REGISTERED No.

D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 117] NEW DELHI, SATURDAY, MAY 11, I974/VAISAKHA 21, 1896

Separate paging is given to this Part in order that it may be filed

as a Separate compilation

MINISTRY OF FINANCE
(Department of Revenue & Insurance)
NOTIFICATIONS
CENTRAL EXCISES

New Delhi, the 11th May 1974

G.S.R. 220(E).—In exercise of the powers conferred by sub-rule (1) of rule 8
of the Central Excise Rules, 1944, read with sub-section (5) of section 22 of the
Finance Act, 1974 (20 of 1974) and in supersession of the notification: of the
Government of India in the Ministry of Finance (Department of Revenue and
Insurance) No. 34/74-Central Excises, dated the 1st March, 1974, the Central
Government hereby exempts all the goods set forth in the First Schedule to the
Central Excises and Salt Act, 1944 (1 of 1944), other than those comprised
in Items Nos. ID. 41, 411(2), 411(4), 14, 14C, 14D, 14DD, 14F, 14H; 15A; 16A; 16AA;
16B, 18D, 22A(2), 23, 26, 26A, 26AA, 26B, 27 and 28 of the said Schedule, from
the whole of the auxiliary duty of excise leviable thereon under sub-section (1)
of section 22 of the Finance Act, 1974 (20 of 1974).

[No. 88/74]
(983)
 984 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT II—

G.S.R. 221(E).—In exercise of the powers conferred by sub-rule (1) of rule

8 of the Central Excise Rules, 1944, read with sub-section (5) of section 22 of the
Finance Act, 1974 (20 of 1974) and in supersession of the notiacation of the
Government of India in the Ministry of Finance (Department of Revenue and
Insurance) No. 55/74-Central Excises, dated the. 1st March, 1974, the Central
Government hereby exempts the excisable goods falling under such Items of the
First Schedule to the Central Excises and Salt Act, 1944 (1 ctf 1944) (hereinafter
called the Central Excises Act), as are specified in column (2) of the Tabld hereto
annexed, from so much of the auxiliary duty of excise leviable thereon under
sub-section (1) of section 22 aforesaid, as is in excess of the duty specified in the
corresponding entry in column (3) of the itoid Table.
THE TABLE
s. Item No. in the First Schedule to the Central Duty as percentage of duty leviable undei
No. Excises Act the Central Excises act, read with any
notification for the time being in forc<
issued under the suid Act or the rule:
made thereunder.

1 2 3
1. ID Fifty
2. 41 Ten

3- •H(2) Ten

4- •11(4) Ten

5. 14 Thirry three and one third

6. 14C Fifty
7- 14D Twenty
Si". 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 985

(2) (3)
w
8. 14DD Twenty
9- 14F Fifty
10. 14H Twenty
II. I5A Twenty
12. i6A Twenty
13. 16B Ten
14. 18D Fifty
15. 22AC2) Fifty
16. 23 Ten

17. 26 Seventy-five
18. 2fiA Seventy-Hvc

19- 26B Seventy-five

20. 27 Thirty-thtee and one-third
21. 28 Fifty
c,86 THE GAZETTE OF INDIA EXTRAORDINARY [PART n—
 - .. J. , , «„ . . . . .

leviable thereon under sub-section (1) of section 22 aforesaid, as is in .excess of

the duty specified in the corresponding entry in column (2) of the said Table.

Description . . . . . . . Duty as percentage of duty leviable under

the Central Excises Act. read witth any
notification for the time being in force
issued under the said Act or the rules
made thereunder

(i) (2)

Iron or Bteel Products —

(a) Skelp Fifty
(,b) All other iron or steel products Seventy-five

Provided that the duty calculated at the percentages specified in column (2)
of the aforesaid Table shall not in any case exceed twenty per cent, of the value
of such goods as determined in accordance with the provisions of section 4 of the
Central Excises Act.
[No. 90/74]
 G.S.R. 223(E).—In exercise of the powers conferred by Sub-rule (1) of rule 6
of the Central Excise Rules, 1944, read with sub-section (5) oi Section 22 of the
Finance Act. 1974 (20 of 19741 and in supersession of the notification of the
Government of India in the Ministry of Finance (Department of Revenue and
Insurance) No. 57/74-Central Excises, dated the 1st March. 1974, the Central
Government hereby exempts Synthetic Rubber of the description specified in
column (1) of the Table hereto annexed and falling under item No. 16AA of the
First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter
called the Central Excise Aft), from so much of the auxiliary duty of excise
leviable thereon under sub-section (1) of section 22 aforesaid, as is In excess of
the duty specified in the corresponding entry in column (2) of the said Table.
THE TABLE

Description Duty as pecentagc of the value of the

goods determined in accordance witl
the provisions section 4 of the Centra
Excises Act

(i) (2)

Synthetic Rubber including butadiene aery

Lonitrik Rubber Styrene butadiene Rubber
and butyl Rubber, Synthetic Rubber Latex,
including prevulcunised Synthetic
Rubber Latex.—
(a) Styreme Butadiene Rubber —
(»') S-1500 and S—1502 grades 5-5
(ii)S.iji2 grade 6-25
(««•) S-1958 grade 20

(iv) Other grades Nil

(b) All Others Nil

[No. 91/74]
 L. C. „ ij . i iJA . , . . A . A J

G.SR 224(E) —In exercise of the powers conferred by sub-rule (1) of rule
8 of the Central Excise Rules, 1&44, read with sub-section (5) of section 22 of the
Finance Act 1974 (20 of 1974) and in supersession of the notification of the
Government of India in the Ministry of Finance (Department of Revenue and
Insurance) No. 58/74-Central Exeisses, doted the 1st March, 1974, the Central
Government hereby exempts excisable goods specified in the notification of the
Government of India in the Ministry of Finance (Department of Revenue and
Insurance) No. 88/74-Central Excises, dated the 11th May, 1974 and in respect of
which goods a notification under sub-rule (}) of rule 8 of the aforesaid rules has
been issued by the Central Government exempting them from so much of the
duty of excise leviable thereon as is equivalent to the amount of duty of excise
already paid on! other excisable Roods (hereinafter referred to ag the intermediate
products) used in their manufacture and which are specified in the respective
notifications, from so much of the auxiliary duty of excise leviable thereon as is,
equivalent to the auxiliary duty of excise already paid on the intermediate pro-
ducts specified in the respective notifications.
[No. 92/74]
 6 THE GAZETTE OF INDIA EXTRAORDINARY [PART II--

G.S.K. 225(E).—In exercise oJ! the powers conferred by rul« s 12, 12A and W1A
of the Central Excise Rules, 1844, read -with section 22 of the Finance Act. 1974
(20 of 1974) and in supersession of the notification of the Government of India
in the Ministry of Finance (Department of Revenue and Insurance) No. B9/74-
Central Excises, dated the 1st March, 1974, the Central Government hereby
directs that where any goods have 'been subjected to an auxiliary 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, Bhutan and Sikkim, the Central
Government, by a Notification under the said rules 12 and 12A or the Central
Board of Excise and Customs, by a declaration under the said rule 191A, as the
case may be, has permitted the rebate of excise duty paid on such goods under
the Central Excises and Salt Act, 1944 (1 of 1944),, a rebate of the auxiliary duty
of excise shall also be made subject to the same conditions as govern the rebate
of excise duty.
[No. 93/74]
SEC. 3(\)) THE GAZETTE OF INDIA EXTRAORDINARY 991

G.S.B. 226(E).—In exercise of the powers conferred by rule 191-B of the

Central Excise Rules, 1944, read with section 22 of the Finance Act, 1974 (20 of
1974), and in supersession of the notification of the Government ol India in the
Ministry of Finance (Department qf Revenue and Insurance) No. 60/74-Central
Excises, dated the 1st March. 1974, the Central Government hereby directs that
where any goods are liable to auxiliary duty of excise under the aforesaid section
and where the Central Government has, toy a notification issued under the said
rule 191-B, permitted the manufacture of specified articles In bond from specified
excisable goods, manufacture Qf such articles; in bond from such excisable goods
shall also be permissible for the purposes of the aforesaid section subject to the
name conditions as govern such manufacture under the aforesaid rule 1&1,-B.
[No. 94774]

CUSTOMS
New Delhi, the l l f l i May 1974
G.S.R, 327(E).—In exercise of the powers conferred by sub-section (1) of section
25 of the Customs Act, 19^2 (52 of 1962), read with Eurc-pc-tion (4) of seclu n 19
ol the Finance Act, 1974 (20 of 1974), and in supersession of the- notification 01 tlie
Government of India in the Ministry of Finance (Deportment of Revenue and
'nsurance) No. 14-Customs. dated the 1st March, 1074, the Central G o v e n v e n t ,
being satisfied that it is necessary in the public interest so to do, hereby exc npts
the Roods specified in column (2) ol the Table below, being goods mention:.-I in
the First Schedule to the Indian Tt.r:ff Act, 1034 (32 of 1934), from so much of
the auxiliary duty of customs leviable thereon under sub-section (1) of tectinn ]p
of the said "Finance Act as is in oxcess of the rate specified in column (3> of
the said Table:
Provided that nothing contained in this notification shall affect the exemption
granted under any other notification of the Government of India in the Ministry
o[ Finance (Department of Kevenje and Insurance) lor the time being in force,
from the auxiliary duty of customs in respect of the goods referred to in this
notification.
THE TABLE

Description of goods Rate rf auxilairy

No. duty of customs
CO (2) (3)

1. Giiod."» in respect of which die rate of duty 1'"iftcen per cent, of tin: value of the goods
of cusiotnal specified in the said First as determined in accordance
read with any relevant notification of the with the provisions section 14 of the
Government of India for the time being Customs Aer, 1962, (52 of 1962).
in force, is 60 per cent, advalorcm
more but less the 100 percent bdvalorem.
 Jj-v M-J u . .. L'AHT I I

I 2 3
t

2. Goods in respetit of which the rate of duty I^ive per cent, of the value of the goods 4s
of customs specified in the said Fintt determined in accordance With the provi-
Schedule, read with any relevant noti- sions of section 14 of the Customs Act
fication of the Government of India for 1962 (52 of 1962),
the time being in force, is less than 6o
per cent, ad valorem or nil.

a- Goods in respect of which duty of customs Five per dent, of the value of the goods as
specified in the said First Schedule, read determined in accordance with the pro-
with any relevant notification of the visions of section 14 of the Customs Actj
Government of India for the time being 1962 (52 of 1962).
in force, is—

(i) at a specific, rate; or

(ii) at a specific rate or ad valorem rate,

whichever is less or higher as the case
may be } or

(tit) at a specific rate and ad valorem rate.

4- Crude petroleum falling under Item No. 27 Rs, 9-50 per metric tonne.
(10) of the said First Schedule.

Explanation :—For the purposes of S. Nos. I and 2 in the above table, the expression "the rate
of duty of customs specified in the said First Schdule, read with any relevant
notification of the Government of India" in relation to any article liable to two
or more different rates of duty, means that rate of duty which is the highest
of those rates.

[No. 37/F.No. 335/5/74-1RU.]

&4 QJ, ?E OF INDIA EXTRAORDINARY [PART lit—

G.8.B. 228(E).—In exercise of the powers conferred by sub-aectlon (1) of sec-

tion 25 of the Customs Act, 1062 (52 of I9G2), read with sub-section (4) of section 19
of the Finance Act, 1974 (20 of 1974), and in supersession of the notification of
the Government of India in the Ministry of Finance (Department of Revenue and
Insurance) No, 15-Customs, datd the 1st March, 1974. the Central Government,
being satisfied that it is necessary In the public interct so to do, hereby exempt*
the goods falling under Items Nos. 10, 10(1), 10(2), 15(3), 15(9) 25(1), 25(2),
27(4)(a), 27(5)(a), 27(6), 27(7)(b), 27(8), 44(5), 44(6), 45(1), 46(3), 47(8),
50(3), 62, 72, 72A(i), 72A(ii), 72(1), 72(2), 72(3), 72(8), 72(9), 72(13),
72(14) (a) (i), 72(14) (a) (ii;, 72(14) (a) (iii), 72(14)(b), 72(15), 72(16),
72(17), 72(18), 72(19), 72(20), 72(21) 72(^2), 72(23), 72(24). 72(25), 72(34);
72(39), 72(40) (a), 72(40) (b), 75(18) (a), 75(18) (b)(i), 86(2), 86(3) and 86(4)
of the First Schedule to the Indian Tariff Act, 1934 (32 of 1934), from the pay-
ment of the auxiliary duty of customs leviable thereon under sub-section (1)
of section 19 of the said Finance Act.
[No. 38/F.No, 335/5/74-TRU.]
Sic, 8(1)] THE GAZETTE OF INDIA EXTRAORDINABY 995

G.8.R. 229(E).—In exercise of the powers conferred by flub-sectlon (1) of aec-

Uon 25 of the Customs Act, 1032 (52 of 1UG2), read wlLh sub-section (4) of section 19
of tie Finance Act, 1974 (20 o£ 1974), and in supersession of the notification of
ihe Government of India in the Ministry of Finance (Department of Revenue
and Insurance) No, lG-Customs, dated the 1st March, 1974, the Central Govern-
mej t, being satisfied that it ia necessary in the public interest so to do, hereby
exc iptn goods which ore exempt from the duty of customs specified in the
First Schedule to the Indi.m Tariff Act, 1934 (32 of 1934) by virtue of the notifi-
cations; of the Government of India in the Ministry of Finance specified in the
Schedule below, from payment of the auxiliary duty of customs leviable there-
on under sub-section (1) of section 19 of the said Finance Act.

The Schedule

1. No. 31-Customs, dated the 2nd April, 1940.

2 No. 2-Customs, dated the Kith January, 1953.

3. No. 12-Customs, dated the 25th February, 1953.

4. No. 43-Customs, dated the 8th June, 1953.

5, No. 75-Customs, dated Ihe 31M. July. 1954.

h". No. 130-Customs, dated the Sftth November, 1936.

7. No. 117-Customs, dated the 1st December, 1950.

8. No. 3-Customs, dated the Pth January, 1957.

y. No. 113-Customs, dated Ihe IGth May, 1957.

10. No. 220-Customs, dated the 12th October, 1937.

11. No. fi5-Customs, dated the 22nd February, 1958.

12. No. 66-Customs, dated the 2?nd February, 1938.

13. No, 67-Customs, dated the 22nd February, 1958.

14. No. lOfi-Customs, dated the 29th March, 1958.
15. No. 145-Customs, dated the 10th May, 1958.

16. No. 148-Customs, dated Ihe 10th May, 1958,

9 g6 THE GAZETTE OF INDIA EXTRAORDINARY [PAKT II—

17. No. 151-Customs, dated the 10th May, 1958.

18.:No. 259-Customs, dated the 11th October, 1958.

19. :No. 260-Customs, dated the 11th October, 1958.

20. No. 261-Customs, dated the 11th October, 1958,

21. No. 262-Customs, dated the 11th October, 1958.

22. No. 269-Customs, dated the 25th October, 1958.

23, No. 271-Customs, dated the 25th October, 1958.

24. No. 273-Customs, dated the 25th October, 1958.

25. No, 275-Customs, dated the 25th October, 1958.

26. No. 276-Customs, dated the 25th October, 1958.

27. No. 84-Customs, dated the 13th August, 1960.

28. No. 98-Customs, dated the 1st September, 1961.

29. No. 117-Customs, dated the 13th October, 1961.

30. No. 132-Customs, dated the 9th December, 1961.

31. No. 26-Customs, dated the 19th February, 1962.

32. No. 46-Customs, dated the 21st April, 1962.

33, No. 116-Customs, dated the 1st September, 1962.

34. No. 136-Customs, dated the 29th September, 1962.

35. No. 168-Customs, dated the 8th November, 1962.

36. No. 169'Customs, dated the 8th November, 1962.

37. No. 170-Customs, dated the 81h November, 19S2.

38. No, 43-Customs, dated the 1st February, 1963.

38. No. 92-Customs, dated the 9th March, 1963.

40. No. 93-Customs, dated the 27th April, 1963.

41.. No. 168-Customs, dated the 22nd June, 1963.

42 . No. 180-Customs, dated the 20th July, 1963.

43 No. 210-Customs, dated the 7th Seetember, 1963.

44 . No. 10-Customs, dated the 16th January, 1£65.

SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 997

45. No. 163-Customs, dated the Kith October. 1963.

46. No. 67-Customs, dated the 30th April, 1966.

47. No. 93-Customs, dated the 4th June, 1966.

48. No. 135-Customs, dated the 20th June, 1966.

40. No. 174-Customs, dated the 24th September, 19*3.

50. No. 181-Customs, dated the 1st October, 1966,

51. No. 23-Customs, dated the 1st April, 1967.

52. No. 85-Customs, dated the 5th August, 1967.

53. No. 101-Customs, dated the 21st October, 1967.

54. No. 51-Customs, dated the 26th March, 1968.

35. No. 154-Customs, dated the 9th November, 1988.

56. No. 31-Customs, dated the 8th February, 10G9.

57. No, 64-Customs, dated the 2>lth February. 1969.

58. No. 38-Customs, dated the 121h April, 1969.

59. No. 98-Customs, dated the 21st June, 1969.

60. No. 107-Customs, dated the 19th July, 1969.

61. No. 109-Customs, dated the 2Cth July, 1969.

fl2. No. 10-Customs, dated the 7th March, 1970.

63. No. 48-Customs, dated the 16th May. 1970.

64. No. 71-Customs, dated the 1st August, 1970.

65. No. 80-Customs, dated the 29th August, 1970.

66. No. 103-Customs, dated the 5th December, 1970.

67. No, 6-Customs, dated the 1st January, 1971.

68. No. 32-Customs, dated the 31st March, 1971.

69. No. 36-Customs, dated the 1st May, 1971.

70. No. 39-Customn, dated the 22nd May, 1971.

71. No. 40-Customs, dated the 22nd May, 1971.

72 No. 62-Customs, dated the 22nd June, 1971.

998 THE GAZETTE OF INDIA EXTRAORDINARY [PAST II—

73. No. 60-Customs, dated the Slot July, 1971.

74. No. 72-Customs, dated the 18th August, 1971.

75. No. 84-Customs, dated the 11th September, 1971.

76. No. 89-Customs, dated the 30lh October, 1971.

77. No. 3-Customs, dated the 8th January, 1972.

78. No. 9-Cuitoms, dated the Oth January, 1972.

79. No. 10-Customs, dated the 8th January. 1972.

80. No. 37-Customs, dated the 18th March, 1972.

81. No. 52-Customs, dated the 6th April, 1972.

82. No. 64-Customs, dated the 13th May, 1972.

83. No. 79-Customs, dated the 10th June, 1972.

84. No. 81-Customs, dated the 10th June, 1972.

85. No. 86-Customs, dated the 24th June, 1972.

80. No. 97-Customs, dated the 19th August, 1972.

87. No. 102-CustomB, dated the 19th August, 1972.

88. No. 110-Customs, dated the 23rd September, 1972.

89. No, 127-Customs, dated the 28th November, 1972.

90. No. ll-Cu»toms, dated the 3rd February, 1973.

91. No. Ill-Customs, dated the 30th July, 1973.

92. No. 139-Customs, dated the 8th December, 1973.

93, No, 6-Customs, dated the 2nd February, 1974.

[No. 39/F.No. 335/5/74-TRU.]
SEC. 3(i)] THE GAZETTK OF INDIA EXTRAORDINARY 999
 THE
IOoo GAZET1E OF INDIA EXTRAORDINARY [PART II—
SEC. 3(0] THE GAZETTE OF INDIA EXTRAORDINARY loo I
1332 THE GAZETTE OF INDIA EXTRAORDINARY [PART II- -
 SEC. 5(1)] THE GAZETTE OP INDIA EXTRAORDINARY 1003

G.S.It. 230(E).—In exorcise of the powers conferred by sub-section (1) of sec-

23 of the Customs Act, 19G2 (52 of 1962) read with sub-section (4) of section 19 of
19 of the Finance Act, 1974 (20 of 1974), and in supersession of the notification of
the Government of India in the Ministry of Finance (Department of Hevenuo and
Insurance) No. 17-Customs, dated tha 1st March, 1074. the Central Government,
being satisfied that it is necessary in tho public interest so to do, hereby exempts
goods which are exempt from a part of the duty of customs specified In the First
Schedulo to the Indian Tariff Act, 1934 (32 of 1934) by virtue of the notifications
of the Government of India in the Ministry of Finance, specified in the Schedule
below, from payment of the auxiliary duty of customs leviable on such goods
under sub-section (1) of section 19 of the said Finance Act.

THE SCHEDULE

1. No. 197—Custom?, dated the 31st August, 1957.

% No. 308—Customs, dated the 21st December, 1957.

3. No. 48,—Customs, dated the 15th February, 1958.

4. No. 143—Customs, dated the 10th May, 1958.

5. No. 150—Customs, dated the 10th May, 1958.

6. No. 82—Customs, dated the 6th August, 1960.

7. No. 86—Customs, dated the 20th August, 1960.

8. No. 6—Customs, dated the 1st February, 1964.

9, No. 9—Customs, dated the 8th February, 1964.

10. No. 57—Customs, dated the 1st April, 1964.

11. No. 71—Customs, dated the 28th April, 1P64.

 T H E
IOO4 GAZETTE OF INDIA EXTRAORDINARY [PART II—

12. No. 80—Customs, dated the 13th May, 1964.

13. No- 13—Customs, dated the 8th January, 1966.

14. No. 10—Customs, dated the 11th February, 1967.

16. No. 46—Customs, dated the 3rd May, 1967.

16. No. 80—Customs, dated, the 21st May, 1968,

17. No. 54—Customs! dated the 19th February, 1969.

18. No. 65—Customs, dated the 26th February, 1969.

19. No. 46—Customs, dated the 29th May, 1971.

20. No. 48—Customs, dated the 20th May, 1071.

21. No. 17—Customs, dated the 17th February, 1973.

22. No. 107—Customs, dated the 24th July, 1073.

23. No. 113—Customs, dated the 11th August, 1073.

[No. 40/F. No. 335/5/74-TRU.l

SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY I005

G.S.B. 231(E).—In exercise of the powers conferred by sub-section (1) of sec-

25 of the Customs Act, 1962 (52 of 1962). read with sub-section (4) of section 19 of
the Finance Act, 1974 (20 of 1974), and in supersession of the notification of the
Government of India in the Ministry of Finance (Department of Revenue and
Insurance) No. 1§—Customs, dated the 1st March, 1974, the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby exempts
raw cashewnuta falling under Item No. 8 of the First Schedule to the Indian
Ioo6 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

TuriH Act, 1934 (32 of 1934), when imported into India, from the whole of the
auxiliary duty of customs leviable thereon under sub-section (1) of section 19 ef
the said Finance Act, subject to the following conditions namely: —
(i) that the importer makes a declaration at the time of Import that the raw
cashewnuts are being imported for processing and re-export;
(ii) that the raw cashewnuts are re-exported In the form of cashew kernels
within six months of the date of Importation or within such extended
period not exceeding ore year, as the Collector of Customs may
allow; and
(iii) that the weight of cashew kernels exported is not less than 25 per cent
of the weight of raw cashewnuts imported, or where it Is proved to the
satisfaction of the Collector of Customs concerned that the kernels
were obtained onlv from imported raw cashewnuts, such lower per-
centage of tho weight of the raw cashewnuts imported, as the Collector
of Customs may in each case determine:
Provided that the importer executes a bond, with such surety or sufficient
security as the Collector of Customs approves, undertaking—
(a) to re-export the raw cashewnuts after processing within six months of
the date of importation or within such extended period not exceeding
one year, as the Collector of Customs may allow;
(b) to produce the cashew kernels before the Collector of Customs prior to
re-export; and
(c) to pay the auxiliary duty of customs if the re-export does not take place
Within the period specified in condition (ii),
[No. 41/F. No. 335/5/74-TRU.l
. -. 3(i)] . , GA . <. . A . ,A A±t . 1007

G.S.R. 232(E).—In exercise of the powers conferred by sub-section (1) of sec-

tion 25 of the Customs Act, 1F62 (52 of 1962) read with sub-section (4) of section
19 of the Finance Act, 1974 (20 of 1974), and in supersession of the notification of
the Government of India in the Ministry of Finance (Department of Revenue and
Insurance) No. 19—Customs, dated the 1st March, J974, the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby exempts
goods which are partially or wholly exempt from the dutv of customs specified in
the First Schedule to the Indian Turin3 Act, 1934 (32 of 1934), by virtue of the
notifications of the Government of India in the Ministry of Finance specified in the
Schedule below, from so much of the auxiliary duty of customs leviable therenn,
under sub-section (1) of section 19 of the said Finance Act, as is in excess of five
per cent of the value as determined in accordance with the provisions of section ]4
of the first mentioned Act.
THE SCHEDULE
1, No. 177—Customs, dated the 13th July, 1063.
2. No. 60—Customs, dated the 13th April, 1968.
3. No. 66—Customs, dated the 18 th May 1968.
4. No. 65—Customs, dated the 11th July, 1970.
3. No 121—Customs, dated the 2flth October, 1972.
6. No. 47—Customs, dated the 31st March, 1973.
7. No. 119—Customs, dated the Hth August 1973.
INo. 42/F. No. 335/5/74-TRU.l
 G.S.R. 233(E).—In exercise of the powers conferred by sub-section (1) of sec-
tion 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (4) of section
19 of the Finance Act, 1974 (20 of 1974), and in supersession of the notification of
the Government of India in the Ministry of Finance (Department of Revenue and
Insurance) No. 20—Customs, dated the 1st March, 1974, the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby exempts
exposed cinematograph films, falling under Item No. 29(1) of the First Schedule to
the Indian Tariff Act, 1934 (32 of 1934), when imported into India from so much
of the auxiliary dutv of customs leviable thereon under sub-section (1) of section 19
of the said Finance Act as is in excess of five per cent of the value of the exposed
cinematograph films, calculated at the rato of Rs. 1.94 per linear metre.
[No. 43/F. No. 335/5/74-TRU]

G.S.R. 234(E).—Iri exercise of the powers conferred by sub-section (1) of sec-

tion 25 Of the Customs Act, 1962 (52 of 1992). and in supersession of the notifica-
tion of the Government of India in the Ministry of Finance (Department of Reve-
nue and Insurance) No. 21—Customs, dated the 1st March, 1974 the Central
Government, being satisfied that it is necessary in the public interest so to do,
hereby exempts goods specified in column (3) of the Table hereto annexed and
falling under such items of the First Schedule to the Central Excises and Salt
Act, 1944 (1 of 1944), as are specified in column (2) of the said Table, from so
much of the additional duty which is leviable thereon under section 2A of the
Indian Tariff Act. 1934 (32 of 1934), when imported into Indin, as is equal to the
auxiliary duty of excise leviable on such goods under sub-sectton (1) of section
22 of the Finance Act, 1974, (20 of 1974).
 THE TABLE I

SI. Item No. of the First Description

No. Schedule to the
Central Excises and
Salt Act. 1944

(i) (2) (3)

i. I5A Artificial or synthetic resins and plastic materials, and articles thereof.
2. 26 Steel Ingots including steel melting scrap.

3- 26A Copper and copper alloys containing not less than fifty per cent,
by weight of copper.
4. 26AA Iron or steel products.
5- 26B Zinc.
6. 27 Alunimium.
7- 28 Tinplate and tinned sheets including tin taggers, and cuttings of
such plates, sheets or taggers.

[No. 44/F. No. 335/5/74-TRU.l

B. K. AGARWAL Under Secy.
iooo - GA ; OF INDIA , LAi A .r [PART II—* ,c :

PRINTED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW

DEJHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, PELHl, 1 9 7 4