shells and blanks for nnd tubes and shells pipes and tubes are manu. and blanks for facturcd in an ordnance pipes and tubes." factory belonging to the Central Government and are used for defence pur- poses in such factory or in other ordnance factories belonging to the Central Government.

Table

Description of good s Conditions

(9) Pipes and tubes of Tf, —

6.

s. No.

Sub- . Item No.

(4)

O)

0) (2)

Waste and scrap 1

1.

(2)

copper. (i) the Collector cf Central Excise is satisfied that such copper pipes and tubes are required for use in a thermal power station;

f such waste and scrap are used within the factory of

(4"

fl) ) 0)

O

(4)

(3)

(2)

0)

(iii) executes a bond binding Bharat Heavy HcctvicuK Limited, to puy, on de- mand, in respect of such copper pipes and tubes as arc not proved to the MUisnicli<~

fi, (10) Shells and blanks for pipes and tubes.

If such shells and blanks for¹ pipes and tubes are used in the factory of production in the manu- facture of pipes and tubes of copper exempted under S- Nps. 6 and 7 ofthi? Table.

(ii) the owner, or as the case nifty be, the chief executive of the thermal powet station in respect uf which such copper pipes and tubes are re- quired, gives a written undertaking to the Col- lector cf Central hxci"' that he will satisfy the proper officer of Central Excise within one year of the date of" cleaning of such copper pipes and tubes, or within such extended period as the Collector of Central Ex- cise may allow that the same are actually used in the said thermal power station, and in default, to pay the whole of the duty of excise which is exempt under this noti- fication ; and

(iii) the procedure specified in Chatcr X of the Cen- tral Excise Rules, 1944, h followed.

7.

pipes and tubes, of < ;0pper.

If such copper pipes and tubes are supplied to Bha- rat Heavy Electricals Limi- ted for the manufacture of thermal power equip- ments to be used in the initial setting up of a ther- mal power station and the General Manager of Bharat Heavy Electricals Limi- ted—

0) certifies that such copper pipes and tubes arc re- quired for the manu- facture of thermal power equipments to be used in the initial setting up of a thermal power station;

(ii) gives an undertaking at the time of clearance of such copper pipes and tubes that he will satisfy the proper officer of the Central Excise within one year of the date of clea- rance of the said copper pipes and lubes that the same have actually been used for the said pur- pose; and

(2)

(4)

(3)

(1)

2.

Rods (including wire rods),—

(3)(i)

(i) of brass (ii) other than of brass

Nil Rs. 1,300/-per metric tonne.

Sheets and circles produced in a

3, (6)

Rs. 600/- per metric tonne.

rolling mill and cleared there- from in an untrimmed condi- tion.

4.

Rs. 700/- per metric tonne.

(6) and (7)

Wrought plates, sheets, blanks (including circles), strips and foils of copper.

Provided that the said goods are made from copper and

products thereof (hereinafter reforrod to as "inputs"), falling under the said Item 26A and on which the duty of excise levi- able under the said Act or the additional duty leviable under the Customs Tariff Act. 1975 (51 of 1975), as the case may bo, has already been paid :

Provided further that no credit of the duty paid on the said inputs has been taken under rule 56A of the said Rules:

Provided also that nothing contained in this notification shall apply to copper and products thereof produced or manu- factured by a primary producer.

Explanation.—For the purposes of this notification,—

(1) the expression "primiry producer" means any person licensed or registered under tho Industries (Develop- ment and Regulation) Act, 1951 (65 of 1951), who pro- duces copper from copper ore.

(2) all stocks of inputs in the country except such stocks as are cleirly recognisable as baing non-duty paid, shall ba doomed to bs inputs on which the duty has already been paid.

No. 174/84-CBNTRAL EXCISES

G.S.R, 562 (E).—In exerciso of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under tho sub-items specified in the corresponding entry in column (2) of tho said Table, of Item No. 26A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon under tho laid Act at the rate spocifled in tho said First Schedule, as is in excess of the amount calculated at the rite specified in tho corresponding ontry in column (4) of the said Table.

Table

Description of goods

Rate of duty

s.

No

Sub- , Item No.

(3)

(2)

(4)

0)

1.

Nil

(1) (3)(0 and (4)

Unwrought copper in any form (refined or not, including blister copper and ccmont copper), including ingots, notched bars, wire bar", blocks, slabs, billets, shots, pellets, cathodes and cakes; wrought bars; castings not otherwise specified.

386OI/84—2

(2)

(4)

(1)

(3)4 Rods (including wire rods),— (3)(i) (0 of brass (ii) other than of brass

Rs. 3,000/ per metric tonne. Rs. 4,300/ per metric tonne.

5

Castings not otherwise specified

(4)

Rs. 3,000/ per metric tonne.

Nil

Copper wire

6. (5)

7. (6)

Ra 3,700/ per metric tonno.

Wrought plates, sheets, blanks (including circles) and strips of copper.

Copper foil

8. (7)

Rs. 3,700/ per metric tonno.

9. (8)

12% ad valorem.

Coppor powders (excluding cement copper) and flakes

Pipes and tubes of copper

10. (9)

20% ad valorem.

11. (10)

20% ad valorem.

Stalls and blanks for piprs and tubes and hollow sections of copper

No. 175/84-CENTRAL EXCISES

G.S.R. 563(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Exciso Rules, 1944, the Central Government bereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the sub-items specified in the corresponding entry in column (2) of the said Table, of Item No. 26A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of thj duty of excise leviable thereon under the said Act at the rate specified in the *iid Fir3t Schoiula as is in excess of the amount calculated at th-; rate specified in the corresponding entry in column (4) of the said Table:

Table

NO. 176/84-CENTRAL EXCISES

Description of goods

s.

Rate of duty

No

Sub- . item No.

(3)

(1) (2)

(4)

1. 0)

Rs. 3,000/ per metric tonne.

Unwrought copper in any form (refined or not, including blister coppor and cement copper), including ingots, notched bars, wire bars, blocks, slabs, billets, shots, pellets, cathodos and cakes.

2.

Waste and scrap of copper.

(2)

G.S.R. 564(E).r—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts pipes and tubes of copper, falling under sub-item (9) and shells and blanks for pipes and tubes, falling under sub-item (10) of Item No. 26A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), In the manufacture of which unwrought copper in any form, falling under sub-item (1) of waste and scrap of copper, falling under sub-iteffl (2), of the said Item 26A of the said First Schedule and purchased from the open market are used from so much of the duty of excise leviable thereon as is equivalent to the duty payable on the unwrought copper in any form or waste and scrap of copper used in such manufacture :

Rs. 3,000/- per metric tonne.

3.

Wrought bars

(3)0)

Provided that no credit of the duty paid on the unwrought copper in any form or waste and scrap has been taken under

Rs. 3,000/ per metric tonne .

rule 56A of the srid Rules.

No. 177/84-CENTRAL EXCISES

G.S.R. 565(E).—In exercise^ of tho powers conferred by "ur>rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amcnd- mont in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No, 61/83- Contral Excises, dated the 1st March, 1983, namely :—

In the opening paragraph of the said notification, for the words, brackets, figures and letters "falling under sub-item (2) of Item No. 26A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and in the manufacture of which copper, falling under sub-item (1) of sub-item (l)(a) made out of old scrap of copper, waste or scrap obtained from virgin metal is used," the words, brackets, figures and letters "felling unaer sub-item (6) of Item No. 26A of the First Schteduh to the Central Excises and Salt Act, 1944 (1 of 1944), and in the manu- facture of which copper and products thereof, falling under sub-Item (1) or sub-item (3) (i) made out of old scrap of copper or waste and scrap obtained from duty paid virgin metal is used," shall be substituted.

No. 178/84-CENTRAL EXCISES

G.S.R. 56S(E).—In exercise of tha powers conferred by sub*rule (() of rule 8 of the Central Excise Rules, 1944, the Contral Government hereby exempts waste and scrap of zinc, falling under sub-item (2) of ItemNo. 26B of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from ,the whole of tho duty of excise leviable thereon under section 3 of the said A c t:

Provided that such waste and scrap,—.

(i) are manufactured from goods, falling under the said Item 26B on which the duty of excise leviablo under the said Act or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), a3 the case may bo, has already been paid; or

Explanation.—For the purposes of the said notification, all stocks of zinc and p'oducts thereof in the country except such stocks as are clearly recognisable a" being non-duty paid, shall b- deemed to be zinc and products thereof on which duty has already been paid.

No. 179/84-CENTRAL EXCISES

G.S.R. 567(E) :—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, tho Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the sub-items specified in the corresponding entry in column (2) of the said Table, of Item No. 26B of the First Sche- dule to the Central Excises and Salt Act, 1944 (1 of 1944); from the whole of the duty of excise leviable thereon under section 3 of the said Act, subject to the conditions, if any, laid down in the corresponding e;Ury in column (4) thereof:

TABLE

Conditions

s.

Description of goods

No

Sub- . item No.

(1

(3)

) (2)

<⁴)

1.

Zinc ingots If,—

(1)

(i) such zinc ingots arc used in the manufacture of zinc dust within tho factory of production of zinc ingots and where such use is elsewhero than in the factory of production of such in- gots, the procedure set out in Chapter X of tho Central Excise Rules 1944, is followed; and

(ii) Such zinc dust is returned to the factory of pro- duction of zinc ingots within such period as the Assistant Collector of Central Excise, having jurisdiction over the factory of production of zinc ingots, may specify.

Waste and scrap

2. (2)

If such waste and scrap are used within tho factory of production in the manu- facture of goods falling under the said Item 26B.

Waste and scrap

3. (2)

If such waste and scrap are intended to be used In tho manufacture of che- micals and where such use is elsewhere than in the factory of production, tho procedure set out ID Chapter X of the said Rules is followed.

4. (2) Zinc dross and zinc ash.

If such zinc dross and ashes arise in the course of zinc smelting operations in zinc smelters.

If such wrought plates, sheets

5. (4) Wrought plates, sheets, blanks (in- cluding circles, but excluding calots), strips and foils, of zinc.

blanks (including circles but excluding calots), strips and foils, of zinc, are manufactured in any ordnance factory belong- ing to the Central Govern- ment and are used for defence purposes in such factory or in other ord- nance factories belonging to the Central Govern- ment.

6

Zinc plate and zinc ] sheets zinc powders and flakes

(4) and (6)

:fsuch zinc plates, zinc sheets and zinc powders and flakes are used in the manufacture of zinc un- wrought within the factory of production of such zinc plates, zinc sheets and zinc powders and flakes.

7.

Zinc dust.

(6)

If such zinc dust are manu- factured out of zinc in- gots and used in the manufacture of zinc un- wrought and if such use is elsewhere than in the Factory of production of such zinc dust, the pro- cedure set out in Chapter X of the Central Excise Rules, 1904, is followed.

No. 180/84-CENTRAL EXCISES

G.S.R. 568(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 goods of the description specified in column (3) of the Table hereto annexed and falling under the sub-items specified in the corresponding entry in column (2) of the said Table, of Item No. 26B of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944), from so much of the duty of excise leviable thereon under the said Act the rate specified in the said First Schedule as is in excess of the amount calculated at the rate syecified in the corresponding cntrv in column (4) of the said Table.

TABLE

Description of goods

R ate of duty

s.

No

Sub- i. item No.

4

3

2

1

Nil

1. I

Unwrought zinc in any form in- cluding blocks, plates, ingots,

CO and (3) (0

cakes, bars, billets, hard or soft slabs, cathodes,, anodes, pellets, spelter and broken zinc; wrought bars and rods (includ- ing wire rods) of zinc.

2.

Rs. 525/ per metric tonne.

(3)00 and (4)

Wrought angles, shapes and sec- tions of zinc, plates, sheets, blanks (including circles but ex- cluding calots) and strips of zinc; zinc foil.

Zinc calots.

3. (5)

Rs. 1475/- per mctric tonne.

Provided that the said goods arc made from Zinc and pro- ducts thereof (hereinafter referred to as "inputs") falling under Item No. 26B and on which the duty of excise leviable under the said Act or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid:

Provided further that no credit of the duty paid on the said

inputs has been taken under rule 56A of the said Rules :

Provided also that nothing contained in this notification shall apply to Zinc and products thereof produced or manu- factured by a primary producer.

Explanation.—For the purposes of this notification,—

(1) the expression "primary producer" means any person licensed or registered under the Industries (develop- ment and Regulation) Act, 1951 (65 of 1951) who produces zinc from zinc ore or zinc ore concentrates, (2) all stocks of inputs in the country except such stocks as are clearly recognizable as being non-duty paid, shall be deemed to be inputs on which the duty has already been paid.

G.S.R. 569(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 goods of the description specified in column (3) of the Table hereto annexed and falling under the sub-itetns specified in the corresponding entry in column (2) of the said Table, of Item No. 26B of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon under the said Act at the rate specified in the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

TABLE

Description of goods

Rate of duty s.

No

Sub- . item No.

1 2

3

4

1.

Zinc wire.

Nil.

(3Xii)

2. '

Zinc powdors and flakes

(6)

15% ad valorem.

3.

Pipes and tubes of zinc.

(7)

25% ad

valorem.

4. (8)

25% ad valorem.

Shells and blanks for pipes and tubes and hollow sections of zinc.

No. 182/84-CENTRAL EXCISES

G.S.R 57

of the said Act:

Provided that tuch waite and scrap,—

(ii) arise from goodi, falling under any Item of the "ai . First Schedule other than the said Item 27 mat u- factured or produced in India.

(i) Are manufactured from goods, falling under the said

Item 27 on which the duty of excise leviable under the

said Act or the additional duty leviable under the

Customs Tariff Act. 1975 (51 of 1975), as the case may

Explanation.—For the purposes of this notification, all stocks of aluminium and products thereof in the country except such stocks as are clearly recognisable as being non-duty paid shall bo deemed to be aluminium and products thereof on which duty has already been paid.

be, has already been paid; or

586 GI/84—3

No. 183/84-CENTRAL EXCISES

G.S.R, 571 (E).—To exercise of tho powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts aluminium of the description specified in column (3) of tile Tible hereto annexed and falling under the sub- items specified in the corresponding entry in column (2) of the snid T. ble, of Item 27 of the First SchcduJo to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of tho duty of excise leviable thereon under the siid Act at the rate specified in the said First Schedule as is in excoss of the- amount calculated at the rate specified in the corresponding entry in c.ilum:i (4) of the said Table, subject to the conditions, if .iny, Hid down in tho corresponding entry in column (5) thereof,

TABLE

"n Description of goods

Conditions s.

Rate

Sub-itei No.

No

(2)

(1)

(3)

(4)

(5)

1.

Nil 1

(l)and 1 (4)

Unwrought aluminium in any form including ingots, pigs, blocks, billets, slabs, notched bars, wire bars, shots and pellets; and cast- ings not otherwise specified.

If manufactured from gjods, falling under Item 27 on which the duty of excise leviable under tho said Act or the additional duty loviabta under thj Customs Tariff Act, 1975 (51 of 1975), as ths cise may be, has

already been paid.

Nil

(1) 1

LTnwrought aluminium in any form rocovered from dross and skimmings of aluminium.

3. (2)

Wf ste find scrap.

Nil

If sich waste a il scrap are usei within the

factory of production In tho manufacture of goods, falling under the said Item 27.

4.

Waste and scrap.

(2)

Nil

If such waste and scrap are intended to be used in the manufacture of chemicals and where su;h use is cl^where thin in the factory of production, the procedure sot out in Chapter X of the said Rules, is followed.

Nil

5. (3) : Shapes and sections of aluminium.

Tf such shapes and sections are manu- factured from goods, falling under sub-item (6) of ttv: said Item 27 on which the duty of excise loviable under the said Act or the additi jnal duty leviable under the CJStocm Tariff Act, 1975 (51 of 1975), as th; case may be, his been paid.

6

Wrought angles, shapes and sections, plates sheets, blinks (including circles), strips, foils pipes and tubes, shells and bl.mks for pipjs and tubes, hollow sections and containers o

, Appropriate amount , of duty chargeable ; low rMpj;; threi f thousand per metric

• (3).(6), (7), (9), (10) an.t (11)

aluminium.

tonne.

If manufactured from goods, falling under (tern 27 on which the duty of excise leviable under the s^id Act or tho additional duty leviable undor the Customs Tariff Act, 1975 (51 of 1975), as the oaso may be, has already been paid.

7

Aluminium wiles.

Nil

Nil

• (3)

1 S. (6); m.< Wrought plates, sheets, blanks (including Nil

(7)

circles), strips and foils of aluminium,.

If produced in ordnance factories belonging to th; Central Government and intcided for consumption by the ordnance factories or for supply to the Central Government Depart- ments .

9

Aluminium sheets.

'• (6)

Ten per cent. ad valorem.

If thj Assistant Collector of Ca'Ural Excise is satisfied that such sheots are intended for use in the electrolytic process for manufacture of alu-ninium ind zinc, ind whire such use is elsewhere thin in tho factory of production of such sheets, the procedure set out in Chap- ter X of the s lid Rules, is followed.

10

Circles having thickness of and above 0.56 mni. Nil

'• ("

but not above 2 mm.

If minufictured from goods, falling under Item 27 on which tlvj duty of excise leviable undor th'j slid Act or the additional duty

(5)

(4)

(2)

{{^{{FOOTNOTE (1)}}}}

0)

bvi \b\i under th; Customs Tariff Act, 1973 (51 of 1975), as th? case miy bj, his already been paid.

Nil

Aluminium strips.

11.

If,—

(6)

(i) manufactured from good?, falling under Item 27 on which th; dity of excise teviabls under tha slid Act or ths idiitionU duty leviable under th

(ii) th* Aiiis¹ int C llljctor of Cjntr.il Excise is siti'vHed thit such strips arc int;ndcd for UK in ths manufacture of aluninium ornaments and where sich use is elsewhere thin in tha factory of production of such strips, tho P'O;ji-iro presented by the Collector of Coitral Excise, is followed.

Nil

Aluminium sheets.

12. (6)

If such sboets arise in the course of manufacture of aluminium circles referred to In S.No. 10 above-

Nil

Etched, or formed aluminium foils.

13. (7)

If manufactured from plain aluminium foils, on which the duty of excise 1 viable under the said Act or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may bo, has been paid.

Nil

Aluminium foils subjected t:> any one or mire

14. (7)

of tho following processes, namely :—

If $nh foils ar$ manufactured from foils on which tho duty of o^iic Ijvlablo undor the said Act or the additional duty loviable under the Customs Tariff Act, 1975 (51 of 1975) as the case may be, has already been paid.

(n) cutting to shape; (b) embossing; (c) perforation.

Aluminium foils subjected to any one or more Nil

15. (7)

of the following processes, namely :—

(a) coating; (b) printing; (c) backing with paper or other re-

inforcing materials.

If the said foils are manufactured from alumi- nium foils on which thg duty of excise lovi- able under ths said Act or the additional duty leviable under thj Customs Tariff Act, 1975 (51 of 1975), as th; case may be his already been paid and if the tot 1 quantity of such aluminium foils tiken for the process of manufacture by a manufacturer in one or mare of his factories during the preceding flmnjial year had not exceeded five metric tonnes.

Nil

16. (9)

If the Assistant Collector of Central Excise is satisfied that such pipes arc intended for usa in th? manufacture of sprinkler equipment for agricultural irrigation pur- Aluminium pipjs conforming t~> th; speci- fications in IS 7092 (Part T or 11)—1976 of tho Indian Standards Institution, and having outside diameter of,—

p3"CS.

(i) 5.08 centimetres and w.'.ll thickness of

1.27 millimetres,

(ii) 7.62 centimetres and well thickness of

1.27 millimetres,

(iii) 10.16 centimetres and wall thickness of

1 .27 millimetres,

(iv) 1 2.70 centimetres and wall thickness of

1.32 millimetres,

(v) 15.24 centimetres and wall thickness of

1.47 millimeties.

Provided that in respect of goods, mentioned against S. Nos. 1, 5, 6, 10 and 11 of the said Table, the exemption shall not be applicable if they are manufactured by producers who produce unwrought aluminium from bauxite or alumina or both, whether in tho same factory or in sny other frctoiy in India :

Provided farther that in respect of goods mentioned agninst S. No., 6 of the said Table, the exemption contained in this notification shall not apply if credit of the duty paid on the goods used in their manufacture has been availed under rule 56A of the Central Exclso Rules, 1944.:

Provided nlso th;t in rrspect of the goot'.s mcntiorV ;gfir.st S. No. 13 of the S'.id Tabl: where the total quantity ol aluminium fcils t;.ken for the process of tnuvjfLctirc by a. maniifsctujr in on0 or more factories during any financial year exceeds five metric tonno, the exemption under this notification for that year shall not limited only to so much of the processed aluminium foils as are manufactured from five metric tonnes of aluminium foils so taken for processing.

Explanation L—For the purposes of this notification, the weight of five metric tonnes specified in oolumn (5) agiinit S.N.. 15 of the said Table shall be the net mett¹1 weight of foil, that is to say the weight of the foils after excluding the weight of coating or lacquer- ing or backing or re-inforclng materials, if any, contained in such foils.

Explanation II—for the purposes of this notification, all stocks of aluminium and p.oJucts thereof in the country except such stooks as are clearly recognisable as being non-duty paid, shall be deemed to be aluminium Emd products thereof on which the duty h*s already been paid.

and falling under Item No. 27 of the first schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and manufactured by any primary producer from hot aluminium metal and required by the Central Government to be sold or supplied in terms of the pro- visions contained in tho Aluminium (Control) Order, 1970, as in force for the time being, read with the notifications issued thereunder, from so much of tho duty of excise leviable thereon under the said Act at the rate specified in the said First Schedule as is in excess of the amount calculated at the rate specified in tho corresponding entry in column (3) of the said Table.

Table

S. ]

No. Description of goods

Rate

2

3

i

i

No. 185/84-CENTRAL EXCISES

GSR, 573(E).— Tn exercise oFthe powers conferred by sub- rule (1) of rule 8 of the Central Lxcise Rules, 1944, the Central Government hereby exempts aluminium of the description specified in column (3) of tho Table hereto annexed and falling under tho sub-ilems specified in the corresponding entry in coluim (2) of the said Table of Item No. 27 of the First Schedule to the Central Excises and Salt Act, 1944 (.1 of 1944), from so much of the duty of e\ci;e leviable thereon under the said Act at the rate specified in tho said First Schedule us is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) thereof.

TABLE

Rate of duty

s.

No.

Sub- Description of goods item No.

4

1

2 3

1.

Seventeen per cent ad valorem

0) Unwrought aluminium in any form including ingots, pigs, blocks, billets, slabs, notched bars, wire bars, shots and pellets.

2. (2) Waste and scrap.

Twenty per cent ad valorem

3. (3) Wrought bars and rods (includ- Twenty-one per cent

a.l valorem

ing wire rods).

4,   (3)  Wire  rods  produced  by  manu-  Rupees two  hundred
         facturers othsr than primary      and thirty-five  per
         producers.                        metric tonne
5.   (3)  Angles, shapes and sections.    Twenty-six  per  cent

ad valorem

Twenty-six per cent

(4) Castings not otherwise

6.

ad valorem

specified.

(5) Aluminium wire.

Nil

7.

(6) Wrought plates, sheets, blanks

8.

(including circles) and strips,—

Fifteen per cent ad valorem

(a) circles having thickness of and above 0.56 mm but not above 2mm.

(.b) others.

Twnety-six per cent ad valorem

9. Aluminium foil¹!.

(7)

Twenty-five percent. ad valorem

10.

Aluminium powders and flakes.

(8)

Fifteen per cent. ad valorem.

Pipes and tubes of aluminium. •

11, (9)

O.S.R. 574(E).— In exercise of the powers confeirjd by sub-rule (1) of rule 8 of the Centra] Excise Rules, 1944, the Central Government hereby exempts waste and scrap of lead, falling un.'er sub-item (2) of Item 27A of the First Schedule to the Central Excises and Salt Act , 1944 (1 of 1944), from the whole of the duly of excise leviable thereon under section 3 of the said Act :

12. (10)

Provided thai such waste and scriip,—

Twenty-six per cent. ad valorem Twenty-six per cent. ad valorem.

13. (U)

Shells and blanks for pipes and tubes ; hollow sections of aluminium. Containers, plain, lacquered or printed or lacquered and printed

Twenty-six per cent. ad valorem

(i) aro manufactured from goods, falling under the said Item 27A on which the duty of excise leviable under the said Act or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may bo, has already been paid; or

Provide.! thai nothing contained in this notification shall apply to aluminium to which the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 184/84-Central Exch.cs, datod the 1st August, 1984, applies:

(ii) arise from goods, falling under any Item of the said First Schedule other than the said Item 27A manu- factured or produced in India.

No, 188/84-CENTRAL EXCISES

NO. 187/84-CENTRAL EXCISES

G.S.R. 576(E).-—In exercise of the rowersconferred bj sub- rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts pipes and tubes of lead, falling under sub-item (3) and shells and blanks for pipes and tubes, falling under sub-itcm(4), of ItcmNo.27Aof the First Schedule to the Central Excises and Salt Act, 1944(1 of 1944), from so much of the duty of excise leviable thereon under the said Act at the rates specified in thesaid First Schedule as is in excess of the amount calculated at the rate of fifteen per cent ad valorem.

G.S.R. 575(E):—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central ExciseRulcs, 1944, the Central Government hereby exempts goods of the description specified in column (3) of thoTable hereto annexed and falling under the sub-Hems specified in the corresponding entry ic columr.(2)of the Said Table, of Item No. 27A of the First Schedule to the Central Excises and Salt Act,) 944(1 of 1944), from the whele of the duty of excise leviable thereon under section 3 of the said Act, subject to the conditions, if any, laid down in the corresponding entry in column (4) thereof.

TABLE

s.

Conditions

Description of gcods

No

Suh- . i em No.

(2)

(3)

(4)

U)

1.

Waste and scrcp

(2)

If such waste i'nd scrapar; used within the factory of prjduction in the mcinufrc- ture of goods, falling under the said Item 27A.

No. 189/84-CENTRAL EXCISES

2.

Waste and scrap

(2)

G.S.R. 577(E).—In exercise ot the powers writered by sub- rule (1) of rule"8 of the Central Excise Rules 1944, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 47/84-Ccntral Excises, dated the 1st March, 19S4, namely :—

If such waste and fcrupare intended to be used in tho manufacture of chemicals and whiresuch use is else- where thin in th; factory of production, the procedure s;tout in Chapter X of the said Rules, is followed.

In the Table annexed to the said notification, against

Sl. No. 1,—

3.

(a) in column (2), for the entry, the following entry shall

be substituted, namely :— "(i) and (ii)";

(3), (4) and (5)

Pipes and tubes and shells and blanks for pipes and lube, plates, sheel.s,circl;s, strips and foils.

(b) incolumn(5),forthc words, brackets, figure and letter "sub-item (la)", the words, brackets,figure and letter "sub-item (3)(i)" shall be substituted.

If such pipes and tubes, shells and blanks for pipes and tubes, plates, sheets circles, strips and foils are, manufactured in up or- dnance factory belonging to the Centr a\ Government and arc used lor defence purposes in such factory or in other ordnance factories belong- ing to the Central Govern- ment.

Lead wires.

4. (S) :

No. 190/84-CENTRAL EXCISES

G.S.R. 57tf(E).—In exercise of the powers conleired by sub- rule (1) of rule 8 of the Central ExciscRules, 1944, the Central Government hereby rescinds the followingnotificaticrsof the Government of India in the Ministry of Finance, Pcpaitmtrt of Revonue or Department of Revenue and Insurance or in the Department of Bevenucand Banking, astho case may be, namely :—

   1. No.  117/61-Central  Excises,  dated  the  20th April,  1961.
   2. No.  118/61-Central  Excises,  dated  the  20th  April, 1961.
   3. No.  54/6?-Central  Excises,  dated  the  24th April,  1962.
   4. No.  31/65-Central  Excises, dated  the  28thFebruaiy,  1965.
   5. No.  74/65-Ceritral  Excises,  dated  the  1st  May,  1965.
   6. No.  134/65-Central  Excises  dated  the  20th  August,  1965
   7. No.  135/65-Central  Excises,  c'atcd  the  20th  August,  1965
   8. No  119/66-Central  Excises,  dated  the  16th     Ju1y,19fi6.
   9. No.  18t/65-Central Excises, dated  the 26th November, 1966
  10 No.  168/69-Central  Excises,  dated  the  21st  June,  1969.
  11. No.  77/72-Central  Excises,  oated  the  17th  March,  1972.
  12. No.  155/72-CentraI  Excises,^'ated  the  15th  June,  1972
  13. No.  104/73-Contral  Excises,  dated  the  :1st  April,  1973.
  14. No.  43/7j-Central    Excises,  dated  the  1st  March,  1975.
  15. No. 236/75-Central Excises, dated  the  13th  Decernber,1975
   16. .  No.  11/76-Cental  Excises,  dated  the  17th  January,  1976.
  17. No,  142/76-Ceritral  Excises,  dated  the  24th  April,  1976.
   IS ,  No.  193/76-Central  Excises,dated  the  19th  June,  1976.
   19. .  No. 292/77-Ccntral  Excises,dated  the J2thSeptember, 1977.
  20. ,  No.  52/80-'Central  Excises,  dated  the  9th  May,  1980.
  21. ,  No.  91/80-Central  Excises, dated  the  J9th  June,  1980.
  22 .  No.  33/81-Ccntral  Excises,  dated  the  1st  March,  1981.
  23 . N o.  34/":-Central  Excises,  dated  the  1st  March,  1981.
  24. .  No.  35/81-Ccntral  Lxdses,  dated  the  1st  March,  1981.
  25. . N o,  36'81-Ccntral  Excises,  dated  the  1st  March,  1981.
  26, . No.  180/81-Central Excises, dated  the  4lh  November, 1981.
  27. No.  276/82-CenjralExc-[ses,dated  the  16th November, 1982,
  28. No.  277/82-CentralExcises,dateu  thel6th  Novembcr.1982
  29. No.  169/33-Central  Excises,  dated  the  21st  June,  1983
  30. No. 2S9/tf3-Centrul  Excises, dated  the  16th  December, 1983
  31. No. 290/83-Ceutral Excises, data  the  16th December, 1983
  32. .  No. 292/83-Ccntral  Excises, dated the 17thDecember, 1983
  33, .  No.  137/83Central  Excises,  dated  the  30th  April,  1983
  34 .  No.  138/83-Central  Excises,  dated  the  30th  April,  1983
•  35 .  No. 4 l/84-Central  Excises,  dated  the  1st  March  19?4
   36 , No  107/84-Central  Excises,  ditod  the  9th  May,  1984
   37 . N o.  108/84-Cential  Excises,  dated  the  9th  May, 1984.
   38 .  No.  i32/H4-CcntraI  Excises, uated  the  28th  May.  1984.

F. No. B. 28/1/84-TRTJ]

K. S. VENKATAGIR1, Under Secy,

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