 the central excises and salt (amendment) bill) 1959(as introduced in lok sabha on 20th august, 1959)   w  __ the central excises and salt (amendment) bill,1959 (as introduced in lok sabha) a billfurther to amend the central excises and salt act, 1944 be it enacted by parliament in the tenth year of the republic of india as follows:-1 (1) this act may be called the central excises and salt short title and com-(amendment) act, 1959 mencement , (2) it shall be deemed to have come into force on the 1st day of july, 1959 2 in the first schedule to the central excises and salt act, arnendmel't 1944 _ of the first , schedule, (a) in item no  24, for the entry in the third column, the n;i9 t i of 44· 10 entry "twenty naye paise per imperial gallon or sixteen per cent ad valorem, whichever is higher, plus ei!§bty naye paise per imperial gallon" shall be substituted; (b) in item no 25,-(i) in sub-item (a), for the entry in the third column, the entry "sixteen per cent ad valorem plus rupees fifty per ton" shall be substituted; (ii) in sub-item (b), for the entry in the third column, the entry "sixteen per cent ad valorem plus rupees fifteen per ton" shall be substituted; (c) after item no 27, the following item shall be inserted, namely:-" 28 asphalt and bitumen (including cutback twenty-seven per ceot bitumen and asphalt) natural or proad t'alorem " duced from petroleum or shale  declaration under the provirional collection of ta:res act, 1931it is hereby declared that it is expedient in the public interest that the provisions of this bill shall have immediate effect under the provisional collection of taxes act, 1931 16 of 1931  statement of objects and reasonsthe agreement between the government of india and mis burmah-shell (refineries) on the establishment of their oil refinery in india provides inter alia that the then existing duty protection on oil products to be manufactured in india would be maintained for a period of 10 years from the date the refinery went into fullscale operation, or 31st december, 1965, whichever is earlier 2: mis burmah-shell have offered to surrender the aforesaid duty-protection with effect from 1st july, 1959, and government have decided to accept this offer in order to implement this decision it is necessary to raise  the excise duties on refined diesel oils and vaporising oil, diesel oil, not otherwise specified and furnace oil to the level of the import duties as well as to impose an exc:se duty on bitumen and asphalt, equivalent to the import duty this bill seeks to give effect to these changes morarji desai new delhi; the 20th august, 1959  annexure extracts from the central excises and salt act, 1944 (1 of 1944)- - - - -  the first schedule (see section 3) - • - •- ----description of goods rate of duty item mo - - - if - - - 24· eightynaye paise per imperial gallon refined diesel oils and vaporizing oil, that is to say, any mineral oil (excluding mineral colza oil and turpentine substitute) which has its flashing point at or above seventy-six degrees of fahrenheit's thermometer, and satisfies either of the fol1owinl requirements :-(i) the oil has a flame height of ten millimetres or more but less than eighteen millimetres ; or (ii) the oil has a flame height of less than ten miuimetres but has a viscosity of less than one hundred seconds by redwood i viscometer at one hundred degrees of fahrenheit's thermometer, and contains less than one quarter of one per cent by weight of any bituminous substance &plamcion-the expressions "mineral oil ", "flame height" and  flashing point" have the meanings respectively assigned to them in explanationf i and 1/ to item no i and in explanation lito item no4·  25 industrial fuel oils-(a) diesel oil, not otherwise specified, that fifty rupees per ton is to say, any mineral oil which-(t) has a flame height of less than ten millimetres ; (ii) contains one quarter of one per cent or more by weight of any bituminous substance j and description of goods rate of duty item no -------- -------~---- --------------(iii) possesses a viscosity of less than one hundred seconds by redwood i viscometer at one hundred degrees of fahrenheit's thermometer (b) furnace oil, that is to say, any mineral oil rupees fifteen per ton which-(r) has a flame height of less than ten millimetres ; (i) contains one quarter of one per cent or more by weight of any bitu-  minous substan!=e;  (iii) possesses a viscosity of one hundred aeconds or mole by 1bktwood i viscometer at one hundred degrees of fahrenheit's thermometer explanation-the expressions "mineral oil" and" iiarnc hc:isht" bave tbe: mean--ij1i' res~yelylb8iined to -tbem in explanations i and if to item no i  a billfurther to amend the central excises and salt act, 1944 the president has, in pursuance of clause (i) of article 117 of the constitution of india recommended to the lok sabha the introduction of the bill m n kaul secretary (shr; morarji desai minister for finance) gmgipno-t s "'i"l-26 m of law- 19-5-s9-2ooo 