 etr be/as introduced in lok sabhaj1 page (iii), line 5 from bot~?m,~ for "penalities" read "penalties" -2 page (iv), last line  -"disposal of" i2r "disposal to" read -page 1, in the title,-3 ~ " ill" read "bill" page 8, line 2,~ 4 after "va lue" for " " '  read -" " , 5 page 8, in the marginal heading to clause 14,-for nexisa:bl~" ~ "excisable" 6 page 12, line 37,-ill "tar ff" ~ ''tariff'' 7 page l8,~ for lirte 21, read ~ -"officer, after holding such inguiry as he deems fit, may grant a licence" 8 page 23, in the m~rginal heading to clause 56,-fg£ "licence" !i!s "lincens€e" 9 page 23, line 37, ti2! "occassioned" read "occasioned" 10 page 23, line 43" for -"legitimae" read -" legit imat e" 11 page 26, in the marginal heading to clause 67,-i2i ndealth" ~ "dealt" 12 page 27, line ,16,- , i j ,  ,  fof~:  ~'~l?e:~r'~  read "appear" 13 page 27, line 19,- ~,:~ ,~ 14 ~'" "not"  -\ead "no" ' page 27, line 23,-"any" ' i read '"and" ' -,-15 page 31, -for line 11, read -"provided that wheie the owner or the person-in-charge of such goods"  16 page 35" line 7,--' i2£' "sectoin" ; ~ "section" 17 page 35,' line$ ~9 and 40,-"made such" read "make such" -18 - p aa e 45, l:1ne 24 , ~ for "abligor" ~ "obligor" 19 page 46, line 21,-for ,: "requird" -', read -"requ ired" 20 page 47, in the marginal heading to clause 127,-for "mistakes and clerical errors" -read "mistakes and errors" -i " i 21 page 47, for the marginal heading to clause 128,-1 ",' ,'i : -  " ; ,  ·  1"  '}i , , ~ "service of decision, order,et~"  , ' , -' 22 page 48, lin~, 6, ':"  ~ " j' :', f  for "undr·· read "under" 23 pa(je 50, in marginal h~-ad:ing to claus:e' 13~,  ill "rules ahd,ootifib~tions!':; read ~, "rules, ,no1:>ifications", 1 24 page 51 ,\ lin~, 12v~:: "' ;  ", \ , ' r ~ , , for -"sha 1'" re ad,' "sh~ 11" ---~  25 page 52, line 24, the"ifirst 'sc,~,~dule, columi} 2,-"khandasri" ~ead·"khandsari" - 26 page 53, line ts; colurtin 3,~ for ltd fferent" !ill , '  'ldifferent'" 27 page 53, line' 42",,:,co lumn ' 2, ~ ' for 11 smoing " lli2 "smoking" -28 page 54, line ,la, "column ' 2,- for "no ii read "not'"  r , -29 page 54, line 52, column 3,-' , for "kilolitere" -read "kilolitr~~ --30 page 59, line 15 co:ltimn:~  afill "and" insert ""alt· ',' page 59, line 51 column 2~: " 31 !!!:' "arificii11" '~ad  "artificial" -page 60, line 8, ~<;qlumn: ,~,~-32 f2e "~ vaore" ~ "~valorem" page 60, line 19,  :columo, c3',_ i:', 33 ,;, for "twenty 'em" • ' , c·' - ~ "twerity:t~e~:~:t:e·nt :~:yaiofem"·;i' 34 page 60, ,lines 23 and "24""cci:ltimn '2,-, ,  , i,,'j ,  -' l' "vulcanisd'  "read" "wlcanised'" 35 page 61, line 44,cohlmn 3';~ :'" " for "22 vaalorem~"" ~,,~: val~:rem'" 1-' - ' ';  -, pt ,0, 35a ·page 61, line 60,c01umn 2~ , for "wreight" read "weight" --page 63, line 13, column 2,- , for n aules" read "rules" 37 page 63, line 36, column 2,-for -ii embro1dary" read " embroidery" 38 page 63, 11ne 37, column 2,-for "bvt" read "but" 39 page 64, line 3, column 3,-for "or she" ~ "for the" 40 page 64, line 40 column 2 -, :, read" i~ (11) for") 1 1t" 1f 1t" 41 page 64, 11ne 47, c~1umn 2,-for "40%" read "40 per cent ii 42 page ~5, line 4, column 2,-omi t itorlt -43 page 65, 11ne 5,, column 2, ~  '," before "of" 1ns-ert-' 'ii orn  44 page 65, 11ne 27, column 3,-~  : for "pert" read " perlt 45 page 65, l1ne 34, column 3,-for "ad "valo'rm" - read n!!2:' valorem" 46 page 65, l1ne 35, column 2,-, ", for "glasswaer" read "glassware" - , 47 page 66, line ll,'column 2,~ for ~1ncludng" read 1~1ne1fld' ng" --, ' 48 page 66, line 18, column 3,-for "hund edi' read "hundredlt -49 page' 66 ,lihe 43," column' 3;-: for -itp1,slt read -",plus" (p t 0) 50 page 66, line 45, column 3,-after 'ltiron" read "or" -51 page 66, : line 46', column 3,-after "the" read "case mayll 52 page 67, line 8, column 3,- tor "metrl" read tl metrlc·t 53 page 69, l1ne 411 column 2,';' for iishlps," read "ships i it -54 page 69, 11ne 50, column 2,-for -itmechanlcllyft "mechanically' read 55 page 78, 11ne 6,-for it char gas ii read ii changes" 56 page 79, 11ne 11 from bottom,-for "rs pect" read "res pect"  57 page 81, 11ne 11 from bottom,-fq!: "clausen read' "clauses" 58 page 89, 11ne 4,-for ''in'' read it on" -59 page 89, 11ne 16 from bottom,-for uall read "at" 60 page 93, 11ne 17 from bottom,-for iispe2cifyinglt read "specifying" 61 page 101, lfne 21,'" , ' forncerifiedu read "verified" -62 page 105, li:1c 8,-' "lubricant" tnrld '''lubricants·  ,,  _ 63 page 105 line 33, colurrt:l 2,'" ill "mi eral'l  !:~~:~ mmineral-64 page 109, line 16, column 2,-ill "liquified" ~, "liquef1r:i?" 65 page 110, line 16 from bottom, column 2,-for "wheteher" read "whether" -66 page 110, line 24 from bottom~ column 3,-for "of" read "or" ---:0-' 67 page ill, line 6 from bottom, column 2,-for "485" , read "48 s 11 -68 page ill, line 7 from bottom, column 2,-for "485 " read "48s" ,---: 69 page ill, line 17 from bottom, column 2,-i2!nexpatlantion" read ~ "explanat ion" 70 page 112, line 5 from bottom, column 2,,-omit "than ii -71 page 116, line 3, column 3,-for "naya paise" ~ "naye paise" 72 page 116, line 28, column 2,-i!2£ "through" ~ "trough" 73 page 116, line 31, column 2,-i££ tlplate" ~ "plates" 74 page 116, line 44, column 3,-"ase" read "case" -75 page 119, ii n= 8 from bottom, column 2,-for -"weig}:lt - tlifting", read -"weight - lifting" -' ' 76 in the docket page,-ill "shri parkashchand b sethi," read --"shri prakashchand b sethi, " 30, 32, 33, 35, 77 correct line numbers on pages 27, 29, 59, 61, 62, 63, 65 and 67 new delhi; july 31 1969 sravana 9, 1891 (saka)  the central excises bill 1969 arrangement of clauses chapter i prelimin ary clauses1 short title, extent and commencement 2 definitions chapter ii  officers of' central excise3 classes of officers of central excise 4 appointment of officers of central excise s powers of officers of central excise 6 entrustment of functions of centnil excise officers to certain other officers  chapter iii levy and collection of duty7 duties set forth in the first schedule to be levied 8 duty on excisable goods falling under more than one' item or more than one sub-item of the same item of the first schedule 9 duty on excisable goods produced or manufactured in the course of, or incidental or ancillary to, any process of production (lr manufacture 10 valuation of excisable goods foor purposes of ad valoi'em duties 11 power to fix tariff values 12 inclusion of value or exclusion of weight of bobbin, wrapper, etc, for usessment 13 charge of duty on manufactured or composite articles 14 liability for payment of duty and allowance for changes in bulk etc, of excisable goods 15 date for determination of rate af duty and tariff valuation | t                       |            ||-------------------------|------------|| ~"                   |            ||                         | ""      || §                       |            || lil,r:lly i{cfrn'w" " i |            || nl                      |            || ~                       | ~\'rv;('(' |16 removal of excisable goods generally 17 certain excisable goods to be removed only on assessment by proper officer ]8 removal of excisable goods without payment of duty for deposit in a warehouse, etc 19 duty on excisable goods manufactured at the place where the1 are intended to' be consumed 20 restrictions on removal of excisable goods w 1(1, ,""~:aro" :  ,  "_:1  clauses21 remowl of excisable goods without payment of whole or part of duty for manufacture of articles or on deferment of payment of duty 22 provisional assessment of duty 23 special procedure for payment of duty in certain cases 24 duty already paid to be set oft in certain cases 25 removal of excisable goods as samples for tmde, etc 26 best judgment assessment 27 denaturing and mutilation of excisable goods 28 growers of tobacco and coffee and licensees under the act to maintain accounts and submit returns  chapter iv exemption, remission, refund and rebate of duty29 power to exempt from duty 30 remission or refund 'of duty on excisable goods which have become unfit for consumption, marketing, etc 31 rebate of duty on return (1f excisable goods to the place of manufacture, etc 32 rebate of duty on excisable goods exported 33 export of excisable goods in bond 34 rebate of tluty on excisable goods used in the manufacture of articles which are exported 35 rebate of duty under sections 32 and 34 not to be allowed in certain cases 36 whole or part of claim for rebate of duty under sections 32 and 34 to be disallowed in certain cases  chapter v declaration and licensing of certain operations37 persons growing tobacco or coffee to make declaration 38 certain operations to be subject to licence 39 grant and renewal of licences 40 canceuation and suspension of licences 41 power to exempt chapter vi w arehottsing 42 excisable go<is not to be deposited in a wlli'ehouse or removed therefrom or otherwise dealt with except as provided by or under the act 43 powft to re~1ate warehousing of excisable goods and removal of such goods from one warehouse to another 44 licenaing of warehouses 46 grant of warehouse licence • 46 renewal of warehouse licence& clatjds 47 warehousing bond 48 regulation of deposit of excisable goods in a warehouse 49 period for which warehoused goods may remain in a warehouse so owner's right to tieal with warehoused goods 51 manufacturing operations in relation to warehoused goods 52 bond for removal of warehoused goods from one warehouse to mother 53 proof of re-warehousing to be furnished m removal for home consumption, etc, of excisable goods iii transit to a warehouse 55 re-assessment 56 responsibility of warehouse licensee 57 deficiency in warehoused goods 58 payment of duty, penalties, etc, in certain cases 59 power to cancel warehouse licences 60 warehoused goods to be removed in certain cases 61 excisable goods may be lodged in customs warehouse  chapter vii search, seizure and arrest62 central excise officers to have access to place or premises for certain purposes 63 power to search place or premises 64 power to stop and search conveyance or animal 65 power to arrest 66 searches and arrests how to be made 67 how persons arrested ere to be dealt with 68 procedure to be followed by officer-in-charge of police station 69 inquiry how to be made by central excise officers agafdst arrested persons forwarded to them under section 67 70 power to summon persons to give evidence am! produce documents in inquiries under the act 71 seizure of confiscable property 72 when seizure or arrest is made, reason in writing to be given 73 custody of documents, etc 74 sale of confiscable property seized under the act in certain cases  chapter viii confiscation and imposition of penalitles75 confiscation of excisable goods 76 confiscation of land, building, etc, in certain cues 77 confiscation <1f packages and their contents and goods used for concealing offending goods  clauses78 confiscation of offending g·oods notwithstanding any change in form thereof 79 confiscation of sale proeeeds of confiscable property 00 penalty for non-compliance with the requisition made under section 64 81 penalty for acts rendering excisable goods liable to confiscation 82 penalty for opening 'doors, locks, etc, of a warehouse in certain cases 83 penalty for fraudulently obtaining set-off, exemption,' etc, 0 [ duty 84 penalty for not accounting for excisable goods 85 penalty for improper maintenance of 6ccounts, making false declaration, etc 86 penalty in other cases 87 adjudication of confiscations and penalties 88 issue of show-cause notice before confiscation 89 option to pay fine in lieu of confiscation 90 property on confiscation to vest in central government 91 disposal of confiscated property 92 storlge and upkeep charges in respect of property confiscated and redeemed 93 confiscation or penalty not to affect other punishments  chapter ix appeal and revisionm appeal 95 deposit, pending appeal, of duty levied or penalty imposed 98 revision by board 97 revision by central government  chapter x o  i!'nces and pjtosecutions98 offences and penalties 99 punishment for connivance at offences 100 vexatious search, seizure, etc, by central excise oft\c-er 101 failure of central excise officer in duty 100 offences by companies loa cognt2jbjlce of offences 104 burden of proof in certain cases 105 presumption as to documents in certain cases 106 power of courts to order forfeiture 107 courts to notify befote disposal to dutiable or offending goods  chapter xi miscellaneous clauses108 claim for refund of duty, fees or charges ]09 notice for payment of duty, fees or charaes 110 recovery of sums due to government 111 regulation of transport of excisable goods ] 12 power to define central excise area 113 power to take samples 114 owner or person-incharge to perform operations incidental to examination of goods 115 liability of principal and agent 116 liability of agent appointed by the person-in-charge 'of conveyance or animal 117 amendment of documents 118 procedure for sale of goods and application of sale-proceeds 119 power to require certain class of persons to furnish bond 120 form and conditions of bonds 121 provision of accommodation at factory or warehouse 122 delegation of powers 123 officers required to assist central excise officers 124 owners or occupiers of land to report manufacture of contraband excisable goods 125 protection of action taken under the act 126 powers of adjudicating officer and appellate and revising authorities 127 correction of clerical mistakes and errors 128 service of decision, order, etc 129 instructions to subordinate authority, etc 130 construction of references to laws not in force in jammu and kashmir 131 appearance by authorised agent 132 genera} power to' make rules 133 general power to make regulations 134 publication of rules and regu"ations and laying before parliament of rules, notifications and orders 135 repeal of act 1 of 1944 in so far as it relates to excisable goods other than salt and savings 136 power to remove difticulties the first schedule the second schedule  bill no 6! of 1969 the central excises bill, 1969 billto consolidate and amend the law relating to central duties oj excise be it ena~ted by parliament in the twentieth year o,f the republic of india as follows:- chapter i preliminary1 (1) this act may be called the central excises act, 1969 5 (2) it extends to the whole of india short title, extent and (3) it shall come into force on such date as the central government commeneement may, by notificatidn in the official gazette, appoint 2 in this act, unless the context otherwise requires,-definition • 10 (1) "assessment" means assessment of duty made by the proper oft\cer under this act and includes-(a) re-assessment of duty made by such officer under this act; (b) provisional assessment of duty made by such officer under section 22; is (c) best judgmcnt asscssment of duty made by such ot1icer under section 26; and (d) any order of assessment made by such officer under this act in which the duty assessed is nil; (l!) "board" means the central board of exci~ and custom:> 5 constituted under the central boards of revenue act, 1969; 54 of lta, (3) "broker" or "commission agent" means a person who in the ordinary course of business makes contracts for the sale or purchase of excisable goods for others; (4) "central excise officer" means an officer of central excise 10 appointed under section 4 and includes an officel' of the central government or a state government to whom the functions of an officer of central excise are entrusted under section 6; (5) "collector of central excise" includes a special and an addlti,mal collector of cl'ntral excise; l'i (6) "confiscable property" means any goods, land, building, plant, machinery, material, conveyance or animal or any other thing liable to confiscation under this act; (7) "conveyance" includes a vessel, an aircraft and a vehicle; (8) "curer" means a person curing tobacco or coffee whether of 20 ms own growing or grown by others and includ~s a person curing such tobacco or coffee by the labour of his relatives, dependents or other pel'bons whether in his employment or not; (9) "curing", in relation to tobacco or coffee, includes wilting, drying fermenting and any other process for rendering tobacco or ?5 coffee fit for marketing or manufacture; (10) "dutiable goods" means any excisable goods on which duty is payable but has not been paid; (11) "duty" means a duty of excise leviable under this act and includes-30 (i) any sum assessed to be payable under section 23 or 1'ection 28, and (ii) any such duty assessed as nil; (12) "examination" in relation to any excisable good:;, includes counting, testing, measurement and weighment thereof; 35 (13) "excisable goods" means goods set forth in the first schcdule; (14) "export", with its grammatical variations and cognate expressions means taking out of india to a place outside india and includes taking of goods as stores on board any vessel or aircraft 4) hound for a place outside india; (15) "factory" means any premises (including the precincts thereof), wherein or in any part of which excisable goods are manumctured, or wherein or in any part of which any manufacturing process conne::cted with the production of such goods is being carried on or 45 is ordinarily carried on, and includes a place approved by the collector of central excise under section 18 wherein or in any part of which the excisable goods manufactured in such premises are deposited without payment of duty; (16) "grower" means a person growing tobacco or coffee whether by his own labour or by that of his relatives, depentients or' oth~ persons whether in his employment or not or by that of his tenants; (17) "home consumption", in relation to any excisable goods, means consumption of such goods within indi6 for any purpose and includes use of such goods for manufacture of any article (whether chargeable with duty or not) in india; (l8) "india" includes the territorial waters of india; 10 (19) "licensee" means a person who holds a valid licence under this act; (20) "manufacture" includes any process incidental or ancillary to the completion of manufacture of any excisable goods, and-is 25 (1:) in relation to tobacco as defined in item no iii of the first schedule, includes the preparation of cigarettes, cigars, c~e­roots, biris, cigarette or pipe or hookah tobacco, che\l'ing tobacco and snuff; (ii)in relation to patent or proprietary medicines as defined in item no vs of the first schedule and in relation to cosmetics and toilet preparations as defined in item no v9 of that sche- tiule, includes the conversion of powder into tablets or oapsules, the labelling or re-iabelling of containers intended for consumers, re-packing from bulk packs to retail packs and the adoption of any other treatment to render the product marketable to consumers; (iii) in relation to goods comprised in item no vi6 of the first schedule, includes sizing, beaming, warping, wrapping, winding or reeling, or anyone or more of these processes and the conversion of any form of the said goods into another form of such goods; 30 and the word "manufacturer" shall be construed accordingly and shau include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account; (21) "offending goods" means any excisable goods liable to confiscation under this act; 35 (22) "person-in-charge" means,-!' , (a) in relation to a vessel, the master of the vessel; (b) in relation to an aircraft, the commander or pilot-incharge of the aircraft; 40 (c) in relation to a railway train, the conductor, guard or other person baving the chief direction of the train; (d) in relation to any other conveyance, the driver or other person-in-charge of the oonveyance; (e) in relation to a factory or warehouse or any other pre-45 mises, the person who has immediate control over the affairs of the factory or warehouse or over the other premises; (23) "prescribed", except where it occurs in the expression "prescribed by regulations", means prescribed by rules made under this act; (24) "private warehouse" means a warehouse for depositing exciflable goods, without payment of duty, which belong to the owner of the warehouse or are held by him as a broker or commission agent; (25) "proper officer", in relation to any functions to be perfor-s med under this act, means the central excise officer who is assigned those functions by the board or the collector of central excise; (26) "public warehouse" means a warehouse other than a prlwte warehouse; (27) "regulations" means the regulations made by the beard 10 under this act; (28) "ru]es" means the rules made by the central government under this act; (29) "sale" and "purchase", with their grammatical variations and cognate expressions, mean any transfer of the pol:lsession of goods is by one person to another in the ordinary course of trade or business for ('ash or deferred payment or other valuable consideration; (30) "tariff value", in relation to any excisah]~ goods, means the tarift value thereof fixed under section 11; (3]) "tax recovery officer" means-(i) a collector; (ii) an additional collector or any other officer empowel'ed to effect recovery of arrears of land revenue oi' other public demand under any law relating to land revenue or other public demand for the time being in force in the state as may be 2s authorised by the state government, by general or special notification in the official gazette, to exercise the powers of a tax recovery officer under this act; (iii) any gazetted officer of the central government, who may be authorised by the central government, by general or 30 special notification in the official gazette, to exercise the powers of a tax recovery officer under this act; (32) "value", in relation to any excisable goods, means the value thereof determined in accordance with the provisions of section 10; 3s (33) "warehouse" means a place for depositing excisable goods (without payment of duty) and for which a licence has been granted under section 45 or renewed under section 46; (34) "warehoused goods" means dutiable goods deposited in a warehouse 40  chapter ii officers of central excise3 there shall be the following classes of officers of central excise, namely:~ (a) collectors of central excise; 4s clauea of officei'! (if central ex_ cise (b) appel1ate collectors of central excise; (c) deputy collectors of central excise; (d) assistant collectors of central excise; and (e) such other classes of officers of central excise as may be appointed for the purposes of this act 5 4 (1) the central government may appoint such persons as it thinks fit to be officers of central excise appointment of oiftcers of central excile (2) without prejudice to the provisions of sub-section (1), tile central government may authorise -the board, a collector of central excise or a deputy or assistant collector of central excise to appoint ofbcers 10 of central excise below the rank of assistant collector of central excise (3) the collector of central excise shall have jurisdiction in respect of such areas or places as the central government may, by noti  fication in the official gazette, specify in this behalf is (4) an officer of central excise, other than the collector of central excise, shall have jurisdiction in such areas or places as the board may, by order, specify in this behalf 5 (1) subject to such conditions and limitations as the board may impose, an officer of central excise may exercise the powers and dis-20 charge the duties conferred or imposed on him by or under this act power ot oiftcel'8 of cen tral excise (2) an officer of central excise _ may exercise the powers and discharge the duties conferred or imposed by or under this act on any other officer of central excise who is lower in rank to him (3) notwithstanding any'thing contained in this section, an appellate 25 collector <yf central excise shall not exercise the powers and discharge the duties conferred or imposed on an officer of central excise other than those specified in chapter ix and section 126 6 the central government may, by notification in the official gazette, entrust either conditionally or unconditionally to any oftlcer of 30 the central or state government any functions of an offlcer of central excise under this act entrust ment of functions of centra) excile officers to certain other amcen  chapter iii levy and collection of duty7 (1) subject to the other provisions of this act, there shall be levied 35 and collected duties of excise on all excisable goods which are produced or manufactured in india, as, and at the rates, set forth in the first schedule dutieaet torthln thefil'8t schedul(' to be levied (2) the provisions of sub-section (1) shall apply in respect of au excisable goods which are produced or manufactured in india by, or on 40 behalf of, government, as they apply in res~ct ot excisable goods which i ere not produced or manufactured by, or on behalf of, government 8, save as otherwise expressly provided in this act, the duty under section 7 shall, in the case of excisable goods falling under more than one item or more than one sub-item of the same item of the first schedule, be charged at the rate which yields the highest amount of duty duty on excisable goods fallinl under more than one item or more than 0118 subitem of the same item of thefinr schedule 9 without prejudice to the provisions of section 8, the duty under 5 section 7 shall be assessed, in respect of all excisable goods which are -produced or manufactured in the course of, or incidental or ancillary to, any process of production or manufacture of any goods (whether chargeable with duty or not) at such stage of the process as the central government may, by notification in the official gazette, specify in this 10 bebalf duty on excisable gooed produced or manufactured in the couneof or incldedtalor anclllar7 to,~ process of production ormanufacture 10 (1) where under this act, duty is chargeable on excisable goods with reference to value, such value shall be d~emed to be-valuation of excisable goodafor puj'poi-of ad "alarem duu  (a) the notmal price thereof, that is to say, the price which such goods woul'd fetch at the time when they are removed for home con- is sumption from the factory or, as the case may be, from the warehouse, on a sale in the open market between the buyer and the seller independent of each other; <yr (b) wh~re in respect of any excisable goods, the normal price thereof is not iqscertainable as provided in clause (a), the nearest 20 equivalent of such price determined in such manner as may be prescribed (2) the provisions of this section shall apply only in respect of those excisable goods for which a tariff value has not been prescribed under section 11 3$ (3) the central government may make rules for the purpose of giving effect to the provisions of this section and, in particular, for requiring the manufacturer or any other licensee or any other person-(a) to furnish to the proper officer such information, in such form and in such manner as may be specified in such rules; and 30 (b) to produce before the proper officer any books of account or other documents of whatever nature relating to the manuf~cture sale or purchase of excisable goods by such manufacturer or other licensee or person explanation i-for the purpose of sub-section (1) ,-(a) the noinuu price of any excisable goods shall be determined on the following assumptions, oomely:-(i) that such goods are treated as having been delivered to s the buyer at the factory or, as the case may be, at the warehouse; (ii) that the seller will bear the freight, insurance, commission and all other costs, charges and expenses incidental to' the sale anti delivery of such goods at the factory or \3s the case may 10 be, at the warehouse; (iii) that the buyer will bear any duty or tax charteable on such goods; (b) a sale shall ,be deemed to be a sale in the open market hetween the buyer and the seller independent of each other, if-(i) the price is the sole consideration; 15 20 (ii) the price is not influenced by any commercial, financial or otlier relationship, whether by contract or otherwise, between the seller or any person assctciated in business with the seller and the buyer or any person associated in business with the buyer, other than the relationship created by the sale of the goods to be valued; and (iii) no part of the proceeds of the subsequent sale, use or disposal of the excisable goo<;ls accrues either directly or indirectly to, or for the benefit of, the seller or any person associated in business with him; 25 (c) where the excisable goods to' be valued are manufactured in accordance with any patented invention or a trade mark, the normal price shall be determined on the assumption that the price covers the right to use the patent or trade merk in respect of such goods -30 expla7ultion ii-two persons shall be deem~ to be associated in business with each other if, whether directly or indirectly, either of them has any interest in the business or property of the other or both have a common interest in any business or property or some third per-35 son has an interest in the business or property _ of both of them 11 (1) notwithstanding anything contained in section 10, if the central government is satisfied that it is necessary or expetlient in the public interest so to do, it may, by notification in the official gazette, fix tariff' values or alter any tariff value for the time being in force for any excls-40 able goods enumerated either specially or under general headings in the first schedule as chargeable with duty ad valorem, having regard to the trend of market price of such or like goods and the tluty shall be cbargeable on such gooods with reference to the tariff values as so fixed (jr altered 45 (2) different tariff values may be fixed for different classes or descriptions of the same excisable goods (!) in this section "market price", in relation to any excisable goods, means the wholesale price of such goods in the ordinary course of trad~ in india of value orexclusian of weight of bobbin, wrapper, etc, for assesament u (1) where under this act, any excisable goods are charaeable with duty with reference to value or, as the case may be,tariff value and if such goods are wrapped or packed or are contained in a box, bottle or other container or are wound on a bobbin, pirn, spool, reel or warp beam, the value or tariff value shall, unless the central govern-s ment for any reason directs otherwise by notification in the official gazette in respect of any such goods or class of such goods specifieti therein, include the value of the wrapper or package in which such goods are wrapped or packed or of the box, bottle or other container in which such goods are contained or of the bobbin, pirn, spoo'l, reel or warp beam 10 on which such goods are wound (2) where under this act, any excisable goods are chargeable with duty :4th reference to weight, such weight shall not include the weight of the wrapper, package, box, bottle or other container in which such goods are wrapped, packed or contained or of the bobbin, pirn, spool, is reel or warp beam on which such goods are wauna unless the ceritral government for any reason directs otherwise by notification in the official gazette in respect of a~y such goods or class of such goods specified therein (3) for the purpose of this section, the wrapper, package, box, bottle 20 or other container or the bobbin, pirn, spool, reel or warp beam shall be deemed to be subject to the same rate of duty as tlle excisable goods wrapped, packed or contained therein or wound thereon chargeo! dutyod manufactured or composite articles 13 (1) if any article (whether chargeable with duty or not) contains as part, ingredient or component, any dutiable goods, duty shall be 25 charged in respect of each such dutiable goods according to the quantity appearing to the proper officer to have been used in the manufacture of the said article or, as the case may be, the value thereof:  provided that before any duty is charged under this sub-section on such dutiable goods, the person affected thereby shall be given a reason- jv able opportunity of being heard in the matter: provided further that the tiuty charged on the article, if chargeable with duty, shall be in addition to the duty charged in the aforesatd manner on account of the said dutiable goods contained in such article as part, ingredient or component, as the case may be 35 (2) the provisions of this section shall apply only in respect of such article or articles as the central government may, by notification in the official gazette, specify in this behalf 14 every person who produces, cures or manufactures any excisable goods or who deposits excisable goods in a warehouse, shall, subject to 40 the other provisions of this act, pay the duty or duties leviuble on such goods at such time and in such manner as may be prescribed: liability for pay_ ment 01 duty and allowancl!' forchanges in bulk etc, of exisable goods provided that the central government may, having regard to the normal trade practice, hygroscopic or evaporative nature of the excisable goods or other relevant considerations, make rules providing for allow- 4s ance for changes in bulk thereof or evaporation loss therein, as the case may be, for determining the liability of such person for payment of duty on the excisable goods produced, cured, manufactured or deposited by him 15 the rate of duty and tariff valuation, if any, applicable to any excisable goods shall be the rate and valuation in force--(a) in the case of excisable goods removed on payment of tiuty from a factory m warehouse, on the date of the actual removal of such go'ods from the factory or warehouse, as the case may be; s date tot determination of rate of duty and tarlft· valuation 10 (b) in the case of excisable goods removed on payment of duty from the premises of a curer, on the date on which the duty thereon is assessed; and (c) in all other cases, on such date or dates as may be determined in accordance with the rules having regard to the probable time at which the excisable goods may have been used for home consumption removal of exclj-abl  goods generally 16 (1) save as otherwise provided in this act, no excisable goods shall be removed by any person from any place where they are produced, is cured or manufactured or from any premises appurtenant thereto which may be specified by the collector of central excise in this behalf, for home consumption, export or use for manufacture of any article (whether chargeable with duty or not), in or outside such place or premises unless such person-20 (a) has determined the duty leviable on such goods and has paid the duty so determined in such manner as may be prescribed; and (b) has complied with such other conditions as may be prest'ribed 2s (2) if it is found subsequently that the duty determined and paid in respect of any such goods under sub-section (1) has not been correctl~ determined or paid, the goods may, without prejudice to any other actiod to which such person may be liable under this act, be assessed by the proper officer to the correct amount of the duty leviable thereon and if the 30 duty first determinetl and paid falls short of, or is in excess of, the duty thus assessed, such person shall pay the deficiency or be entitled to a refund, as the case may be certain exeiaable loodsto be removed only on ahebs-ment b)' proper offlcer 17 the central government may, by notification in the official gazette, direct that no person shall remove or use such excisable goods 3s or any excisable goods for such purpose, as may be specified therein, from or in any place or premises referred to in section 16, until such goods have been examined and assessed by the proper officer on presentation by such person of an application in such form and in such manner as may be prescribed by regulations and the duty thereon has been paid 40 by such person and the written permission of the proper officer has been obtained by him on such application for such removal or use: provided that sucr goods may, prior to the examination thereof, be assessed by the proper officer on the information contained in the applfcation and the duty so assessed may be paid, but if it is found subsequent-45 lyon examination of the goods that they have not been correctly assessed, they may, without prejudice to any other action to which such person may be liable under this act, be re-assessed to duty and if the duty first assessed and paid falls short of, or is in excess of, the duty finally assessed, such person shall pay the deficiency or be entitled to a refund, so as the case may be 18 (1) any excisable goods may be removed, without payment of duty, from any place or premises referred to in section 16, for deposit in a warehouse in accordance with the provisions of chapter vi or, subject to such conditions as may be prescribed, in such other place as may be approved by the collector of central excise 5 ~emova1 ofexci  able goods without payment of duty fordeposit in a warehouse, etc (2) where any excisable goods deposited under sub-section (1) are removed from the warehouse or other place referred to in that sub-section, the provisions of sectio'il 16 or, as the case may be, of section 17, shall apply in' relation to the removal of such goods from such warehouse or other place as they apply in relation to the removal of excisable goods 10 from any place or premises referred to in section 16 19 where any excisable goods are manufactured at the place at which such goods are intended to be consumed, duty on such goods shall, immediately after such manufacture, be charged with reference to the quantity thereof estimated by the proper officer (after giving the manufacturer a is reasonable opportunity of being heard in the matter) to have been manufactured or, as the case may be, with reference to thei'! value duty on excisable goods manufactured at the place where they are in_ tended to bec:on_ surned 20 (1) no excisable goods shell be removed from a factory or warehouse after five o'clock in the afternoon on the date of presentation of the annual or any supplementary budget of the central government to 20 parliament: restrictions on removal of ex cisable goods provided that the central government may, on an application made to it in this behalf by the manufacturer or, as the case may be, the owner of warehoused goods, by order, allow, if it considers it necessary so to do, the removal of such goods from the factory (1r warehouse after ~5 five o'clock in the afternoon of the aforesaid date subject to such manufacturer or owner complying with such conditions, if any, as may be specified in the order: provided further that where such manufacturer or owner is allowed to remove the goods under the preceding proviso, he shall pay the duty 30 at the enhanced rate, if any, which may be applicable to the goods if they had been removed on the day immediately following the date of presentation of the annual budget or, as the case may be, of the supplementary budget (2) without prejudice to the provisions of sub-section (1), no excis-35 able go'ods to which the provisions of section 17 apply shall be removeti from a factory or warehouse-(i) beyond the hours fixed by the collector of central excise for such removal; or (u) on sundays and public holidays, 40 i!xcept with the permission of the proper officer, under such conditions and on payment of such fees, as may be prescribed: provided that where in q factory or wareoouse, any day other than a sunday is observed as a weekly holiday, ·the provisions of this subsection shall have effect as if in clause (ii), for the expression "sundays", 45 the expression "weekly holidays" were substituted 21 if the central government is satisfied that it is necessary or expedient in the public interest so to do, it may, by notification in the official gazette, allow-5 removal ot exci-able good8 without (a) such excisable goods, as may be specified in the notification, payment to be removed from any factory or warehouse without payment of of whole the whole or part of the duty leviable thereon, for manufacture of 01' part of such articles as may be so specified and subject t'd' such con'ciitions as duty for manufac may be prescribed: ture of articles or provided that if such excisable goods are not used in the manuon defer-10 facture of such artic~es or are not accounted for in the prescribed' ment of manner, the manufacturer of such articles shall pay the duty levipay~nt of able or, as the case may be, the difference between the duty leviable duty and the duty, if any, already paid in respect of the goods not so used or not so acc()unted for; is (b) the deferment of payment of the whole or part of the duty leviable on such excisable goods as may be specified in the notifica-'tion, which are removed or intended to be removed from any factory or warehouse, by such period as may be so specified and subject to such conditions, as may be prescribed, as regards payment of the duty so deferred and the interest chargeable thereon, 20 22 (1) where, with respect to any excisable goods to which the pro-pro vivisions of section 17 apply,-sional usaeu-mentof duty, 25 (a) the proper officer is satisfied that the manufacturer, curer or owner of such goods is unable to produce any document or furnish any information necessary for the assessment of duty on such goods; or (b) the proper officer deems it necessary to subject such goods to any chemical or other test for the purpose of assessment of duty thereon; or 30 (c) the manufacturer, curer or owner of such goods has produced all the necessary documents and furnished full information for the assessment of duty, but the proper officer deems it necessary to make further inquiry (including an inquiry to satisfy himself about the due observance of any prescribed conditions in respect of 35 such goods after their removal) for assessing the duty, then, the proper officer may, on presentation by the manufacturer, curer or owner of such goods, of the application required under that section: direct that the duty due on such goods shall, pending the production of such documents or furnishing of such information or completion of such 40 test or inquiry, be assessed provisionally if such manufacturer, curer or owner, as the case may be, executes a bond for the payment of the deficiency, if any, between the duty to be finally assessed and the duty provisionally assessed and paid: provided that the proper officer may permit such mauufacturer, curer 45 or owner to execute a general bond for all provisional assessments "vhlch the proper officer may, for any prescribed period, make under this section in relation to such goods of the manufacturer, curer or owner, as the case may be, (2) when the duty leviable on such goods is assessed finally, thi amount paid in pursuance of the provisional assessment under sub-section (1) shall be adjusted against the duty finally assessed and if the duty provisionally assessed and paid falls short of, or is in excess of, the duty finally assessed, such manufacturer, curer or owner, shall pay the s deficiency or be entitled to a refund, as the case may be spec~l procedurefor paymellt of duty in certai caiell 23 (1) if the central government is satisfied in the case of any excisable goods that it is necessary m: expedient in the public interest so to do, it may, by rules, provide for the discharge cf liability for 'duty on such goods on payment of a certain sum by '!lny class of producers, curers or, 10 as the case may be, manufacturers thereof, the procedure to be followed in this behalf (including the removal of such goods frem the place of curing, production or manufacture) and the time and manner of payment of tht' said sum (2) the sum referred to in sub-section (1) shall be fixed for a period is (not excet:ding one year) to be specified in the rules and, in fixing such sum, due regard sha] be had to the following matters, namely:,-(a) the average quantity or, as the case may be, the average value of such excisable goods likely to be produced, cured or manufactured by such class of produ:ers, ell 'ers or manufacturers during 20 the aforesaid period; (b) the kind an'd quality 0'1 equipments and materials used ly such class of producers, curers or manufactuft'rs for the producti(ll, curing or manufacture of such excisable goods and the nature of the excisable goods produced, cured of manufactured; 25 (c) the period for which the production, curing or manufacture of such excisable goods is carried en or rem'lins suspended by such class of producers, curers 'o"r manufacturers during the aforesaid period j an'd (d) any other relevant consideration which the central gov- 30 ernment thinks fit in the circumstances of the case dlity &lrtdr paid to be set o in certaija ca  , 24 (1) if the centrlill government is satisfied that it is necessary or expedient in the public interest so to do, it may, by notification in the official gazette, direct that credit may be allowed to such extent and subject to such conditions and limitations and at such time and in such 3s manner as may be prescribed, of the duty paid under this act or of the duty paid under section !ja of the indian tar' if act, 1934, on such 32 of im materials, component parts or ingredients as may be specified in the said notification and as are used in the manufacture of such excisable goods (hereinafter in this section referred to as th~ finished excisable 40 product) as may be so specified (2) the amount ot duty credited in accordance with :mb~section (1) shall be set off at such time and in such manner as may be prescribed against the duty assessed under this act on the finished excisable product (3) where any excisable goods are removed from a factory or ware- -45 house after payment of the duty leviable thered:l at the rate in force on the date of such removal and such auods are deposited in another factory or warehouse with the written permission of the collector of central excise and the goods so deposited are subsequently removed from the other factory or warehouse, tlter,-s;} (a) duty shall be charg~ble on such goods at the rate in force on the date of the subsequent removal thereof; and ('b) the duty alrea\iypaid thereon on their first removal shall be set off in such manner as may be prescribed again~t the duty s assessed thereon under clause (a) (4) the provisions of sub-section (3) shall apply only in respect of such excisable geods as the central government may, by notification in the official gazette, specify in this behalf %5 the proper officer may permit the removal as samples of such 10 excisable goods as he thinks necessary for trade, busine:;s, exhibition or test, from any factory or warehouse if the manufacturer or, as the case may be, the owner of the goods complies with such cotlditions as may be prescribed removaj of excisa_ ble good, aslam pies for trad  ~tc 26 (1) if any perso'n who-is best juclment (a) produces tobacco or coffee without a declaration as requir assesi ed by section 37; or lilent (b) cures tobacco or coffee or manufactures any excisable goods in contravention of any provision of this act; or 20 (c) being a licensee, disposes of any excisable goods (in relation to which the licence has been granted or renewed) otherwise than in the prescribed manner; or (d) being a producer of tobacco or coffee or a licensee, !aus to account, in accordance with the provisions of this act, for any excisable goods produced, cured, manufactured, warehoused or otherwise dealt with by him,  the proper officer shall, after givini a reasonable opportunity to such person of being heard in the matter, determine the quantity or value, af; the case may be, of the goods produced, cured, manufactured or disposed of or not so accounted for, to the best of his judgment and assess the 30 duty leviable thereon and thereupon such person shall pay the duty so assessed within such period as may be prescribed (2) the assessment made under sub-section (1) shan be without prejudice to any other action to which such person may be liable under any other provision of this act 35 27 the central government may, by rules, provide for the denatur- denatur_ ing or mutilation of any excisable goods which are ordinarily used for in and more than one purposf" so as to render them unfit for one or more of mutilatior such purposes, and where any such goods are so denaturt'd or mutilated, :~ci8bl~ they shall be chargeable with duty, if any, at such rate as would be gppli- lood!! 40 cable jf such ~s had been cured or manufactured in the denatured or mutilated form ' 28 (1) every grower of tobacco or coffee and every licf-nsee under grower' this act shall maintain such accounts and submit 'juch returns of the of tobae· tobacco or coffee produced or, as the case may be, of the excisable goods co and 045 cured; manufactured, held in stock, removed for home consumptkln or co~~~_ export or otherwise disposed of in such manner antt in such form a ~  may be prescribed by regulations, ujl4  ~~ (2) if the board is satisfied that it is necessary so to do for the proper levy and collection of duty on any excisable goods, it may, by notiftcation in the official gazette, direct that the manufacturer thereof shall maintain accounts and submit returns of-act to maintain accountll and bub mit re turn& (a) the components, ingredients or other materials used in any ~ process of production or manufacture of the said goods; (b) the bye-products, intermediate or residual products of production or manufacture of the said goods; and (c) the containers, packages or receptacles used ior the disposal of the said goods, 10 in such form and giving such details as may be prescribed by regulations  chapter iv exemption, remission, refund and rebate of dutypower to exempt from duty 29 (1) if the central government is satisfied that it is necessary or expedient in the public interest so to do, it may, by notification in the 15 official gazette, exempt excisable goods of any specified description or excisable goods produced, cured or manufactured by any class of producers, curers or manufacturers from the whole or part of the duty leviable thereon subject to such conditions, as may be ~pecified in the said notification, and to be fulfilled before or after removal from any place 20 or premises referred to in section 16, or from a warehouse or from any other place approved under section 18  (2) if the central government is satisfied that it is necessary or expedient in the public interest so to do, it may, by special order, exempt any excisable goods from the whole or part of the duty leviable thereon, 2s under circumstances of an exceptional nature to be stated in such order and subject to such conditions as may be specified therein (3) if, after any goods have been manufactured,-(4) any duty is levied on such goods, or 30 (b) the duty on such goods is altered, or (c) any notification exempting such goods from the duty leviabit~ thereon is cancelled or modified, and such goods are used in the manufacture of any excisable goods, any exemption from duty under this section in respect of the excisable goods so manufactured, may be subject to the further condition that duty shall 3s be paid in such manner and at such time, as may be prescribed, on the goods so used es if the goods were manufactured after such levy, alteration, cancellation or mo'diflcation (4) any exemption under this section may be granted so as to have retrospective effect 40 (5) where any alteration is made either in the description of any excisable goods or in the rate of duty lflviable thereon, by any bill to give effect to the financial proposals of the central government or by any central act then, every notification issued under sub-section (i) and every order made under sub-section (2) with respect to such goods 45 before such alteration, shall, unless such notification or order is modified or rescinded, continue in force and be deemed to have been issued or made with reference to the altered description thereof or the altered rate of duty leviable thereon as the ca4le may be: provided that nothing in this sub-section shall apply to any such notification or order-(a) under which the rate of duty payable on such goods is higher  than the rate of duty leviable thereon consequent on such alteration; 5 or (b) where no duty is leviable on such goods consequent on such alteration 30 the central government may, by rules, provide for remission of the duty leviable or for refund of the duty already ?aid on any excisable 10 goods which have become unfit for consumption or marketing, or have been lost or destroyed owing to any natural or accidental cause or due to any other cause considered unavoidable in the process of manufacture of such goods: rem»-sion or refund 01 duty on excisable ,ooda which have becomeud-provided that no such remission or refund shall be allowed after the at for 15 excisable goods arc removed from the factory or warehouse, ~s the case conaump may be tion, market ing etc rebateot duty on retumo~ 31 if the central government is satisfied that it is necessary or expedient in the public interest so to do, it may, by notification in the ofticial gazette, direct that any excisable goods specified therein may 20 be returnedexciaabl~ goods to the place ~manu·· facture, etc (a) to the same place where they were manufactured or such other place as may be specified in the said notification, for re-conditioning, re-manufacture or removal of defects so as to render such goods fit for consl1mntion (j, marketing, or 25 (b) to the same place where they were manufactured for destruction, if such ('xcisable ~oods have become for any reason unfit for consumption or marketing and are not capable of being re-conditioned ot re-manufactured or are otherwise not amenable to any treatment so as to render such goods fit for consumption or marketing, 30 and that rebate of the duty, if any, paid thereon shall be allowed to such extent as may be specified in the said notification and ~;ubject to such conditions as may be prescribed 32 (1) where any excisable goods are exported, the duty, if any, paid thereon shall, subject to the provisions of sections 35 and 36 and 35 the rules made under sub-section (2), be repaid as rebate to the exporter of such goods: provided that where the central government is of opinion that the duty paid on any class of excisable goods to be exported is not ascertainable, it may, having regard to the average duty likely to have been ~o paid on such goods (which may be determined in the prescribed manner), by notification in the official gazette, direct that the rebate on the export of such goods shall be allowe'd only at such rate as may be specified therein (2) the central government may make rules for the purpose of 45 giving effect to the provisions of sub-section (1) and, in particular, such rules may provide for-(a) the time-limit within which excisable goods may be ~xport­ed aftc' payment of duty; (b) the identification of excisable goods to be exported as the goods on which duty had been paid; (c) the manner in which and the authority before which and the time-limit within which the claim for rebate may, together with the proof of export of excisable goods, be filed; , (d) the manner of determining the average duty likely to have been paid on any class of excisable goods 33 (1) any excisable goods may be removed from a factory or warehouse for the purpose of export without payment of duty-hportof excisable goodl 111 bond· (a) if the manufacturer of such goods; or 10 (b) if the licensee of a private warehouse in which such goo'ds are deposited; or (c) where the exporter is not the manu~cturer of such goods or the licensee df a private warehouse in which such goods are deposited, jf such exporter, 15 executes a bond for ~uch export and complies with such other conditions (including any condition as regards the time-limit within which the goods may be so exported and the time-limit within which the proof of such export may be furnished to the proper officer), as may be prescribed: provided that the proper officer may permit such manufacturer, 20 licensee or ex'po'i'ter, '85 the case may be, to execute a general bond for such export for any prescribe'd period (2) nothing in this section shall apply to excisable goods on the export of which no rebate is allowed under section 35 34 (1) where it appears to the central government that in respect of 25 any class of articles manufactured in india and exported, a rebate should be 91l0wed of 1he duty paid on any class of excisable goods used in the manufacture of such class of articles, the central government may, by notification in the official gazette, direct that such duty shall, subject to the provisions of sections 35 and 36 and the rules made under sub-30 section (2), be repaid as rebate in respect of such class of articles to the exporter thereof rebate of duty onexe able ioodau ed in the manufactured' articles which are exported (2) the central g<yvernment may make rules for the purpose of living effect to the provisions of sub-section (1) and, in particular, such rules may provide for-35 (a) the payment of the rebate equal to the omount of duty actually paid on excisable goods used in the manufacture of such class of articles or the average tluty likely to have been paid on excisab1e goods used in the manufacture of such class of articles either by manufacturers generally or by any particular manufacturer; 40 (b) the manner of determining the,qverage duty likely to have been paid on excisable goods used in the manufacture of such c)qu of articles either by manufacturers generally or by any particular manufacturer; (c) the time-limit, after manufacture, within which the articles may be exported; (d) the production of such certificates, documents end other evidence in support of each claim of rebate as may be necessary; 5 (e) requiring the manufacturer to eive access too every part of his manufactory to any central excise officer specially authorise\:i in this behalf by the assistant collector of centall excise to enable such officer to inspect the processes of manufacture and to verify by actual check or otherwise the statements made in support of the 10 claim for rebate; (f) the manner in which and the authority before which and the time-limit within which the cl1aim for rebate may, together with the proof oi export of the articles, be filed 35 (1) no rebate of duty shall be allowed under section 32 or untier rebate of , duty uj'i-15 section 34,-- i mual der secprice of which is less tiona 3j (a) in respect of any goods the market than the amount of rebate due thereon; (b) where the rebate due in respect of any goods (other than the goods which ere exported by post) is less than five rupees anq 3"-not to beallo'w-ed in certain cases 20 (2) if the central government is satisfie'ci that any class of goods is in short supply in india, or that after export of eny class of goods, such goods are likely to be imported into india, or that it is necessary or expedient in the public interest so to do with respect to any class of goods (including goods on any class of vessels), it may, by notification 2s in the official gazette, direct that on export of such class of goods, either generally to aj destinations or to such destination or destinations, as may be specified therein, no rebate shall be granted under section 32 or, as the case may be, under section 34 (3) in this section, the expression "goods" means excisable goods and 30 includes the articles referred to in section 34 36 where any excisable goods or articles made therefrom are not exporte'ci within the time-limit prescribed under section 32 or, as the case may be, under section 34, or the proof of export of such goods or articles is not furnished within the time-limit prescribed under section 35 32 or, as the case may be, under section 34, the proper officer may, after giving a reasonable opportunity to the exporter of being heard in the matter, by order, disallow the whole or any part of the claim for such rebate under section 32 or under section 34 wlioleor part 01 claim tor rebate of duty under~ tionlls2 and 34tn be diaal-10wediro <'ertaij'l caaea  chapter v declaration and licensing of certain operationspersons growing 37 no person shall himself or by any other person on his behalf en~ gage in the growing of tobacco or coffee upon any land except after making a declaration in respect of such land to the proper officer in such form, and e<mtaining such particulars, and in such manner, as may be 45 prescribed toba~ or coffee to make declarat1cm 1 sa no person shell himself or by any other person on his behalf en:; gage in-(a) the curing, production or manufacture of any excisable goods including the manufacture of articles specified in any notification issued under clause (a) of section 21, ar certain opera tionatf\ belub, jed to licehce 5 (b) the production or manufacture of such component parts or ingredients, or such containers of any excisable goo'ds as may be specified by the central government, by notification in the official gazette, or 10 (c) the wholesale purchase or sale (whether on his own account or as a broker or commission agent) or the storage, otherwise than in a warehouse, of tobacco or coffee, except under the authority and in accordance with the terms and con'clitions of a licence granted under section 39 grant and re_ newalof licences 39 (1) any person desiring to engage him;elf or by any other person 15 on nis behalf in any of the operations referred to in sectio'n 38, shall make an application for the necessary licence to the proper officer (hereafter in this chapter referred to' as the licensing officer), in such form and containing such particulars as may be prescribed (2) on receipt of an application under sub-section (1), the licensing 2') licensee, be renewed by the licensing officer or such other officer as to the applicant for such perio'd, subject to such conditions (including any condition as to execution of a bond), in such form and containing such particulars and on payment of such fees, as may be prescribed: provided that different fees may be prescribed for different classes 25 of licences (3) a licence granted under this section may, on application by the licensee, be renewed by the licensing officer or such other officer as the board may, by notification in the official gazette, specify in this behalf for such period and on payment of such fees, as may be prescribed 30 (4) no application made under this section shall be rejected unless the applicant has been given a re·asonable opportunity of being heard in the matter cancellatiodadd 1ulj)ed-lilodof licences 40 (1) the licensing officer or, where the licensing officer is lower in rank than an assistant collector of centrol excise, the assistant col-35 lector of central excise to whom the licensing officer is subordinate, may, without prejudice to any other action that may be taken against the licensee under this act, canc~l a licence granted or renewed under section 39-(a) if he is satisfied tht3t any statement made in the application 40 for grant or renewal of the licence is incorrect or false in material particulars or that the licensee has failed to comply with any of the conditions of the licence or has contravened any of the provisions of this act or any rule, of (b) if the licensee is convicted of an offence punishable untier 45 section 165a ()'i the indien penal code: 45 of 1860 provided that no licence shall be cancelled under clause (a) unless a reasonable opportunity has been given to the licensee to show cause why the licence should not be cancelled u} fendida a c1eciaion whether a licence should be cancelled under aub-aection (l>' the licenaing officer, or, where the licensing officer· is low ir rank thaa an assistant collector of· central excise,  the assist- ant colleatm- of centnll excise to whom the licensini olbcer i8 subort:li , nate may, by order, suspend the licence for such period or periods not exceeding two months in the aggregate as he may think fit: provided that the collector of central excise may, by order, extend the period of suspension ordered by the lieensing officer or the anistant collector of central excise, as the case may be, by a further period or 10 periods not exeeeding one month in the aggregate· as he may think fit power to exempt 41 if the board is satisfied that it is necessary or expetiient in the public interest so to do, it may, by notification in the official gazette, exempt any class of persons or any class of excisable goods from the operation of all ot any of the provisions of section 37 or seetiod 38 15  chapter vi warehousingft no excisable goods shall be deposited in a warehouse or, where luch goods have been so deposited, be removed therefrom for home con-iumption or for export or to another warehouse or be otherwise dealt 10 with except as provided by or under this act excisable goods not to be de posited ina warehouse orremoved therefrom or ntherwisp dealt with except 9j provided by or under the act 43 lf the ccnual government is satisfied that it is n~s8ry or expedient in the public interest so to do, it may, by notification in the official gazette, specify the excisable goods which may, subject to such limitations and conditions, as may be specified therein,-(a) be deposited in a warehouse without payment of duty; or (b~ be removed from one warehouie to another without payment of duty power to regulate warehousing of excisable goods and removal of such goods from one warehouse to another licensln, nfware - houset '" no pctsoil ·skau himielf or· by  any other per~on on  his behal1  blub - w~ except,uj1cierthe auth<:trity and in accortlance wlth ,0 the tarma· acl ceddttlodl of a licence pnted under ,ec:tion 4~  1188 (b) ls-4  grantot ware--~uh lleeneel 45 {l) any person desirijll to establish, himself or by any otber ~n on his behalf, a warehouse shall make an appueatidil for the neeesnty lieence to the proper' offieer (hereafter in this' section and see~m ~ and' 69 referred to as the lieensing oftlcer), in sueh form atld cemtlihiftl lueh particulars as may be prescribed c  , " '   (2) on receipt of an application under sub-section (1), the licensin& ofilcer may after holding such inquiry as he deema fit, '&ram a ueence havin, regard to the following facton, namely:-(a) the suitability of the premises, where the warehouslt is p'roposed to be established, for being used ti a warehouse; i g (b) the number of warehouses operating in the village, town or city where the warehouse is proposed to be e8tablished'; and (c) such other factors 86 may be prescribed (3) every licence granted under this section shall be on ~ymejlt f such fees as may be prescribed: is provided that different fees may be 'pre~ribed for different classes of warehouses (4) every licence granted un~er this section shall be for such period subject to such conditions and in such fu'rm and shall contain such l'irticulars as may be prescribed " 2$ (5) no application made under this section shan be rej'ecteti un}e, the applicant has been given a reasonable opportunity of being heard in the matter renewal of wareboule neenees 46 (1) a licence granted under section 45 may, on application by the licensee, be renewed by the licensing ofticer or such other offtcer as the 25, board may, by notification in the ofticial gazette, specify in this behalf, for such period and on payment of such fees as may be prescribed (2) no applieation mede under this section shall be rejected unless the applicant has been given a reasonable opportunity of being heartl in the mili~ ~ 47 (1) every licensee of a public or a private warehouse shall execute a bond in respect of the excisable goo'ds deposited in his warehouse | ware    ||---------|| housin, || bond   |(2) every owner of excisable go~s desiring to deposit such goods in a public: warehouse shall also execute 'a bond et the time of each tmch deposit: 35 provided that the proper <1fticer may permit such owner to execute a general bond :for such deposits for any prescribed period 48 (1) subject to the provisions of sub-section (2), no excisable ioods shall be deposited in a warehouse unless-~uia­tlon 0« depmt efacbab~loods •• ~ iollm (a) the bond or bonds as required under section 47 has or have ~ been executed, and (b) such goods, except in such cases as may be prescribed have been presented by the owner thereof to the proper ofticer and such ofticer has assess«l them to' duty and made an order ~rmitting the  deposit of such goods in the warehouse without payment of duty 45 (2) the board may by' n01 ification in the omclbl gazettedi~ that suell weiable icods, as maybe specifted l41ete1n, tibn;~(1t; ·be t!epdllted in a warehouse after such perictdssmtay be sb qet!tfted, 'fro~ 'the'dtite ( ", i (j!td~tlo,n ot ~in, or manuiaqtw'et as the case may be, and, where wc1l tlte ;,s not ascertainable, from such date as may be prescribed: provided that in specifying the period aforesaid, the bo,rd shall han due reprd to thl'! natufl'! of the excisable ,oods 80' specifiled, period torwbjch 5  "':' any wareh6used aoods may be left in the warehouse in which they were deposited or in any warehouse to which they mi,ht have been subaequently removed till the expiry at three years after the date on which they were first deposited in the warehouse: wlu'e~ baued loocbt dla7l"emjlin ia a ware_ house provided that for any good and suftlcient reason theaforeaaid period 10 ,of thr~ years may be extended by such authority and for such further ,  period or periods, as may be prescribed 50 (1) the owner of warehoused goods may, subject to $uch conditimls as may be prescribed, sort, separate, pack or re-pack such goods and make such alterations therein as may be necessary for their disposal ~', (by 981e or otherw'1se) orftno their preservation owner's nlht to deal wjtil ware housed ~odll ,(2) after the goods have been so sorted, separated, packe'd, re-pacw or subjected to any alteration as aforesaid, the proper officer may, on the request of the owner thereof, cause or permit any refuse or damaged aoods remlqining after such sorting, separation, packing, re-packing or 20 alteration to be destroyed and remit the duty thereon manufaeturin, operations in relation to wlu'ehouled ,oods 51, (1) the board may, by notification)n the official gazette, direct that, in relation to such warehoued go~ as may be specified therein, the owner thereof may conduct such manufacturing operations in the warehouse, as may be 80 spec1fted, subject to such restrictions, and condi-25  tions (including a condition as to the payment of the duty on the said warehoused goods and on the excisable goods, if any, produced as a result of any of the said manujacturing oper~tions) as may be prescribed (2) the proper officer may remit the duty on the refuse or waste ariama out of any operation referred to in sub-section (1) to such extent 30 and in such manner as may' be prescribed 6; (1) before ~ warehoused goods are removed from one warehoule toanotber the consignor or the consignee of such goods hall execu~ a bond ·for the due arrivaj and re-warehouaina thereof at the wirehouse of destination, within such time as the proper ofacer directs and 35 such bond shall not be discharged until-boa4 tor remonl ofw  hoaaed iooda from oae 1viu'ehoule (0:) such goods are produced before the central excise officerto in-charae of the warehouse of destination and are duly warehoused another therein; or (b) auch ,oods are othl'!rwise accounted for to the satisfaction  " &f the proper otftcer, ' aor until the full duty due upon any deficiency in iuch ,oods not 10 accounted tol' hu been paid: :pro'lid~ th'at the proper otllcel' may permit such oonsignor or con-tp~·to "~ute a ,eneraa bond for the removal of any warehoused 4' iobd"~ one warehoue to another for any prescribed period and for the due arrival and re-wareno\l8ing· the1'eoiat the -'l1'ehour of cleittutiod within such time as such offieerdlrectt (2) for the purposes of this section and aec:tion sa,-(a) "consignor" means,-(i) where the warehoused goods are to be removed from a , pubiic warehouse, the owner of such goods; (ii) where the warehoused goods are to be removed from - private warehouse, the licensee of nch warehou8l!'; (b) "consigne'e" meansj-(i) where the warehoused goods are to be removed to a 10 public warehouse, the owner of such goods; (ii) where the warehouse!d goods are to be removed to a private warehouse, the licensee of such warehouse proof of re-warehousinl to be furnished 53 (1) where any warehoused goods ure removed from one warehouse to another under section 52 by the consignor or consignee, the i, consignor shall furnish the proof of re-warehousing ,of the, goods at the warehouse of destination to the' central excise oiileer-m<harge of the warehouse of removal in such manner and within such time, as may be prescribed (2) if the consignor fails to furnish the proof of re-warehousing reao quired under sub-section (1), or intimation of suoh re-warehgusiqg bas not been received by the central excise oftlcer-in-charge of the warehouse of removal from the central exeise officer-tn-charge of thewarebouse of destination, the consignor shall, upon a written demand ,lmidg made by the former officer, pay the duty leviable on 'suehgoods within ten days 2s of the notice of demand, and if the duty is not 10 paid, then, without prejudice to any other action to which the consignor may be liable under this act, the consignor shall not be permitted to make any further removals of any warehoused goods from one warehouse to, auother until the duty is pai'd or the proof a so furnished or the intimation is 80 30 received -' (3) where sl\ch duty has been paid, it shall be pefunded to the consignor either on his furnishing such proof to, or on receipt dfsuch intimation by, the central excise officer-m-charge of the wbtehouse of removal  54 the whole 'or part of any excisable goods-removal for home (a) which are removed for deposit in a warehouse, or coiuludlptkm, etc, of ezclsable ,oods (b) which have been permitted to be removed or are removed from one warehouse to another, in tranjlt to a warehoo!le may with the permission of the proper officer, at any time before they' 40 have been deposited or, as the case may be, re-warel\ousec;l, be remcweci by  the owner thereof, for home codsup1ption qr,e~po11, or rejd9val to any other w8nmouseaap wit wiu"  if sucbgpdds qav'~ been removed from a warehouse: piowded  that where any such goods are held in containers and }att only''theredf is to be removed as aforesaid, that part shall consist of one orlllol'eeomplete containers 55 (1) ii, after any excisable goods are deposited in a warehouse,-- re-assessment 5 (a) any alteration is made in the rate of duty leviable thereon, or in the tariftvaluation (if any) applicable thereto, or (b) such goods are sorted, separated or subjected to any other process which causes the goods or any part thereof to become liable to duty at a rate other than that at which they were assessed at the 10 time of deposit in the warehouse, such goods shall be re-assessed by the proper officer in accordance with the rate so altered or, as the case may be, the rate to which the goods become so liable (2) where tire rate of duty leviable on any excisable goods is deter-15 mined by the use to which such goods are to be put after removal from the warehouse, tbeyshall in the same manner as provided in sub-secti< n (1), be re~9dby the proper officer in accordance with the rate appropriate to such use, if such rate be different from the rate at which they were assessed when they were deposited in the warehouse 20 51 (1) every ,licensee of a warehouse shall-responsibility of (a) in respect of the excisable goods deposited in his warel~arehouse h 'bl f h' h lcence ouse be re5ponsi e or t elr reception t erein and delivery therefrom, and for their safe custody while deposited therein, according to the quantity or weight reported by the central excise officer who assessed duty on such goods, allowance being made for wastage and losses, if any, admissible under this act; (b) produce before the central excise officer (who is entitled to have access to the warehouse), on a requisition made by such officer in this behalf, any excisable goods deposited therein which have not been lawfully authorised to be removed therefrom; and (c) 80 stow every package or parcel of the excisable goods deposited therein that easy access may be had thereto (i) no owner of excisable goods shall be entitled to claim from the -central government or from any licensee of a public warehouse, com-35 pensation for any loss or damage occurring to the goods while they are beinb de;posited in or removed from such warehouse unless it is proved that such loss or damage was occassioned by the wilful neglect of a central excise' ()ft\cer or, as the case may be, of such licensee ,57 • if, at"ny time, after any excisable goods have been warehoused ~eflciency 40 and before they are lawfully removm from the warehouse, such goods ~n w;;-eare found to be missing or deficient and it is not shown to the satisfac- g:'~ tion 4f thep~per officer that their absence or deficiency can be account-  ed for by natural waste or other legit,mae cause, then, without w,'ejudice to any other action to which the licensee of the warehouse may be 45 ulijei'tftllder this act,'ttie proper officer -may' require such l~f'hsee,' to p~y, ,wfthin 'a  pftlbd odf fourteen days oftne date 'an which tht 'gob<is'w-ere found to be missing or deficient or such longer period  , the properoftl  cer may allow, the duty leviable on the missing goods or on the whole or any part of the deficiency, as such ofticer may deem fit and there\lpoll such licensee shall be bound to comply with such requisition 58 in any of the following cases, that is to say,-s (a) where any warehoused goods are deposited, removed or otherwise deait with in contravention of section 42, or pa)'mellt ot duty, penalties etc, in certain easel  (b) where any warehoused goads have not been removed from a warehouse on the expiration of the period allowed under section 49, ie the proper officer may demand the full amount of duty due on the goods together with all penalties and other charges payable in respect thereof under this act and the owner of such goods shall, within a period dot, exceeding fourteen days of such demand, or such longer period as may be allowed by the proper officer, pay such duty, penalties and otaer is charges power to cancel warehouse licence • 5 • the licensing officer or, where the licensing omcer is lower in rank than an assistant collector of central excise, the assistant collec- ~ ~ tor of central excise to whom the licensing officer is subordinate, may ; cancel a licence granted under section 45 or renewed under section 46-' '20 (a) if the licensee has contravened any of the provisions of tms act or any rule or has failed to comply with any of the conditions of the licence; or (b) for any other good and sufficient reason: provided t~at no licence shall be cancelled under this iect1~n unless 25 a reasonable opportunity has been given to the licensee to show caijse why the licence should not be cancelled 60 (1) notwithstanding anything contained in this act, where a,ny goods have been deposited in a warehouse in pursuance of a notification issued under section 43 and, as a consequence of the ~ancellation or ~qdi- 30, fication of such notification, such goods cease to be goods that may be deposited in a warehouse, the owner of the warehoused ,goods-: warehoused ,oods to be removed in certala caaea (i) shall not be, entitled to abatement of duty or allowance in respect of such goods, for deficiency of quantity, strength or quau~y occurring after such cesser; '1)5  (ii) shall, within fourteen days of such cesser or ,such lon~& per10d as may be allowed in this behalf by the proper oft\cer, temi3ve such goods for h9me consumption or export as the case may', be; and ' (iii) shall not be entitled' to claim from the central governmt'lit <40 any compensation due to such cesser '   t-(2) notwithstanding anything contained in this act, where the lice for any warehouse is cancelled under section 59,-(a) where such warehouse is a private wli"ehouse, ule ~, f thereof shall not be entitled to ,abatement of d\ltj ~ ,a1low~ce • 4' reapect of such goods, for deficiency of quantity, strength or quauty oeetjrrin,« after cancellation of such licence; and (b) where such warehouse is a public warehouse, the owner of the warehoused goods, or where such warehouse is a private ware-s house, the licensee thereof, shall, within fourteen days of such cancellation or 6uch longer period as may be allowed in this behalf by the p,j,"oper officer, remove such goods to another w\u"ehouse, or remove them for home con::umption or export, as the calie may be; and 10 (c) tqe holder of such licence shall not be entitled to claim from the central government any compensation due to the cancellation of such licence 61 (1) any excisable goods, specified under section 43, may be depo- excllable sited in a warehouse licensed or appointed under the customs act, 1962, &oodi mq [5 and approved by the collector of central excise for the purpose  ?e loc:lte4 10 cui-(2) the provisions of this act and the rules and regulations shall ap- toms h ply in relation to the excisable goods permitted to be deposited un ler ware oue, sub-section (1), as they apply in relation to the excisable goods deposited in a warehouse licensed under this act  lo chapter vii search, seizure and arrest62 for the purpose of verifying any return submitted under this act central or any rule or of informing himself as to any particulars which hei8e are necessary for discharging his functiqns under this act or any omcers ls rule, any central excise officer authorised by the collector of central !~c!:v~o excise in this behalfplace or  pr~ (a) shall have free access oat all reasonable times to any place or for -cerpremises where any excisable goods are produced, cured, processed, am pardeposite'd, used, stored or sold or where such component parts, mate- poae  ~o rials, ingredients or containers in relation to any excisable goods, as may be prescribed, are made, processed, stored or dealt with in any other manner; (b) may inspect any building, plant, machinery, stocks or accounts in the said place or premises; 35 (c) may require the owner or person-in-charge of the said place or premises to furnish such information relating to the production, disposal or stocks of any goods in the said place or premises as such officer may deem fit, and make a physical check of such stocks; (d) may, at all reasonable times, check the records (whether prescribed by regulations under section 28 or not) relating to the " 't,· - goods received or stocked in, or removed from, or processed or manumctured in, the said place or premise's, or the goods trans-'ferred within a factory to that part of the premises, if any, in which  they' are to be used for manufacture of any article (whether charseable with duty or not) or for further manufacture 4s power to search place or premises 63 where the proper officer has reason to believe tha~ ~y offending' goods or any documents or other things which in his o~n wid be useful for, or relevant to, any proceeding under this act, are secreted in any place or premises, he may search such place or premises for any such goods, documents or other things , 64 (1) where the proper officer has reason to believe that any conveyance or animal has been, is being, or is about to be, used in the removal of any offending goods, he may require the personin-charge of the conveyance or animal-power to stop and search conveyance or animal (a)to land, where such conveyance is an aircraft; or 10 (b)to stop in any other case, and may thereafter-(i) rummage and search the conveyance; or (ii) examine and search any goods in the conveyance or on ·the animal; or i~ (iii) search such person-in-charge for any document relating to such goods; or (iv) break open the lock of any door or package for exercising the powers conferred by clauses (i) and (ii) , if the keys are withheld 20 (2) if '(my such person-in-charge fails to comply witn such requisition, such offir~r may lis\" n11 lawful means for forcing-(a) to land, where such conveyance is an aircraft; or (b) to stop in any other case power to arrest 65 anv centrnl exci!'!e officer duly empowered hv the central gov- :a, ernment by notification in the official nlizette in thir-; behalf may arrec;t any person whom he has rea<;on to believe to be liable to punishment under this act 66 all searches and arrests made under this act shall be ca£rjed out in accordance with the provisions of the code of cr;minlil prf')('edure 30  ,, 1898, relating respectively to searches and arrests made under that code: rot 1898 searches and arrests how to be made provided that the provisionc:; of the ~aid code, relating to searches shall, so far as may be, apply to searches under this section subject to the modification that sub-sect;on (5) of section 165 of that code shall have effect as if for the word "magistrate", wherever it occurs, the words 35 "collector of central excise" were substituted how per- 6'% every person arrested undei' thic; act shall be forwaruedwithout sons ar  d~ay tothe nearest c~tral excise officer empowered by the cenm re:':d are "government ,by potification in t~ officilll gazette, to send persons so ~:alth ,,·auested to a maj;!istrate, or, if there is no suf;h central excise offict"r 40 with within a reuonable distarce to the officer-in-charge of the nearest police station g& the oftlcer-in-charge of the pc1hce station to whom any person is proceforwarded under section 67, shall either admit him to bail to appear be- dure to be fore the magistrate having jurisdiction, or in default of bail forward followed him in custody to such magistrate ?y officerm-charge of police station  5 of 1898s 69 (1) w:1en any person is forwarded under section 67 to the central inquiry excise officer referrl'j to in that section, such officer shall proceed to in- how to quire into the charge against him be made by central (2) for the purpose of sub-section (1) i the central excise officer may excise exercise the same powers and shall be subject to the same provisions as ~~~::: 10 the officer-in-charge of a police station may exercise and is subject to un- a:rested der the code of criminal pr(lcedure, 1898, when investigating a cognizable persons case: forwarded provided thatto them under lection 67 is (a) if the central excise officer is of opinion that there is sufficient evidence or reasonable ground of suspicion against the atcused person, he shall either admit him to bail to apear before a magistrate having jurisdiction in the case, or forward him in custody to such magistrate; 20 (b) if it appears to the central excise officer that there is not sufficient evidence or reasonable ground of suspicion against the accused person, he shall release the accused person on his executing a bond, with or without sureties as the central excise officer may direct, to appear, if any when so required, before the magistrate having jurisdiction, and shall make a full report of all the particulars of the case to his official superior (3) all officers exercising any powers under section 67 or section 68 or this section shall so exercise th~ir powers as to ensure that every person who is arrested and detained in custody is produced before the nearest magistrate having jurisdiction within a period of twenty-four hours of such arrest excluding the time necessary for the journey from the place 30 of arrest to the court of the magistrate 70 (1) any central excise ofticer duly empowered by the central government, by notification in the official gazette in this behalf, shall power ho 'd h·d to sumhave power to summon any person w se atten ance e consi ers neces- mon per-35 sary either to give evidence or to produce any document or other thing ions to in any inquiry which such officer is making for any of the purposes of this give evi-act dence and produce    documents e:rplanction-in this sub-section, "inquiry" does not include an inquiry in infor the purpose of adiudging any confiscation or penalty under this act quiries 40 whether the officer adjudging the confiscation or penalty makes the in- under the quiry himself or through any other oftlcer act (2) a summons to produce documents or other things may be for the 'production of certain specified documents or thin~ or for the production of an documents or thinrs of a certain description in the possession or 45 under the control of ,the person summoned i j88 (d) ls-s (3) all persons so summoned shall, subject to the provisions of section 131 be bound to attend and to state the truth upon any subject respecting which they are summoned and produce 'inch documents and other things as may be required: provided that the exemptions under sections 132 and 133 of the code s of civil procedure, 1908, shall be applicable to requisitions for attendance 5 of 1908 under this section: provided further that no such person shall be compelled under this section to answer any question or make any statement tending to incriminate himself 10 (4) every such inquiry shall be deemed to be a "judicial proceeding" within the meaning of section 193 and section 228 of the indian 45 gf 1800 penal code 71 (1) the proper officer may seize any confiscable property: seizure of confis('able property provided that where in the opinion of such officer it is not practicable 15 for him to take physical possession of such property or for any other good -and sufficient reason, he thinks it necessary so t'o· do, he may serve on the owner or person-in-charge of such property an order that such owner or person-in-charge shall not alienate, part with, remove or otherwise deal with such property, except with his previous permission 20 (2) where any confiscable property is seized under sub-section (1), and no notice in respect thereof is given under clause (a) of section 88 within six months of such seizure, such property shall be returned to the person from whose possession it was seized: provided that the collector of central excise may, for any good and 25 sufficient reason, extend the said period of six months by such further period or periods not exceeding six months in the aggregate, as he may think fit (3) where, in respect of any confiscable property, an order referred to in t~e proviso to sub-section (1) l,las been s~rved on the owner or the 30 pc'tson-m-charge of such property, and no notice in respect thereof is given under clause (a) of section 88 within six months of the date of the service of such order, then, that order shall be deemed to have been vacated on the expiry of the said period: provided that the collector of central excise may, for any good and 35 fufficient reason extend the said period of six months by such further neriod or periods not exceedin~ six months in the al!~regate as he may think fit (4) the proper officer may also sei1e any document or otber tbing which in his opinion will be useful for or re!evant to, any proceeding under this act or any rule 4 ') (5) the person from whose custody any document is seized under sub-section (4),' shall be entitled to make copies thereof or take extracts therefrom in the presence ofa central excise oftlcer 72 when any confiscable property or any document or other thim{ when 11 seized or any person is arrested under this act, the omcer making such seizure seizure or arrest shall, on demand of the owner or person-in-charge of ?r arreat the property or of the documl;!llt or other thing so seized, or of the per- 11 mad~ t d ' h' 40  _ ·ti f h f h reason 111 5 son co circes e ,give 1m a stal4:'ulent in wn iii 0 t e reason or suc writine reizure or arres\ to be given 73 the central excise officer empowered under sub-section (1) of custody section 70, or the proper officer exercising any powers under sub-section of dts°cu-t , , men ,e c \,4) of scctlon 71, may retain in his custody any document or other thing [0 produced before him or seized by him, which in his opinion will be useful for, or relevant to, any proceeding under this act or any rule, for a period not exceeding twelve months or if, before the expiry of the said period of twelve months, any proceeding has been commenced-is (0) under &ection 88, until the disposal of that proceeding (including the proceeding, if any, under section 94 or section 96 or section 97); (b) under chapter x, until the document or other thing has been ~1:-oduced before 01' filed in the court 74, notwithst,mding anything contained in this act, the proper officer ~le of may, ciuring the pendency of any proceeding under this act, sell, by pub- i!onfiacable zo lie auction 01' otherwiseproperty seized (i) any cunfiscable property, other than land or building or an under <inim~l, seized under thi:s act if ht! is of opinion that such property the act , f ' h bl h d t h t' l' bl t :n certam is 0 a pens a e or azar ous na ure or suc proper y is 18 e 0 cases deterioration; (ii) any confiscable property, being an animal, seized under this act if the owner or person-in-charge thereof fails to provide from day to day for its upkeep,  chapter viii confiscation and imposition of penalties30 75 the following excisable gootls shall be liable namely:-to conliscation, conftaca· tion of , ezcilable (a) tobacco or coffee grown on land in respect of which prior dec- goods lar8tion has not been made under section 37; 35 (b) any excisable goo'ds produced, cured or manufactured or any tobacco or coffee purchased, so'ld or stored without a licence as required under section 38 or in contravention of any term or condition ,of such licence; (c) any excisable goods which are removed or attempted to be removed from any place or premises referred to in section 16 or from any place approved under section 18 or are used or attempted to be used in any such place or premises in contravention of any provision of this act or any rule; (d) any excisable goods allowe\i to be removed under section 21 without payment of duty or on part payment of duty and in respect of the removal of which any conditlon has dot been fulftll~; (e) any excisable goods which are deposited in a warehouse or are removed therefrom <lr are droit with therein in contravention of any provision of this act or any rule; <i) any excisable goods transported in contravention of the rules made under section 111; s (g) any excisable goods removed from one factory to another under section 112 or dealt with in contravention of any condition or restriction imposed under that section; (h) any excisable goods, the duty on which is payable by affixina banderols or wrappers or labels on booklets or on boxes or other con- ic tainers containing such goods, if found in possession of a dealer in such goods, not being bandel'olled, wrapped or labelled in the prescribed manner; or the banderol, wrapper or label <jf which is cut or torn; or the booklets or the boxes or other containers so banderolled, wrapped or labelled bear any mark or appearance indicat- is ing that they have been opened or tampered with; (i) any excisable goods exempted from duty under section 29 subject to the fulfilment of any condition and such condition is not fulfilled ~: 76 without prejudice to any other provision contained in this chapter where any producer, curer or manufacturer of any excisable goods or any person being the owner af any excisable goods deposited in a warehouse,-(a) engages in the production, curing, manufacture or deposit of conftscation of land, building, etc, in certain cases such goods without a licence as required under this act, or 25 (b) removes such goods in contravention of the provisions of thil act or any rule, or (c) does not account for all such goods produced, cured, manu  factured or deposited by him, or (d) contravenes any of the provisions of this act or any rule with 30 intent to evade payment of duty on such goods, then-(i) any land, building, plant, machinery, material, conveyance, animal or any other thing used in connection with the production,  curing, manufacture, deposit, removal or i:lisposal of such goods, and 3' (ii) all excisable goods on such land or in such building, produced, cured or manufactured with such plant, machinery, material or other thing, belonging to such producer, curer, manufacturer or owner, as the case may be, shall be liable to conflscation  7 (1) where any o!t:ending goods are found in any package, the contlseapackage along wi th such goods and any other goods in that package shall tion of also be liable to confiscation packages and their (2) any goods used for concealing the offending good3 shall also be contents 5 liable to confiscation and goods used for concealing offending goods 78 (1) any offending goods may be confiscated notwithstanding any confiscachange in their form tion of offending (2) where the offending goods are mixed with any other goods in goods notsuch manner that the offending goods cannot be separated from such withstand 10 other goods, the whole of the goods shall be liable to confiscation: ing any change in such decision m order for distr'jsal in such manner a~ it may direc" form proves to the satisfaction of the officer adjudging the conftscati~n under thereof section 87 that he had no knowledge or reason to believe that the gooe;; included any offending goods, only such part of the goods, the value of is which is equal to the value of the offending goods, shall be liable to confiscation '19 (1) where any confiscable property is sold by th~ owner or per- contlscason-in-charge thereof in contravention of an order served on him under tion of the proviso to sub-section (1) of section 7l, the sale proceeds of such sale pro-2:> property shall also be liable to confiscation ceedfiss ofbl con ca e (2) where any confiscable property is sold by the proper officer un- property der section 74, the sale proceeds thereof shall also be liable to confiscation 80 if the person-in-charge of any conveyance or animal fails to com- penalty ply with tt,e requhtion made by the proper officer under sub-section for non-;5 (1) of section 64, such person-in-charge shall be liable to a penalty not compliance exceeding five thousand rupees withi thitie requ 8 on made under section 6« 81 any person-penalty (a) who, in relation to any excisable goods, does or omits to do !~~d~:, any act, which \lct or omission would render such gootls liable to exeaable confiscation under section 75 or abets the doing or omission of such goods an act oi liable to , conftjcl-tlon 3s (rb) who acquires possession of, or is in any way concerned in transporting, depositing, keeping, concealing, selling or purchasing, or in any other manner dealing with any excisable goods which he knows or has reason to believe are liable to conh3cation under section 75, shall be liable to a penalty not exceeding three times the value of such ,oods or live thousand rupees, whichever 1s greater u any person who, being the licensee of a warehouse or the owner of warehoused goods, himself or by any person in his employ or with the connivance of any person-penalty for openine doors, locka, etc, of a warehouse in certain cases (a) opl:lns or attempts to open any of the doors of a warehouse which under any rule are required to be locked, or opens or attempts 5 to optm any of the locks of a warehouse or makes or obtains access into a warehouse, except in the presence of a central excise officer acting in his duty as such, or ('b) does not open such doors or locks when required to do so by i-a central excise officer entitled to have access to the warehouse or upon demand made by such officer, or (c) neglects to stow the warehoused goods so that easy access may be had to every package or parcel thereof, shall be liable to a penalty not exceeding five thousand rupees 83 any person who frau~ulently obtains or attempts to obtain any set-off, exemption, remission, refund or rebate of duty or any part thereof under this act, shall be liable to a penalty not exceeding three times the amount of duty involved or five thousand rupees, whichever is greater 2  penalty for fraudulently obtaining set-off, exemption, etc, of duty penalty for not accounting for excisable goods 84 any person who in contravention of ·lny provision of this act or any rule fails to account fot the excisable goods produced, cured, manu· factured or owned by him, or 'deposited by him in a warehouse, or obtained by him for any purpose specially permitted by any provision of this act or any rule shall for every such failure be liable to a penalty not exceeding three times the value of such goods or five thousand ~ ) rupees, whichever is greater 85 any person-(a) who fails to maintain accounts or submit returns or furnish information or make a declaration when so required under any provision of this act or any rule or regulation, or 30 penalty for improper mainte nance of accounts, making false declaration, etc penalty in other cuet (b) who makes a false or fraudulent entry in any of his accounts or returns or furnishes a false informetion, or makes a false declarat!on where such accounts or returns or information or declaration are or is required to be maintained or furnished or made under any provision of this act or any rule or regulation, or 3s (c) who abets the commission of any of the acts referred to in clauses (a) aud (b), shall be liable for every such commission or, as the case may be, sucb abetment 10 a penalty not exceeding five thou:mnd rupres • any person who contravenes any provision of this act or any 40 rule ot abets any such contravention, or who fails to comply with any provision of this act or any :,ulc with which it was his duty to comply, shall, where no express penalty for such contravention or failure is elsewhere provided in this act, be liable to a penalty, not exceeding five thousand rupees and the goods in respect of which the contravention or 4~ failure is established shall be liable to confiscation 't in every ease under this chapter in which any property is uablt adjudica to conftscation or any person is liable to a penalty, such confiscation ot tion of penaltr may be adjudgedconftt;catiori8 arid (a) by a collector of central excise, without limit; penalt1el ~ (b) by such other central excise officer as the central government jni1y, by notification in the ofttcial gazette, specify in this be  half, subject to such limits as may be specified in that notifi~ation_ 88 no order confiscating any property or imposing any penalty on !slue of any pe::'i>on, shall be made under this chapter unless,-show cause 10 (i) where the order relates to confiscation of any property, the notice person-in-charge of such property and, where !'uch p~rson-in-charge before is not the owner of such property, the owner there:")!; or confiscation (ii) where the order relates to the imposition of any penalty, the ppr~on on whom such penalty is to be imposed; 15 is g;ven-(a) a written notice stating the grounds on which it is proposed to confi!scate such property or to impose such penalty; and (b) a reasonable opportunity of making a representation in writing within such tirr c as may be specified in the notice agaim:t the 20 f'tnunrlc: of ('onflscation or imposition of penalty mentioned therein and of being heard in the matter: providec'l that the notice referred to in clause (a) and the represent[lb':l rdt~rred to in clause (b) may, at the request of the person or persons concerned be oral 25 r:, (' t "\·'"·'·~r· ~ ,  :: p:·('pcr!:v i:, ennn<';c:1tcrl 'jnr1er fhi: act, the option officer adjudging ~uch confiscation may give to the owner of such pro- to p~y r:i'r:: ~:'~ (',:;,~!; to ',~:'v in 1,"\: of confiscation wch fine as the said officer fi1,ne lnf  -  leu 0 thinks ftt: i : conflsca-provided that such fine shan not exceed the market price of the pro- tion 30 perty confiscated on the date on which such confiscation is adjudged (2) for the removal of doubts, it is hereby declared that any fine in lieu of confiscation imposed under sub-section (1), shall be in addition to the duty -lod charges, if any payable in respect cf such propert~· under this act 90 (1) when any property is confiscated under this chapter, such property 3s property shall thereupon vest in the central government on confiscation (2) the officer adjudging the confis~tion shall take and hom posses- to vest sion of the confiscated property in central government 91 where confiscation of any property has been adjudged under sec- disposal 40 tion 87 and the option of paying a fine in lieu of such con~scatjon bes not of conbeen cxerr:~f'("l lw th'' ~'},'!1rr gf stich prnfl'rty under ~~('bon 119, th~nfiscted  property (a) if no appeal has been filed under section 94 against the grder rnnfisc1tine: !>uch property withir, the period pre~cribed therefor; or (b) if such an appeal having been filed has been rejected; such property shall be sold, destroyed or otherwise disposed of in such manner as the officer edjudging such confiscation may direct: provided that during the pendency of any such appeal, the appellate authority m3y, after giving the appellant a reasonable opportunity of 5 being heard in the matter, direct the officer adjudging such confiscation to sell, destroy or otherwise dispose of such property in such manner as may be specified by that authority storage and upj{cep charges in respect of property confiscated and redeemed 9z where confiscation of any property has been adjudged under section 87 and the option of paying a fine in lieu of such confiscation has been 10 exercised by the owner of sueh property under section 89, then, -the officer adjudging such confiscation mey require such owner to pay such maintenance, storage, upkeep or other charges for such period (not beyond the date on which the property is returned to the owner thereof) as such officer may direct and thereupon such owner shall be liable to pay such 15 charges ~ " ',  93 no confiscation made or penalty impo'sed under this chapter by a central excise officer shall pre,'ent the il'flicti01~ of gny pnni1'lhment to which the person affected thereb~' i:: l!lbjc un~c:' !in',' other proyision of this act or under any other law 20 conftscation or penalty not to affect other punishments  chapter ix appeal and revisionappe81 94 (1) any person aggrieved by any decision or order made under this act (other than an order made under section 131) or any rule may, within three months from the date of the communication to him of such 25 decision or order,-(a) where the decision or o'rder has been made by a collector of central exci~e, appeal to the board; and (b) where the decision or order has been made by an officer of central excise lower in rank than a collector of central excise, 30 appeal to the appellate collector of central excis£': provided that the appellate authority may if it is satisfied that the appellant was prevented by sufficient cause from pre!';entinl~ the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months 3s (2) the appellate authority may after giving a reasonable opportunity to the appellant to be heard, if the appellant so desires, atld making or cauc:ing to be made such further inquiry as may be necessary, make such order as it thinks fit-(a) confirming modifying or annulling the decision or order 40 appealed against; or (b) setting aside the decision or order appealed against and referring the case back to the central excise officer who made such decision or order for disposal in such manner as it may direct: provided that an order enhancing any penalty or fine in lieu of conflscat!o'n or an order confiscating any property of greater value shall 1fot· b~made under this section unless the appellant has been giveh a reasonable opportunity of being heard in the matter: 5 provided further that where the appellate authority is of opinion that any duty has not been levied or has been short-levied, no order levying or enhancing the duty shall be made under this sectoi~ uruess the person affected by such levy or enhancement is given a notice to show cause against the same within the time-limit specified in section 109 10 (3) every order made in appeal under this section shall, subject to any order that may be made by the central government under section 97, be final 95 (1) where a decision or order appealed against relates to any deposit, duty levied in respect of excisable goods which are not- under the con- pendin, of is trol of any central excise officer or where such decision or order relates ~~ral to any penalty imposed under this act, any person desiring to appeal levi~ against such decision or order shall, pending the appeal, deposit with or penal~ the proper officer the duty levied or the penalty imposed: ( imposed provided that where in any particular case the appellate authority 20 is of opinion that the deposit of the duty levied or penalty imposed will cause undue hardship to the appellant, it may dispense with such deposit either unconditionally or subject to such conditions as it may deem fit (2) if upon such appeal, it is decided that-(cz) no duty or penalty should have been levied or imposed; or 2s 30 (b) the duty or penalty levied or imposed is in excess of that what should have been levied or imposed, then,  the proper officer shall refund to the appellant-(i) in a case falling under clause (a), the whole of the duty or penalty levied or imposed, and (ti) in a case falling under clause (b), the duty or penalty le\l'ied or imposed in excess 98 (1) the board may, of its own motion or on the application of reviiioa any aggrieved person, call for and examine the record of any proceed- by board ~ ing in which e central excise officer has made any decision or order u~ thib act (not being an order made in appeal under section 94-or an order made under section 131) for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, after making or causing to be made such inquiry as is necessary, made such order thereon as it thinks fit: 40 provided that no order enhancing any penalty or flne in lieu of confisc$,tion or confiscating any property of greater value shall be made under this section unless the person affected by such enhancement or confiscation has been given a reasonable opportunity of being heard in the matter: fsprovicled further that where the board is of opinion that any duty ", baa-not been levied or has been short-levied, no order levying or enbanc-vt' idi the qutyshall be made udder this section unless the person a1!ected by such levy or enhancement is given a notice to show cause against the same witbin the time-limit specified in section 109 (2) except in the case referred to in the second proviso to sub-section (1), no decision or order made by a central excise officer shall be revised by the board whether of its own motion or on the application of any aggrieved person after the expiry of two years from the date of the said decision or order s revision 1'1 (1) the central government may, on the application of any by central person aggrieved by-government (a) any order made under section 94, or (b) any order made under section 96, otherwise than on the application of any aggrieved person, or 10 (c) any order made on the application of any aggrieved person under section 96 where the order is of the nature referred to 1n the first proviso to sub-section (1) of that section, after making or causing to be made such inquiry as is necessary, annul or modify such order is <j> an application under sub-section (1) shall be made within i1x months from the date of the communication to the applicant of the order against which the application is made: provided that the central government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the appuca- ao tion within the aforesaid period of six months, allow it to be presented within a further period of six months (3) the central government may of its own motion, after makldg or causing to be made such inquiry as is necessary, annul or modify any order made under section 94 or section 96 as (4) no order enhancing any penalty or fine in lieu of confiseation or confiscating any property of greater value shall be made under this iection-(a) in any case in which :m order made under section m or rection 96 has resulted in the enhancement of any penalty or 8ne so in lieu of confiscation or has resulted in the confiscation of property ot greater va]ue; and (b) in any other case,-(i) after the expiry of two years from the date of the order sought to be modified; and 35 (ii) unless the person affected thereby has been given a reasonable opportunity of being heard in the matter (5\ where the central government is of opinion that any duty has not been levied or has been short-levied, no order levying or enhanc:idi the duty shall be made under this section, unless the person a1!ected 4d byluch levy or enhancement is given a notice to show cause ,aidit uae same within the time-limit specified in section 109,  chapter x offences and prosecutionsii without prejudice to any action that may be taken under this oftcciii act, if any personand penaltiel s (ci) makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document in connection with anything done under this act or any rule or regulation, knowing or having reason to believe that such declaration, statement or document is false in any material particular, or 10 (b) intentionally obstructs any central excise oftlcer in the exercise of any power conferred by lhis act or any rule, or (c) is, in relation to any excisable goods, in any way knowingly concerned in any evasion of any duty chargeable thereon, or 15 (d) acquires possession of, or is in any way concerned in manufacturing, transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner dealing with any excisable goods which he knows or has reason to believe are liable to confiscation under this act, he shall be punishable,-20 (i) in a case referred to in clause (a) or clause (b), with imprisonment for a term which may extend to six months, or with fine, or with both; and (ii) in a case referred to in clause (c) or c1aus,e (d), with imprisonment for a term which may extend to two years, or with fine, or with both 25 ii any owner or occupier of any land, or any agent of such owner puniah· or occupier in charge of the management of that land, who wilfully ment for connives at any offence against any provision of this act or any rule co~vance h if b  h bl ·th·· f at oueneel shall, for every suc 0 ence, e pums a e wi impnsonment or a term which may extend to six months, or with fine, or with both 30 35 100 (1) any central excise officer or other officer exercising powers vexatious under this act or any rule whosearch, seizure, (a) without reasonable ground of suspicion searches or causes etc, by to be searched any place, premises or conveyance; or ~n~ral ,  cule (b) vexatiously or unnecessarily detains, searches or arrests any oftlcer person; or (c) vexatiously 01' unnecessarily seizes the property of any person on pretence of seizing or searching for any goods liable to confiscation under this act; or (d) vexatiously or unnecessarily attaches or sells any property under this act; or (e) commits, as such officer, any other act to the injury of any person, without having reason to believe that such act is required for the execution of his duty, shan, for every such offence, be punishable with fine which m~ ~t~ to two thousard rupees ,  (2) any person wilfully and maliciously giving false infol'j,llation and so causibg an arrest or search to be made under tbi~ ~ct sball be pwushable with imprisonment for a term which may extend to two lf~ or wm, fine which may extend to two thousand rupees, or with bo~ failure of central excise 0fbcer in duty 101 (1) any central excise officer who ceases or refuses to perform 10 or withdraws himself from the duties of his office, shall, unless he'·has obtained the express written permission of the collector of central excise or has given to his superior officer two months' notice in wri,ting of his intention so to do or has other lawful excuse, be punishable with i~prisonment for a term which may extend to three months, or with fine is which may extend to three months' pay, or with both (2) any central excise officer who-(a) enters into, or acquiesces in, any agrecment to do, or (b) abstains from doing, or 20 (c) permits, conceals or connives at, any act or thing, whcreby any duty is or may be evaded, shall be punishable with imprisonment for a term which may extend to two years, or with fine which may extend to two thousand rupees, or with both (3) if any central excise officer discloses any particulars learnt by him in his official capacity in respect of any goods, land, building, plant, 2s machinery, material, conveyance, animal, or any other thing, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both: provided that nothing in this sub-section shall apply to any disclo- 30 sure of such particulars by any central excise ofticer-(a) in the discharge in good faith of his duties as such offtcer; (b) in compliance with any requisition made by any officer or authority under any law for the time being in force; (c) to the comptroller and auditor-general of india for the 3s purpose of enabling the comptroller and auditor-general of india to discharge his functions; (d) to any other officer or authority under this act or ~y other law for the time being in force, if the central excise officer is satisfied that the disclosure of such particulars would be relevant to, or 40 \ necessary in connection with, any proceeding or action which may be or has been instituted or taken under this act or web other 1,,: or (e) for statistical purposes 102 (1) where an offence under this chapter has been committed by 01fencfji s a company, every person who, at the time the offence was committed, by comwas in charge of, and was responsible to, the company for the conduct pan1es of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: 10 provided that nothing contained in this sub-section shall render any such person liable to any such punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence (2) notwithstanding anything contained in sub-section (1), where an is offence punishable under this chapter has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be 20 guilty of that offence and shall be liable to be proceeded against and pumshed accordingly e:tplanation-for the purposes of this section-(a) "company" means a body corporate and includes a firm or other association of individuals; and (b) "director", in relation to a firm, means a partner in the firm 25 103 (1) no court shall take cognizance of any offence under section cogm· 98 or section 99 except with the previous sanction of the collector of zance of c tr i e  offences en a xclse (2) no court shall take cognizance of any offence under section 100 30 or section 101,-(a) where the offence is alleged to have been committed by a central excise officer not lower in rank than an assistant collector of central excise~ except with the previous sanction of the central government; and (b) where the offence is alleged to have been committed by a 35 central excise officer lower in rank than an assistant collector of central excise or by a person other than a central excise officer, except with the previous sanction of the collector of central excise 1m where any person is prosecuted for contravening any provision burden of of this act 01' any rule, which prohibits him from doing an act with- proof in 40 o\1t a licence, an authorisation or a permit, the burden of proving that he certain had the requisite licence, authorisation or permit, as the case may be, cues shall be on him 106 where any document is produced by any person under this act or has been seized under this act from the cu8tody or control of any person and such document is tendered by the prosecution in evidence against him, the court-prejump-tion  to documents in certain cases (a) shall, unless the contrary is proved by any such person, s presume-(i) the truth of the contents of such documents; (ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been 10 signed by, or to be in the handwriting of, any particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested; (b) shall admit the document in evidence, notwithstanding that it is not duly stamped, if such document is otherwise admissible in 15 evidence power of courts to order forfeiture 106 any court trying an offence under this chapter may order the forfeiture to government of any excisable goods in respect of which the court is satisfied that an offence under this chapter has been committed, and may also ortier the forfeiture of any receptacles, packages or 20 coverings in which such goods are contained and the animals or the vehicles, vessels or other conveyances used in carrying such goods, and any implements or machinery used in the manufacture of such goods courts to 107 where any dutiable goods or offending goods are produced before notify any court or are in its custody in connection with any offence committed 25 before under any other law, the court shall, before passing any order regarding dispooal of the disposal of such goods, give l10tice in writing to a gazetted officer dutiable of central excise having jurisdiction, about the production or custody of or offendd h h d ing goods such goods and after hearing him an t e person w 0 pro uced such 30 goods or from whom the custody of such goods was taken, pass an order if it deems fit for the transfer of the goods to such officer to be proceeded with according to this act  chapter xi miscellaneous35 claim for 108 (1) any person claiming refund of any duty, fees or charges paid refund of under this act or any rule, may make an appliclbtion for refund of such duty fees duty, fees or charges to the proper officer before the expiry of one year or charges from the date of payment of the duty, fees or charges, as the case may be: 40 provided that the aforesaid period of one year shall not apply where any \iuty has been paid under protest: provided further that the central governtnent may ,permit an appli· cation for such refund to be made after the expiration of the aforesaid period of one year if it is satisfied that the applicant had suf'ftcient cause 4" for not making it within that period or that undue hardship will other· wise be caused to the appucant ea::planation-where any duty is paiti provisionally under section 22 the period of one year shall be computed trom the date of adjustment of the duty after the final assessment thereof (2) if on receipt of such application the proper officer is satisfied that 5 the whole or any part of the duty, fees or charges paid by the applicant should be refunded to him, he may make an order accordingly (3) where, as a result of any order made in appeal or other proceeding under this act, the refund of any duty, fees or charges become due to any person, the proper officer shall, notwithstanding anything contained in sub-section (1), refund the amount to such person without his having to make any claim in that behalf (0 109 (1) where any duty, fees or charges leviable or levied under this notice act or any rule has or have not been levied or has or have been short- tor levied or erroneously refunded owing topayment of (a) misconstruction of this act or any rule, notification or order ::e?'o made or issued thereunder or inadvertence or error on the part ot charie~ any central excise officer; or 15 (b) collusion or wilful mis-statement or suppression of facts by any licensee or the agent or employee of such licensee; or (c) any other reason, the proper officer may,-(i? in a case referred to in clause (a), within one year; and 20 (ii) in a case referred to in clause (b) or clause (c), within five years, from the relevant date, serve a notice on the person from whom such duty, fees or charges is or are recoverable requiring him to show cause to the assistant collector of central excise why he should not pay the amount specified in the notice (2) the assismnt collector of central excise, after considering the zs representation, if any, made by the person on whom notice is served under sub-section (1), shall determine the amount of duty, fees or charges due from such person (not being in excess of the amount spe('ified in the notice) and thereupon such person shall pay the amount so determined within thirty 'days from the date on which he is required to pay such amount or within such extended period as the collector of central ex-30 ciae may, in any particular case, allow 35 (3) for the purposes of sub-section (1), the expression "relevant date" means,-(a) in a case where duty is not levied the date on which the central excise officer makes an order for the removal <1f the goods or, where the goods have been removed without such an order, the date of tietection of such removal; (b) in a oabe where duty is provisionally assessed under section 22, the date of adjustment <1f duty after the final assessment thereof; (c) in a case where duty has been erroneously refunded, the date of such refund; (d) in a case where the appellate authority referretl to in !lcc-don 94 has referred any case back to the central excise officer under clause (b) of sub-section (2) of that section, the date on which the order for such reference was pasled by the appellate autherity; (e) in any other case, the date at payment of the duty, fees or charges 110 (1) where any duty, penalty, fees or charges payable by a person under this act or any rule is or are not paid, the proper ofbcer-recovery of sums due to government (a) may deduct, or require any other central excise officer to s deduct, the amount so payable from any money owing to such person which may be under the control of the proper officer or, as the case may be, such other central excise officer; or (b) may recover, or require any other central excise oftieer to recover, the amount so payable by attachment and sale of theexcililble 10 goods belonging to such person; or (c) may, in accordance with such rules as may be made in this behalf, attach and subject to the provisions of section 118 sell-(i) any plant, machinery, material, goods (whether excisable or not), conveyance, animal or any other thing used in connection is with the manufacture, storage or disposal of the excisable goods in respect of which such duty, penalty, fees or charges is or are payable and which may be in the possession or control of such person (but not belonging to any other person), (ii) the goods (whether excisable or not) or preparations 20 made, produced or manufactured with such plant, machinery or material which may be in the possession or control of such person (but not belonging to any other person) (2) if the amount so payable is not recovered in the manner prescribed under sub-section (1), the proper officer may forward to the tax "s recovery officer a certificate under his signature specifying the amount due from the person liable to pay the same and the tax recovery officer, on receipt of such certificate, shall proceed to recover from such person the amount specified therein by one or more of the modes mentioned below in accordance with such rules as may be made in this behalf- 30 (a) attachment and sale of movable property of such person; (b) attachment and sale of immovable property of such person; (c) appointing a receiver for the management of the movable and immovable property of such person (3) without prejudice to the provisions contained in sub-section (2), 3s if the amount so payable is not recovered in the manner prescribed under sub-section (1), the proper officer may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the collector of' the district in which such person resides or conducts his business and the said collector, on receipt of such certifi- 40 cate, shall proceed to recover from such person the amount specified therein as if it were an arrear of laad revenue (4) where the terms of any bond or other instrument executed under this act provide that any amount due under such bond or other instrument may be recovered in the manner laid down in clause (4) or clause 45 (b) of sub-section (1), or in sub-section (2), or in sub-section (") the amount may, without prejudice to any other mode of recovery, be recovered in accordance with the provisions of clause (4) or clauae (b) of 8\l~ion (1) or; al the cue may be, of sub-section (2)' or of ubsection (3) 111 the central government may, by rules, regulate the tramport relulation· of any excisable goods or class of such gao'ds whether by land, water or of transair so far as such regulation is necessary for the levy and collection of port of duty on such goods or class of such goods under this act :xo::b1e 5 112 the central government may, if it considers necessary or ex- power to pedient in the public interest so to do, by notification in the offi- define cial gazette, declare any area comprising more than one factory manu- e-:ntra1 exfacturing one or more of such excisable goods as may be specifted in the else area notification, to be a central excise area, and, in any area so declared it 10 may permit the said excisable goods to be removed from one factory' to another without payment of duty for further manufacture or processing thereof subject to such conditions and restrictions (including the requirement of a licence and the fees, if any, payable therefor), as regards possession, storage, sale or transport of the said excisable goads within 15 the said area, as may be prescribed 113 (1) subject to such rules as may be made in this behalf a central power to excise officer may, at any time, in the presence of the owner or the take  h f d samples person-m-c arge 0 any goo s, take samples thereof,-20 (a) which he is empowered by this act ar the rules to examine; or (b) which are on premises where goods coorgeable with duty are manufactured, prepared or subjected to any process; or 25 (c) which, being excisable goods, are held by any person as stock for his business, or in a warehouse, or as materials for manufacture or processing (2) after the purpose for which the sample was taken, is carried out, such sample shall, if practicable, be restored to the owner or person-incharge thereof, but if the owner or person-in-charge fails to take delivery of the sample within three months of the date on which it was taken, it 30 may be disposed of in such manner as the collector of central excise may direct (3) where it is not practicable to restore the sampl~ to the owner or person-in-charge under sub-section (2), the market price thereof shall be paid to such owner or person-in-charge (4) where such owner or person-in-charge is not satisfied with the 3s result of examination of any sample taken under this section, he shall be entitled to get the sample re-examined by such authority and on payment of such fees ils may be prescribe'd (5) no duty shall be chargeable on any sample of goods taken under this section which is consutned or destroyed during the course of test or 40 examination thereof 114 all operations necessary for making any goods avai1~ble for exa- owner or mination by the proper officer or for facilitating such exammation shall perlod-lilf h be performed by • or at the expense 0 , t e owner or, as th case may be char,e to e ' perform the person-in-charge of the goods operation 4~  incidental to examination of io~· 111 (1) where this act or any rule requires anything to be done by the owner of any excisable goods or a licensee it may be done on his behalf by his agent i liability ot principal and alent (2) any such thing done by an agent of the owner of any excisable goods or a licensee shall, unless the contrary is proved, be deemed to 5 have been done with the knowledge and consent of· such owner or licensee so that in any proceeding under this act, the owner or licensee, as the case may· be, shall also be liable as if he himself had done the thing t (3) where any person is expressly or impuedly authorised by the 10 owner of any excisable goods or a licensee to be his agent for any or all of the purposes of this act or any rule, such person shall, without prejudice to the liability of the owner or licensee, be deemed to be the owner or licensee, as the case may be, for such purpose or purposes 116 (1) where this act or any rule requires anything to be done by is the person-in-charge of a conveyance or an animal, it may be done on his behalf by his agent liability of agent appointed by the person-incharge of conveyance ot' animal (2) an agent appointed by the person-in-charge of a conveyance or an animal and any person who represents himself to any central excise officer as gn agent of any such person-in-charge, and is accepted as such 20 by that officer, shall be liable for fulfilment in respect of the matter in question of all obligations imposed on such person-in--charge by this act or any rule and to penalties and confiscations which may be incurred in respect of that matter amend-117 the proper officer may, in his discretion, and upon payment of 2s ment of such fees as may be prescribed, authorise any oocument, after it has been documents presented to him, to be amen~ed or supplemented if he is satisfied that such document is incorrect or incomplete and there is no fraudulent intention: provided that except in cases to which the provisions of section 15 or 30 section 22 or section 55 apply, no amendment in the application or transport document or certificate for removal of any excisable goods from the pltace of production, manufacture or storage, shall be authorised to be amended after such goods have been removed for home consumption, or deposited in a warehouse, or exported, otherwise than on the basis of 3s documentary evidence whicll is proved to the satisfaction of the proper officer to have been in existence at the time such goods were removed, deposited or exported, as the c'3se may be 118 (1) where any goods (including plant and machinery), not being seized or confiscated goods, are to be sold under any provision of this act, 40 they shall, after notice to the owner thereof, be sold by public auction qr by tender or with the consent af the owner in any otlier manner procedure for sale of goodil mdappli-9tit9ft at lali!- - ~ew· (2) the proceeds of any sale made under sub-section (1) shall be applied-(a) firstly to the payment of the expenses of tne sale; 4s (b) next to the payment of the freight anti other charges, if any, payable in respect of the goods sold to the carrier, if notice of such freiaht or other charges has been aiven to the person havinl custody of the goods; (c) next to the payment of the duty, if any, on the goads sold; (d) next to the payment of the charges in respect of the 100ds s sold due to the person having custody of the sootls; (e) next to the payment of any amaunt due from the owner of the goods to the central government under this act or any rule; and the balance, if any, shall be paid to the owner of the goods 119 in any case where this act does not expressly require the execu- power to 10 tion of a bonti, the board may, by notification in the official gazette, require require such class of persons, as jxl8y be specified in the notification, to :r= furnish a bond with security or surety for the due observance of any pt erst om f h  0 uro t e provisions of this act or any rule nisb bond 120 (1) any bond required to be furnished under this act-form and is (a) shall be in such form as may be prescribed, and if no form :~ti~' has been prescribed in such other form as may be specified by the n board by notification in the official gazette; (b) shall be in such amount (not exceeding the duty due on the excisable goods) and with such security or surety or sureties as the proper officer may think fit; 20 2s (c) may be a continuing bond which shall remain binding not-withstanding any renewal or variation of the licence granted under this act and, in every such case, the liability of the surety or sureties shall be co-extensive with that of the abligor or obligors and the liability of such surety or sureties shall not be discharged if such renewal or variation in the licence is with the knowledge of such surety or sureties; and (d) may, for any good and sufficient reason, be cancelled at any time by the proper officer 30 (2) in the event of death or insolvency of the surety or sureties or where the amount of the bond is inadequate, the proper officer may demand a fresh bond and may, if the security furnished for the bond is inadequate, demand additional security (3) the proper officer may permit any person or class of persons to 3s execute one bond in such form, in such amount and with such security or surety or sureties as such oftlcer may think fit, in lieu of any two or more bonds which such person or class of persons is required to execute under any provision of this act or any rule 121 every person manufacturing any excisable goods to which the provision 40 provisions of section 17 apply and every licensee of a warehouse in which of accodlsueh excisable goods are deposited, shall provide and maintain for the modation use of the central excise officers in attendance at the factory in which at tact0i7 be th or ware· such excisable goods are manufactured or, as the case may ,at e hou8e warehouse in which such excisable goods are deposited, such office  45 accommodation (including furniture), as may be prescribed, within the factory or warehouse premises, and he shall, if so required by the collector of central excise, provide suitable lodging conveniently situated to the factory or warehouse premises, as the case may be, at a rent not exceeding ten per cent oi the pay of each such officer so, provided with 50 the lodgins: provided that where the limit of rent specified above for such lodging falls short of the rent prevailing in the area, the rent payable may be increased by an amount not exceeding twenty rupees in each case de1eeation 122 the central government may, by notification in the official of powers gazette, direct that subject to such conditions, if any, as may be specified 5 in the notification,-(a) any power exercisable by the board under this act (other than the power under section 41 or section 48 or section 51) shall be exercisable also by a collector of central excise empowered in this behalf by the central government; 10 (b) any power exercisable by a collector of central excise under thia act shall be exercisable also by a deputy collector of central excise or an assistant collector of central excise empowered in this behalf by the central government; (c) any power exercisable by an assistant collector of central is excise under this act shall be exercisable also by a gazetted central execise officer (lower in rank than the assistant collectol' of central exise) empowered in this behalf by the board 123 all otbcers of police and customs and all officers of government engqeti in the collection of land revenue, and all village officers 20 are hereby empowered and requird to assist the central excise officers in tile execution of this act and the rules oftlcera required to aaaist central j:xclae offtcera w every owner or occupier of any land, and the agent of any such owner or occupier, in charge of the management of that land, if contraband excisable goods are manufactured thereon, shall, in the absence 25 of reasonable excuse, be bound to give notice of such manufacture to a magistrate, or to an officer of the central excise, customs, police or land revenue department, immediately the fact comes to his knowledge owner'" or occupieri of land to report maflufacure of contraband exoilbble 10odl protection of action taken under the act 125 (1) no suit, prosecution or other legal proceeding shall lie against the central government or any officer of the central government or a 30 state government for anything which is done, or intended to be done, in good faith, in pursuance of this act or any rule (2) no proceeding other than a suit shall be commenced against the central goyernment or any ofticer of the central government or a state government for anything purportinls to be done in pursuance 35 of this act or any rule without giving the central government or such ofllcer 8 month's previous notice in writing of the intended proceeding 8ild of the cause thereof, or after the expiration of three months from the accrual of such cause power of 118 (1) every officer or authority making any adjudication or hear- 40 adjudlcat-ing ad)' appeal or exercising any powers of revision under this act shall tnl omcr have all the powers ot a civil court under the code of civil procedure, add -weld - 1908, while trying a suit, in respect of the following matters, namely: -d of 1il0l late an remidi authortla (i) iwddlonidi and enforcing the attendance of wltnesse; (b) requiring the discovery and production of any document; (c) requisitioning any public record or copy thereof from any court or office; (d) receiving evidence on affidavits; and s (e) issuing commissions for the examination of witnesses or documents 5 of 1898 (2) every officer or authority making any adjudication or hearing any appeal or exercising any powers of revision under this act shall be deemed to be a civil court for the purposes of sections 480 and 482 10 of the code of criminal procedure, 1898 (3) every officer or authority making any adjudication or hearing any appeal or exercising any powers of revision under this act shall have the power to make such orders of an interim nature as such officer or authority may think fit and may also, for sufficient cause, order the 15 stay of operation of any decision or order 127 (1) clerical or arithmetical mistakes in any decision or order correction made by the central government, the board or any central excise of clerical officer under this act or any rule or errors arising therein from any :jtakes accidental slip or omission may, at any time, be corrected by the cen- clerical 20 tral government, the board or such central excise officer or his succes- errors sor-in-office, as the case may be (2) every correction of any mistake or error under sub-section (1), shall be intimated, as soon as may be, by the authority or officer making such correction to the person affected thereby 25 128 any decision or order made or any summons or notice issued service under this act, shall be servedof order, decision, (a) by tendering the decision, otder, summons or notice, or etc sending it by registered post, to the person for whom it is intended; order, or (b) if the decision, order, summons or notice cannot be served i t ns rucin the manner provided in clause (a), by affixing a copy thereof to tion to be·me conspicuous part of the factory or warehouse or other place of ~~~~~'!!: business or usual place of residence of the person for whom such thority decision, order, summons or notice, as the case may be, is intended etc 3s 129 (1) all officers and persons employed in the execution of this act and the rules shall observe and follow the orders, instructions and directions of the board (2) every central excise officer employed in the execution of thi act shall also observe and follow such instructions as may be issued to 40 blm for his guidance by the collector of, central excise within whose jurisdiction he performs his functions (3) notwithstanding anything contained in sub-section (1) or subsection (2), no orders, instructions or directions shall be given so as to interfere with the discretion of the oibcer adjudging any conaacation or penalty under section 87 or of the appellate collector of central excise 45 hearing any appeals under section 94 130 any reference in this act to - law which is not in force in the state of jammu and kashmir shall, in relation to that state, be collitrued as a reference to the corresponding law, if any, in force in that state construction of references to laws not in force in jammu and kashmir appearance by authorised agent 1~ (1) any person who is entitled or required to attend before a 5 central excise officer in connection with any proceeding undr this act or before any officer or authority making any adjudication, or hearing any appeal or exercising any powers of revision under this act, except when required to attend perl:jonally, for examination or to give evidence, or to produce a document or any other thing, may, subject to the other 10 provisions of this section, attend by an authorised agent (2) every such agent shall be authorised in writing by such person to appear on his behalf (3) no person-(4) who has been dismissed or removed from government is service after the first day of april, 1938; or (b) who has been convicted of an offence connected with any proceeding under this act; or (c) who has become an insolvent, shall be qualified to appear as an authorised agent under sub-section (1),20 for all times in the case of a person referred to in clause (a), for such time as the collector of central excise may, by order, determine in the case of a person referred to in clause (b), and for the period during which the insolvency continues in the case of a person referred to in clause (c) 25 (4) if an authorised agent is found guilty of misconduct in his professional capacity as such agent, the collector of central excise or the board may, by order, direct that such agent shall thenceforward be disqualified to appear as an authorised agent under this act (5) any order under subijection (3) or sub-section (4) shall be sub- 30 ject to the following conditions, namely:-(4) no such order shall be made in respect of any authoriled agent unless he has been given a reasonable opportunity ot beinl heard in the matter; (b) any authoriled agent against whom such order is made; 3s may within one month of the makittg of the order, appeal to the board where the order is made by the collector of central excise, and to the central government where the order is made by the board, to have the order cancelled; and (c) no such order shall take effect until the expiration of one 40 month from the making thereof, or, where an appeal has 'been  preferred, until the disposal of the appeal 132 (1) without prejudice to any power to make rules contained general eliewhere in this act, the central government may make rules con- power to sistent with this act generally to carry out the purposes of this act make rul- (2) in particular, and without prejudice to the generality of the s foregoing power, such rules may provide for all or any of the following matters, namely:-(a) the time at which and the manner (including affixation of bander01s, wrappers or labels) in which the duty or duties leviable on any excisable goods shall be paid; 10 (b) the allowance for changes in bulk of, or evaporation loss in, excisable goods for determining liability for the payment of duty thereon, of any person who produces, cures or manufactures such goods or who deposits such goods in a warehouse; (c) the determination of the date or dates for the purposes of 15 application of rate of duty or tariff valuation under clause (c) of section 15; (d) the conditions subject to which excisable goods may be deposited without payment of duty in a place, other than a warehouse, approved by the collector of central excise under section 20 18; (e) the extent to which, the conditions and limitations subject to which, th'e time at which and the manner in which, credit of duty shall be allowed and set-off thereof shall be made under section 24; 25 <f) the conditions subject to which, and the procedure in accordance with which, the proper officer may permit the removal of samples of excisable goods under section 25: (g) the declaration required under section 37, the form thereof, the manner in which it shall be made, and the particulars it shall 30 contain; (h) the form of application for licence under section 39 or section 45, the form of licence to be granted under section 39 or section 45 or renewed under section 39 or section 46 and the particulars which such application and licence shall contain; 35 (i) the conditions and restrictions regarding possession, storage, sale or transport of excisable goods in any area declared to be a central excise area under section 112; (i) the regulation of removal of excisable goods from the place where they are produced, cured, manufactured or stored or subjected to any process of productwn, curing or manufacture and their transport to or from the premises of a licensed person, or a warehouse, or to a market; (k) the regulation of the packing of excisable goods, including snarktngs on 6uch goods and the containers thereof; (i) the fees to be levied in respect 01-·· (i) the removal of excisable goods from a factory or war  house under sub-section (2) of section 20; (ii) the licences granted or renewed under section 39 or section 45 or section 46 or section 112; 5 (iii) the re-examination of samples under section 113, (iv) the amendments of documents under section 117; and (v) the furnishing of duplicates of documents; (m) any other matter which is to be, or may be, prescribed ~ (1) the board may luake regulations consistent with this act 10 and the rules generally to carry out the purposes of this act general power to make regulations (2) in particular and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely:-(a) the form of application for removal of excisable goods under 1$ section 17; (b) the form of, ard the details to be included in, the accounts and returns required to be maintained and submitted under section 28 134 (1) all rules and regulations made under this act, shall be pub- 20 lished in the official gazette publication ot rules and regulations and laying before parliament of rules and notifications and orders (2) every rule made under this act and every notification issued under sections 9, 11, 12, 13, 17, 21, 24, 29, 31, 32, 34, 35, 41, 43, 48, 51, 65, 67, 70, 112, 119, and 120, and under items nos 15 and iii2 of the first schedule and every order made under section 29, shall be laid, as soon 2$ as may be after it is made or issued before each house of parliblpent while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both houses agree in making any modification in the rule or 30 notificaton or order, or both houses agree that the rule or order should not be made or the notification should not be issued, the rule or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of 35 anything previously done under that rule or notification or order i of 1944 135 (1) the central excises and salt act, 1944, in so far as it relates to excisable goods other than salt, is hereby repealed, that is to say, the said act shall be amended in the manner specified in the second schedule (2) notwithstanding the repeal of the central excises and salt act, 1944, in so far as it relates to excisable goods other than salt, under subsection (1)-repeal of act 1 of 1944 in so far as it relates to excjaable goods other than salt and !!avinp --(a) anything done or any action taken or purported to have been done or taken (including any rule, notification, order or notice made 4$ or issued, or any appointment or declaration made, or any llce!'l\:_, penni_on or exemption granted, or any asbesidlent made, or any confiscation adjudged, or any duty, fees or charges levied, ·ur any penalty or fine imposed, or any forfeiture, cancellation or discharge 5  of any bond ordered) under the said act shall, in so tar as it relates to excisable gooda other than salt and is not inconsistent with the provisions of this act, be deemed to have been done or taken' under the correiponding provisions of this act; (b) any document relating to excisable goods other than salt and 10 referring to the said act shall be construed as referring to this act or to the corresponding provision of this act (3) this act sha i apply to all excisable goods other than sait which are subject to central duty of excise at the commencement of this act notwithstanding that such goods were produced, cured, manufactured, is stored or otherwise dealt with before such commencement (4) where, in relation to any excisable goods other than salt, the period prescribed for any application, appeal, revision or other proceeding under the said act had expired on or before the commencement of this act, nothing in this act shall be construed as enabling any such 20 application, appeal or revision to be made, or a proceeding to be instituted, under this act by reason only of the fact that a longer period there-for is prescribed or provision is made for extension of time in suitable cases by the appropriate authority (5) the provisions of section 50 or, as the case may be, of section 51, 2s shall apply to all excisable goods other than salt warehoused before the commencement of this act as if the operations permissible under those sections were carried out after such commencement (6) any duty, penalty, fee or charge payable in respect of any excisable goods other than salt under the said act may be recovered in the 30 manner provided under this act but without prejudice to any action already taken for the recovery of such duty, penalty, fee or charge under the said act 10 of 1897 (7) 'the mention of particular matters in sub-sections (3), (4), (5) and (6) shall not be held to prejudice or affect the general application 35 of section 6 of the general clauses act, 1897, with tegard to the effect of repeals 136 (1) if any difficulty arises in giving effect to the provisions t)f power tu this act, particularly in relation to traaaitiott from the enactment repeal- remove ed by this act to the provisions of this act, the centra:l government may, diftl-40 by general or special order published in the official gazette, make such cultle • provisions, not incouistent with the provisions of this act as appear to it to be necessary or expedient for the removal of the dttlculty: provided that no such order shall be made after the expiration of two years from the commencement ~ this act 4s (z) every order made undef sub-section (1) shall be laid, as soon as may be after it is made, before each house of parliament while it is ttl -lon for a totl period of thirty days which may be comprised ul one mslion or in two successive sessions, and if, before the expiry of the 'ellion in which it is so laid or the session immediately following, both boules agree in making any modification in the order or both houses agree that the order should not be made, the order shall thereafter have s effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that order i "'  the first schedule10 (su section 7) item no descriptiod of goods rate of duty (i) (2) (3)  i food15 11 sugar, produced in a factory ordinarily using power in the course of production of sugar-"sugar" means any form of sugar in which the 8ucroae content, if expressed 88 a percentage of the material dried to constant weight at onc hundred and 30 fivc degrees of centigrade thermometer would be more than ninety (i) sugar other than khandaari or palmyra nineteen per cent ad va'ortl1l (2) khandasrlstjprthat is to say, sugar in the manufacture of ten per cent adva/of'im 25 which neither a vacuum pan nor a vacuum evaporator is employed (3) palmyruupr-nil 30 that is to say, sugar manufactured from iqgery obtained by boiling the juice of the "palmyra palm" 12 confectionery and chocolates biahty paise per kilogram in or in relation to the manu-facture of which any process is ordinarily carried on with thb aid of power, nambly:-(i) boiled sweets, toffees, caramds, candies nuts (including almonds) and fruit kernels coated with sweetening agent, and -chewing gums (2) chocolates in built or in the form of ilabs, tablets, bars, pastilles or croquettes, whether or not containing nuta, fruit kernels or fruits pjteparbd or presbrvbd foods put ten per ciilt ad valoiwm up in unit containers and ordi narily intended for sale, in-cluding preparations of vege-tables fruit, milk, cllrbals flour starch, birds' eggs, meat, ~lt~&~sa~l~ftg~8sf~g+ otherwisb spbcified ---_ __---------14 coffeecured-"coffee" means the seed of the coffee tree eighty-five rupee per quintal (cofjlfj), whether with or without husk, whether cured or uncured, but does not include the seed while still attached to the tree 15 tea-10 ""tea" includes all varieties of the product known commercially as tea, and 11180 include green tea (i) tea, all varieties except package tea falling within sub-item (2) of this i tern not exceeding sixty-six ~ per kilogram al the central government may, by notification in the olbcial gazcttb, fix: provided that d ffemlt rate l may be fixed for tea produced in different areas having r"jprci to the iverap sale price of such tea for home consumption or export and other : relevant considerations 25 r2' package tea, that is to say, teapacked inay  kind of container containing not more than 27 kilograms net of tea forty-six paise per kiloanm plus the duty for the time beina leviable under lub-item (i) of this item, if not already paid ii beverages and tobacco  tobacco- hi3s | "tobacco"         | means any form    ||-------------------|-------------------|| oc                |                   || tobacco, whether  |                   || cured             |                   || or                |                   || uncured           |                   || and whether       | manu-             || factured          |                   || or                | not,              || stalks and sterna | of                || but               | does              || not               |                   || include any       | part              || plant             | while             || the               |                   || earth            |                   | a unmanufactured2tobacco-per lti1ocram three rupees and fifty paise (1) if flue cured and used in the manufaturc of cigarettes (2) if flue cured and used for the manufacture twenty-seven rupees and fttty of smomg m~s for pipes and cigapaise rettcs (3) if flue cured and not otherwise specified two rupees and fifty palle two rupees and eiahty-ftv pain 4s (4) if other than flue cured and uaed for the manufacture of (a) clgarettea or (b) amoking mixtures for pipes and c:iprettcl one rupee aad  ,-paise so (5) if other than flue cured md not actually uaed for the manufacture of (a) ciaarcttea or (b) imokin, mixtures for pipes and cigaretteb or w bidi-(i) steml of tobacco larpr than 6' 35 milliidctrel in size; | if)      |      ||----------|-------|| tobicco  |       || cured    |       || in       |       || wbole    |       || leaf     |       || form     |       || add      |       || nacbd    |       || or       |       || tied     |       || in       |       || buddles, |       || hanb     |       || or       |       || &uncbea  |       || or       | in    || the      |       || form     |       || of       |       || twiati   |       || or       | coda |------------- --------~---item no description of aood rate of duty (i) (2) (3) ------------------------~-----------------(6) if other than flue cured and not otherwise two rupees and 8fty paise specified (7) if used (or agricultural purposes nil (8) stalks twe(lty-five paise  b manufactuied tobacco-(i) cigars and cheroots o(which the value-per hundred twenty-one rupees (i) exoeedslts 2, a nundrej (ia) exceeds rs 15 a hundred, but does dot exceed rs 25 a hundred twelve rupees and seventy-five lo paise four rupee, and fifty paise (iii) ox;ce~j, rs 5 a hundre i, but j()!$ no: exceed ri is a hundred one rupee and twenty paise (iv) exceeds r& i' 25 a hundred, but docs not exceed rs 5 a hundred (2) ciaarettes - one hundred and twenty-five per cent ad valorem (3) biris in the manufacture of which any three rupees per thousand process has been conducted with the aid of macilinea operated with or without the aid of power  iii mineral fuels, lubricants and related matlirials ill i - m()tor spirit-moto~ spirir, thai is to say,-(i) any mineral oil (excludina crude mineral) oil) which has its bashing point below i ~eventy-six degrees of pahrenheit', thormometer, and which, either by itself or in admixture with any otller substance, ~ is suitable for use a fuel for internal combustion engines; and six hundred and twenty rupee 30 per ki\olitre at fifteen dearet of centigrade thermometer (ii) power alcohol) that is to say, ethyl alcohol i of any grade ~includin~ such alcohol when i denatured or otherwise treated), which'j either by itself or in admixture with anr other substance, is suitable for being used as aforeaaid liquid mixture of hydrocarbons (except for associated impuritiel) derived (rom petrosubstance, and includes any similar 011 projuced by synthesis or otherwise determined in accorjance with the test apecified in this behalf in the rulea made under  jil:2  kerosene-kerosen~  that is to layi any mineral oil (ex two hundred and tho! t y-fi vt - c1uc1tn1 mineral colza oil and t~~tine rupeel per kilo1itere at fifteen substitute) which his a ftame hetgbtof deli- ,of centigrade therme· eightec'n miwetrel or marc and i ',imler ordinarily ueed  iill iuumiaant in oil burning lamps ~,---------| description         | of                  | goode              ||---------------------|---------------------|--------------------|| rate                | ofdutj              |                    || "                   |                     |                    || (1)                 | (2)                 |                    || (3)                 |                     |                    || &pi<lntjtion        |                     |                    || i-the              |                     |                    || expression "mineral | oil"                | has                || the                 | meaning assigned    | to                 || 1                   |                     |                    || to                  |                     |                    || item                |                     |                    || no                 |                     |                    || iii                |                     |                    || i                  |                     |                    || s                   |                     |                    || 10                  |                     |                    || i1xpl               | nation              | i1-"plame         || in                  | the apparatus known |                    || 88                  |                     |                    || the                 | smoke               | point              || lamp                | in                  | the manner         || specified           | in                  |                    || this                |                     |                    || behalf              |                     |                    || by                  | the                 | central government || the                 | official gazette   |                    | 1ii3 refined diesel oils and vaporizing oil·-is that is to say, any mineral oil (excluding mi-reral 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 following requirements :-20 (i) the oil has a flame height of ten millimetres or more but less than eighteen millimetres; or :as (il) the oil has a flame height of less than ten millimetres but has a viscosity of less than one hundred seconds by rejwood i viscometer at one hundred degrees of fahrenheit', thermometer, and contains less than one quarter of one per ("ent by weight of any bituminous substance (i) refin!d diesel oils 30 pour hundred aad elabty-nine rupees per kiiouire at flftccn degrea of cedtiarade thermometer (2) vaporizing oil 35 four bundred add eiabty-ninc rupees per kilolitre at fiaeed dep-ees of centjarade tbermometer 40 explanation-the expressions "mineral oil" , "flashing point" ,and "flame height" have the meanings respectively assigned to them in explanations 1 and ii to item no 1111 ard in explanation 11 to item no 1112 45 diesel oil, not otherwise spbci-cae huatdnd and lxty~t fled, that is to say, any mineral oil whichrupcoa and twenty-five pelle (i) has a flame height of less thad ten midi-~ ~  !~ depeea metres i  -~etcr (i,) contains one quarter of one per cent or more by weight of any _ bitwninous substance i aad 50 (ii,) posicsses a viscosity of lei than one hundred seconds by redwood i viicometer at one hundred desreea of pahrenhe¥' thermometer 55 bxplanalion-the expressions "mineral oil" and "ftarnc height" have the mcljloo inaa respectively assigned to them in &phlnltitm 1 to item no ill· i and ill &p/ljnqlitm 11 to item no iii, 2 lteiil no~ descrlpticm of ,ooda rate of dqt)' (2) (3) (i) i1ls· furnace oil, that is to say, any mineral oil seventy-five rupees and fortywhichfive paise per ituolitte at fifteen deareel of centiarade (i) has a flame height of lesl than ten millithermometer metres; (ia) contains one quarter of one per cent or more by weiaht of any bituminou8 ,ub,-tance ; and (iii) possesses a viscosity of one hundred seconds or mole by redwood i viac:ometer at one hundred degrees of pahrer-heit's thermometer explanat1ora-the expressions "mineral oil" and "flame height" have the meanings respectively assi&ned to them in &planatiora i to item no 111'1 and in bxplanarilm ii to item no 1112 iii· 6 asphalt, bitumen and tar-(i) asphalt and bitumen (includina cut-thirty per cent ad fjtjlof'lm back bitumen and asphalt) natural or produced from petroleum or ebale (2) tar distilled from coal or lignite, and thirty per cent ad fjalor"" other mineral tars, inc1udina partially distilled tan and blends of pitch with creosote oils or with other coal tar distillation products all products derived from re-twenty per cent ad alor,m fining of crude petroleum or shale (whether gaseous, liquid, semi-solid or solid in form), not otherwise specified, including refinery gases, lub-ricatingoiland greases, waxes andcokb  iv vegetable oils and fatsiv· i vegetable non-essential oils, all one hundred and ten rupees and iorts, in or in relation to the manufacture of twenty-five paise per metric which any proeesa is ordinarily carried on with tonne the aid of power iv'':: vegetable producr-or fat which whether by itself or admixture with any other 'substance, hal by hydrosenation or by any other procca been hardened for human consumption  v chemicals v'i pigments colours, paints, enamels! varnishes, blacks and cbllulosj1 lacqubrs-a (i) pigments colours, ~ts and enamels-(i) zinc oxide, red lead white lead and tita-nineteen r jl)ees and yenty-ftve nium dioltide white paise per quintal (ia) aluminium pulle seventy-five paise per itilosram 55 (2) dry colours, name1h the fouowma: lead seventeen rupees and twentychromes and brunswick areca fin: paise per quinntal item no deacription of aoodl rate of dutj, (i) (3) water paint&-sevultcsl rupee and twentyfive paile per quintal () dry distemper including cement-baaed water paints thirty rupeea and fifty paille per quintal (it) oil-bound distemper iii forty-two paille per litre (m) water piament finishea for leather (w) plastic emulsion paint one rupee and five paije per litre (4) oil paints and enamels-() tinting paste (blue) seventy-five paise per kilosram (it) stiff paints nineteen rupees and fifty peiie per quintal sixty-five paise per litre (m) ready-mixed paints and enamels two rupee and fifty paise per kilogram (5) dispered organic pigments ordinarily ueed for the printing of textiles, whether in the form of powder, paste, or in emulsion (6) piamenu, coloun, paints and enamels, not seventeen rupees and twentyotherwise specified five paille per quintal, if iold by wciaht; fifty-six paise per litre, if 80ld by volume b varnishes and blacks-thirty-five paiae per littf' (i) varnishes  eighteen paille per litre (:::) bituminous and coal-tar blacks c cellulose lacquers-(1) nitrocellulose lacquers, clear and pigmented one rupee and fifty paise per and nitrocellulose ancillaries in liquid form litre (z) nitrocellulose ancillaries in semi-solid and fifty paise per kilogram pasty forms (3) cellulose lacquen, not otherwise specified one rupee and forty paise per litre five per cent ad va/drem soda ash y·::: five per cent ad valorem y·3· caustic soda, whether in a solid form or in lye 35 twenty-five per cent ad va/qrmf sodium silicate v • seventeen rupees per quintal glycerine v·s· flfteen per  cent • ad va/orem v6 40 synthetic organic dyestuffs (including pigment dyestuffs) and synthetic organic deriv a-tivbs used in any dyeing pro-cess fifteen per cent lid wuorem v7 4s synthetic organic products of a kind used as organic lumino-phores; products of the kind known as optical bleaching agents, substantive to the pi-bre ---------- ----------_--  - -vi | patent                                          | or                             | proprietary                  | medicines       | ten                   ||-------------------------------------------------|--------------------------------|------------------------------|-----------------|-----------------------|| ad                                              |                                |                              |                 |                       || vaidr""                                        |                                |                              |                 |                       || not                                             | containing                     | alcohol,                     | opium,          |                       || indian                                          | hemp                           | or                           | other           | narcotic              || drugs                                           | or                             | other                        | narcotics       | other                 || than                                            | those                          | medicines                    | which           |                       || arb                                             |                                |                              |                 |                       || bxclusively ayurvedic,                          | un-                            |                              |                 |                       || ani,                                            | sidha                          | or                           | homoeopathic   |                       || _zao"                                        |                                |                              |                 |                       || i-"patent                                      |                                |                              |                 |                       || 01"                                             |                                |                              |                 |                       || proprietary                                     |                                |                              |                 |                       || medicines"                                      |                                |                              |                 |                       || means any drug or medicinal preparation,        |                                |                              |                 |                       || in                                              |                                |                              |                 |                       || whatever                                        |                                |                              |                 |                       || form, for use                                   |                                |                              |                 |                       || in                                              |                                |                              |                 |                       || the internal                                    | or                             |                              |                 |                       || exter-                                          |                                |                              |                 |                       || nal treatment of,                               | or                             | for the prevention           | of              | ail-                  || ments in, human beings or animals which bears   |                                |                              |                 |                       || either on itself or on its container or both, a |                                |                              |                 |                       || oame which is not apecified                     |                                |                              |                 |                       || in                                              | a monograph                    |                              |                 |                       || in                                              | - pbarmacopoea formulary      | or                           | other pub-      |                       || lications                                       |                                |                              |                 |                       || notified in this behalf by the central          |                                |                              |                 |                       || government                                      |                                |                              |                 |                       || in                                              | the official gazette, or which |                              |                 |                       || is a brand                                      |                                |                              |                 |                       || name,                                           |                                |                              |                 |                       || that is, a name or a registered                 |                                |                              |                 |                       || trade mark under the trade and merchandise      |                                |                              |                 |                       || marks                                           |                                |                              |                 |                       || act,                                            |                                |                              |                 |                       || 195&                                            | (43                            |                              |                 |                       || of                                              |                                |                              |                 |                       || 1958),                                          |                                |                              |                 |                       || or                                              | any other                      |                              |                 |                       || mark                                            |                                |                              |                 |                       || such as a symbol, monogram, label, sig-         |                                |                              |                 |                       || nature                                          |                                |                              |                 |                       || or                                              | invented words                 |                              |                 |                       || or                                              |                                |                              |                 |                       || any writing which                               |                                |                              |                 |                       || i                                              |                                |                              |                 |                       || uaed                                            |                                |                              |                 |                       || in                                              |                                |                              |                 |                       || relation                                        |                                |                              |                 |                       || to                                              |                                |                              |                 |                       || that medicine for the pur-                      |                                |                              |                 |                       || pose                                            |                                |                              |                 |                       || of                                              | indicating or                  | so                           | as              | to indicate a connec- || tion                                            |                                |                              |                 |                       || in                                              | the course                     |                              |                 |                       || of                                              |                                |                              |                 |                       || trade between the medi-                         |                                |                              |                 |                       || cine and some                                   |                                |                              |                 |                       || perllon                                         | having the right either        |                              |                 |                       || as proprietor                                   | or                             | otherwise to use the name or |                 |                       || mark with                                       |                                |                              |                 |                       || or                                              | without any indication of the  |                              |                 |                       || identity                                        |                                |                              |                 |                       || of                                              |                                |                              |                 |                       || that penon                                     |                                |                              |                 |                       || explanation                                     | ii-"alcohol",                 |                              |                 |                       || "opium",                                        | "indian                        |                              |                 |                       || hemp",                                          | "narcotic                      | drugs"                       | and "narcotics" |                       || have                                            |                                |                              |                 |                       || the                                             |                                |                              |                 |                       || meanings respectively assigned to               |                                |                              |                 |                       || them in section                                 |                                |                              |                 |                       || 2                                               |                                |                              |                 |                       || of                                              | the medicinal and              | toilel                       |                 |                       || 35                                              |                                |                              |                 |                       || preparations                                    |                                |                              |                 |                       || (ezcise                                         |                                |                              |                 |                       || duties) act,                                    |                                |                              |                 |                       || 1955                                            |                                |                              |                 |                       || (16                                             |                                |                              |                 |                       || of                                              |                                |                              |                 |                       || 1955)                                          |                                |                              |                 |                       |v9 cosmetics and toilet prepara-twenty-five per cent ad valorem tions not containing alcohol or opium, indian hemp, or other 40 narcotic drugs or narcotics, namely:-(i) preparations for the care of the skin including beauty creams, vanishing creams, cold creams, make up creams, cleansing creams, akin foods and tonics, face powden, baby powdcntouetpowden and talcum powdcn; (if) hair lotion, cream and pomade &planation-"alcohol", "opium", "indian so hem~', "narcotic drugs" and "narcotics have the meanings respectively as8igned to them in 5ection z of the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955) v10 nitric, hydrochloric and sul-ten per cent ad valorem s 5 phuric acids (including fuming acu)s and anhydrides therbof), all sorts vii compressed, liquefied or solidified gases, the foqowing, namely:-60 (r) oxygen ten per cent ad valor,m (2) chlorine ten per cent ad va/or", (3) ammonia ten per cent ad ua/orem (4) carbonic acid (carbon dioxide) one rupee per kilogram (5) rcfriprant 18se8, not otherwie specified, twenty per cent ad valo,", 65 auch  iuiphur c1icwde and freon item no , ' description of goods rate of duty , "clljdino na'l7ural, animal or vbgetablb fbrtilizbrs whbn not chbmically trbatbd known commercially ii 1oilp-10 (i) sal~, in ar in relation' ta the manufacture ofwbichanyprocess is ordinarily carried on with the aid of pgwer at of steam for heating-is (2) soap in ar in relaticm ta the manufacture af six and halfpcr cont ad~ which no pr9ces8 has been carried an with the aid of power ar af steam far heatin,  v'iijartilhcialorsy'nthb fic rbsins and !n!irt1ijeu:ent adoalomlt plastic matbrials and articlbs tilbrbof-20 (x) artificial arsyntheticresinsand plastic mate· rials in any form, whether 8olid, liquid or puty, or is powder, ,ranules or flakes or in the form of moulding powder, the followinl namely:-35 (i) condcnsation,pol,-oondensation and poly-additionproduc:ts, whether or not modified or polymerised includin, phcnopilatl,aminoplasts, alkyds, polyulethane polyallyl bsters and other unsaturated polyesten; cia) polymcrisation and copolymerisation products inc;luding polythyiene and poly· tetrahaloethyiene polyisobutylene, poly· tyrene polyvinyl' chloride> polyvinyl acetate polyvinyl ·ohlonaoetate - and other polyvinyl  derivativl:8,·pdywdca, polyacrylic  and pelymethacrylio dcrifttivee and coumuooe-ld<lide i'c8w ; and (iii) cellulose acetate {ii\dudins' di-oreriacetate), cellulose acel8iii butyrate and cellulollc propionate,' (jeiiulote ' "1£citite propionate, bthyl"6lcilulosc ud 'lcuyl oellulolc, whether j!:riciaed -01 doc, and plasticiledoe1l ditrate 4s (2) artic;ies madci of plastics, all sorts, lnc:ludina tubes, rods, sheets, folla"ticp, other ~ iar or profile shapa, wbether jamjnatedor not, and whether riii!l' oibeub1e, iddjadlo, jay-oat tubinp ind polyvinyl obloddc ~ bx61~ioll-forthe purpollc ofbub-i~g:, , 7'plastica •• means the various ariflclal or tic resins or plastic material included 'in subitad (i) organic surfacb-activb agbnts tell pet c:eju till ~ (othbr thans~)i"sultf~  ac-tive prbpaaati s·;om; ylasbing | item                                                           | no    ||----------------------------------------------------------------|--------|| description                                                    |        || of                                                             |        || ,oods                                                          |        || rate                                                           |        || of                                                             | duty   || -------------------------------------------------------------- |        || (2)                                                            |        || (3)                                                            |        | vi manupactured goods classipied chieply,by material vi i tyres-"tyte" means a pneumatic lyre in the manufacture of which rubber i used, and includes the inner tube and the outer cover of such a tyre (i) tyres for motor vehicles - fony per cent ad ci/jon (2) por cycles (other than motor:cycles)-(4) t)'rei - sixty paise per tyre or fifteen per 10 cent ad claior"", whichever is higher  vb(b) tubes thirty paise per t\lbe or fifteen per cent ad valor",, whichever is higher (3) all other tyres - - fifteen per cent ad wlorem rubber products, the following, namely:-(i) lata foam lpodie twenty ~ i r em (a) plates, aheets and strips unhardened, whe-twenty per cent ad clawem ther vulcanised or not, and whether combined with any textile material or otherwise (3) piping and tubina of unhardened wl-fifteen per cent ad valor", canied rubber (4) transmission, conveyor or elevator belts fifteen per cent ad clalor", or belting, of vulcanised rubber plywood, blockboard, lamin-board batten board hard or soft wall boards,or insulating board and veneered panels ; whbther or not containing any material other than wood; cellular wood panels; buil-ding boards op wood pulp or op vegbtablb fibre whe-ther or not bonded with natu-vi4 paper all aorta (includina puteboerd, nuli-board, itrawboard and cu-dboard), in or in relation to the manufacture of which any/io" c:eaa it ordinarily carried on with the ai  of | item                                        | no                    ||---------------------------------------------|------------------------|| dcecription                                 |                        || of                                          |                        || goode                                       |                        || rate                                        |                        || of                                          |                        || duly                                        |                        || (i)                                         |                        || (2)                                         |                        || (3)                                         |                        || s                                           |                        || (2)                                         |                        || blotting, toilet,                           |                        || target,                                     |                        || tissue other                                |                        || than                                        |                        || fifty                                       |                        || paiee                                      |                        || cigarette tissue, teleprinter, typewritinl, |                        || manifold,                                   |                        || bank,                                       |                        || bond,                                       |                        || art                                         |                        || paper,                                      | chrome                 || paper, tub-iized paper, cheque paper, atamp |                        || paper, cartridge paper,'parchment,          |                        || and                                         |                        || coated                                      |                        || board                                       |                        || (including art board chrome                |                        || board                                       |                        || and                                         |                        || board                                       |                        || for playing                                 |                        || cards)                                     |                        || 10                                          |                        || 3)                                          | printing               || and writing                                 |                        || paper,                                      |                        || packing                                     |                        || and thirty-five                             |                        || palae                                      |                        || wrapping paper, strawboard and              | pulp-                  || board,                                      |                        || includin                                   | grey                   || board,                                      |                        || corrugated                                  |                        || board, duplex and triplex                   |                        || boards,                                     |                        || other                                       |                        || iorta                                      |                        || 15                                          |                        || (4)                                         | all                    || other kinds                                 | of                     || and                                         |                        || paper                                       |                        || board                                       |                        || fifty                                       |                        || paiie                                      |                        || not                                         | otherwitre specified  || rayon                                       |                        || and                                         |                        || synthetic                                   |                        || fmres                                       | and                    || forty-five                                  | rupees                 || per                                         |                        || idlop'ld'l                                 |                        || yarn                                       |                        || ~lq"atio"-"jlayon                         |                        || and synthetic tibres                        |                        || and                                         |                        || yarn"                                       | hall                  || ftbroa and                                  |                        || yam                                         | made out af!jian-mllde || ftbr~                                      |                        || vi6                                       |                        || cotron                                      | twist,                 || yarn and                                    |                        || 1lirj!ad,                                   |                        || all                                         |                        || sorts,                                      | sized                  || u                                          |                        || form                                       | including akeins,      || cops,                                       |                        || conet                                      |                        || bobbinl,                                    | pims,                  || reels,                                      |                        || cheetrel,                                   |                        || ball                                       |                        || or                                          |                        || on                                          | warp beams            || or                                          |                        || in                                          | relation               || the                                         |                        || manuflcture                                 |                        || of                                          | which'any              || ~roces                                     |                        || is ordina-                                  |                        || rily                                        |                        || ~                                           |                        || on                                          | with                   || the                                         |                        || lid                                         |                        || of                                          |                        || power-                                      |                        || (i)                                         |                        || of                                          |                        || c:ounts                                     |                        || 29                                          |                        || or                                          | more                   || 30                                          |                        || -                                           | six                    || rupeea                                      |                        || and                                         |                        || ftfty                                       |                        || palte                                       |                        || per                                         |                        || ki1opn                                     |                        || -                                           | one                    || rupee                                       |                        || per                                         |                        || 1d10judl                                   |                        || ca)                                         |                        || of                                          |                        || counts                                      |                        || lee,                                        |                        || than                                        |                        || 29                                          |                        || 35                                          |                        || ezplmatio"                                  |                        || 1-"count"                                  | means                  || the                                         |                        || size                                        | of                     || yarn expressed                              |                        || u                                           |                        || the number                                  |                        || of                                          |                        || 1000                                        |                        || metre                                       |                        || banb                                        |                        || per                                         |                        || one-balf                                    |                        || idlogram                                   |                        || &,plaltation                                |                        || ll-f                                       |                        || or                                          | multiple               || fold                                        |                        || yarn,                                       |                        || "count"                                     |                        || means the                                   | count                  |vi, woollbnyarn, all sorts including mitring wool in or in relation to the manufacture of which any proceas is ordinarily carried on with the aid of power-(j) worsted yam-(i) of 488 counts and more (ia) of less than 485 counts 45 (2) others  explanation,-"count" means the size of single yarn expressed ii the number of 560 yard hanb per pound  cotion fabrics-so vi8 "cotton fabrics" means all varieties of fabrics manuiactured either wholly or partly from cotton and includes dhoties, sbrec8, chidden, bed-sheetb, bed-spreads, counter-panea, table-:laths, embroidery in the piece, in strips orin motifs and fabrics impregnated or coated with preparations of celluloae derivatives or of other artificial plastic materials but does dot iacludc any such fabric if it codtainl-60 () 40 per cent or more by wreight of wool; (ia) 40 per cent or more by weight of silk; or l' (2) others-(0) cotton~ superfinethe, is)'o '18y bncs in which the ·bighty paisclicii'ltluareaetre average count of yarn is 488 or more (6) cotton fabrics, ftnethad8 to 88y, fabrics in which the averqe eighty paise per aqaare metre b embroidery, in the piecll, in'ltripa or in  the 'cnty i far  the ~ belq motifl, in or in relation to the mapul'aa1kc of 'leviableon tobit bate fabriai which any proccll i8 ordinarily au:riod on if not ajradtr·peid, twenty so with the iiid of power per cent· lid - c cottod fabric:i impiclllultldol coated·with the dutyfor the time beina preparation8 of cellulose derivatina· 01' of jevilble oft tile tc fabrlc:a, other arti&iai p1utic materills if not already paid, "",  twenty  ,  per cliiilt 114 fjalorim • __ --__________________________________________ 55 | deacription                            | of            | goods                     ||----------------------------------------|---------------|---------------------------|| rate                                   |               |                           || of                                     |               |                           || duty                                   |               |                           || item no                               |               |                           || (i)                                    |               |                           || (a)                                    |               |                           || s                                      |               |                           || ~~                                     | 1_"~          |                           || fwiql'h' meidl,                        |               |                           || ,fa~                                   |               |                           ||                                      |               |                           || 1!l1lli                             |               |                           || '1idder                                |               |                           || ~ttom                                  |               |                           || a                                      |               |                           || of                                     |               |                           || t                                      |               |                           || ii'item                                |               |                           || wbich                                  | ,            |                           || eubtccwd                               |               |                           || t,q                                    |               |                           || tb,e                                   |               |                           || ~~s                                    |               |                           || ofembrojd-y,                         |               |                           || or                                     |               |                           || which                                  |               |                           || areimp~ptea                            |               |                           || u                                      |               |                           || coated                                 |               |                           || with~­                                  |               |                           || tiodi                                  | of            |                           || c:eiluiose                             |               |                           || 'derniveb                              | or            | of                        || materials                             |               |                           || bspldltlltiora                         |               |                           || ii-"count"                            |               |                           || meldlooudt                             |               |                           || ofgrey                                |               |                           || )'ald                                 |               |                           || 10                                     |               |                           || l,lanarion                             | ilt-for      |                           || the                                    |               |                           || purpose                                |               |                           || of                                     | de            |                           || term                                   |               |                           || in-                                    |               |                           || in,                                    |               |                           || the                                    |               |                           || average                                | count         | of                        || yarn,                                  |               |                           || the                                    |               |                           || following                              |               |                           || aulea                                  |               |                           || shall apply,                           |               |                           || namely~-                               |               |                           || (a)                                    |               |                           || yam                                    |               |                           || used in                                |               |                           || the borders                            | or            |                           || aelvodgee                              |               |                           || shell                                  |              |                           || be                                     | ignored;      |                           || is                                     |               |                           || 20                                     |               |                           || (6)                                    |               |                           || for multiple-fold                      | yam,          |                           || the                                    |               |                           || count                                  |               |                           || of                                     |               |                           || the                                    |               |                           || basic                                  |               |                           || lingle                                 | yarn          | shall·be                  || tuen'1dci                              |               |                           || t:de                                   |             |                           || number                                 | of            | end                      || per                                    |               |                           || 2s'                                    |               |                           || 4miuimewea                             |               |                           || ill                                    |               |                           || tile '                               |               |                           || reed                                   |               |                           || or                                     |               |                           || the                                    |               |                           || number                                 |               |                           || ofp                                    | __            |                           || per,a!'                                |               |                           || "miiu,,'                             |              |                           || metres,                                | a8            | the caae may be, shall be || multi-                               | ,'           |                          || plied                                  | by            | the                       || number                                 |               |                           || of                                     | plies         |                           || in                                     |               |                           || the                                    |               |                           || yarn ;                                 |               |                           || (c)                                    |               |                           || in                                     |               |                           || the c:ai4iof,fabrica                  |               |                           || manufacturaclfiom,                    |               |                           || cotton                                 |               |                           || and                                    | other         | yarns, the other          || yarns,                                 |               |                           || ahallfix·                             |               |                           || thc-afomcsaigl                         |               |                           || purposc,be~,                           |               |                           ||                                       |               |                           || to                                     |               |                           || be                                     | cotton -jdd ; |                           || 2s                                     |               |                           || (4)                                    |               |                           || tbeafa:ip                             |               |                           || j;oudtshall                           | be            | obtained                  || by "                                   |               |                           || applyidg the following formula, namely | :-            |                           |"(count of warp x number of ends per 2s' 4 jdillimctres in the ,r004)+ccdt,alu' iif 'ftft x ftudlber of pic:b per as' 4 millimetres), 30 (number of ends per 2s' 4 millimelrcs in the reed) + (number of picks per 2,' 4 mntimetra), the result being rounded oft', wherevel' necessary bytreattdg aq~~ ~1a  qmd1i1fc-more 81 one and disregarding any fraction which ialeti~ thm, ono~f~   silk fabrics-3s "siut cabrica" means au varietid-effbdcs'idiidu-fac:tured either whony or partly from uk and includes embroidary in the piece in strips or in motifs bvt docs not·iaiiede-ay 1ai8b fabric-| (a)           | ifitcontain    ||---------------|-----------------|| 40            |                 || percent      |                 || olimon"~'     |                 || '             |                 || of            | wool;           || (ia)          |                 || if            |                 || it            |                 || contains      |                 || cotton        |                 || or_ljidu-u!k |                 || ql'           |                || bothland      |                 || less          | than            || per           |                 || cent         | by              || of            |                 || ailk ;        |                 |45 (;;') if it codtaida no cottonad6 ljo, arti&iel • - nk and leu than 40 per cent by weijht of suk; or (iv) if manufactured on - haalii_!d: 50  v 110 woollen fabrics- rayonorartificialsidk fabrics- vinrate of duty  description of goods item no motifs, and (ia) fabrics imprepated or cotcd or with preparations of ~j1uloec derivatives of other artificial plastic materials 5 the duty for thetimebeinlleviable on the bale fabrics, if not already paid, plld twenty per cent ad fi'j/orwm (2) bmbroidery, in the pieqe, in strips or in motifs, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 10 (3) fabrics imfreanatcd or coated with pre-the duty for the time beina leviparations 0 cellulose derivatives or of other able od the te fabrics, if dot artificial plastic materials already paid, pi", twenty-five per cent ad valomrl s &plqnation-"base fabrics" means fabrics fallrng under sub-item (i) of this item which are lubjected to the process of embroidery or which are impregnated or coated with preparations of c:e1lulose derivatives or'of other plastic materials 20 vi12  jute manufacturbs (inclooing manufactures of bimlipatam jute or of masta fibre), all sorts-(i) hessians five hundred and fifty rupeee per metric tonne 25 u) all other descriptions of jute manufac-three hundzcd' and fifty rupcei tures not otherwise specified (includin~ pert metric tonne cloth, bags, twist, yarn, rope and twme) vi13 30 t&xtilb 'fabrics impregnated or twenty-five per cent ad oaioriiii coated with preparations of cellulose derivativbs or of other artificial plastic mate-llials, not otherwisb specified cement, au varieties vii4-olass and glassw abr-35 vi15 (i) sheet glass and plate &lass - ten per cent ad flaldmii (a) laboratory glassware five per cedt ad f1cilomn ten per cent tid f1alomn (3) glass shells, liiass globes and chjmneya for i amps and lanterns <4) other glassware including tableware - fifteen per cent ad vaiiimit vid chinawarb and porcblainwarb, all sorts-fifteen per cent ad ~ (i) tableware fifteen per cent ad fniidrwii (a) sanitar)'ware ten per cam ad f1tii6mii (3) olazed tile 45 ten per ~t ad dtj/omii (4) not otherwise specified ~-"chinaware" indudes all &lazed claywate but does not include terricotta item no  c, description of gooda rate of duty (z) (i) vi17 asbbstos-cbmbnt ~y; t;:!;§, all ten pu ~t ad valor"" sorts, including, ,~t aj)ju cor-ruga tho shbltts, ·l>ipbs and11jbbs andtilbs s ,: vlii  i; sil'vbr seven paiae per every ted iz'idii vlj9 iron in any crudb form including pig forty-five rupees per metric / ken; left, boo, moilc!a uon·ormmcllt'id any tonne -  i'· ~'ehtipc or me 10 vi~ stbbl ingots inc1udng atecl melting scrap seventy-five rupeea pel metric tonne vizi coppbr and coppbr alloys contain-ing not less than ilipty percent by weight of copper-is (i) in an1 crude form including ingots, bars, one th9uaand and five hundred blocb, slabs, billets, sholl and pellets rupees per metric tonne (3) wire bars, wire i'odi and caatidp, aot other-one t001iiiila and five hundred wite pecijied rupeeljper metric tonne ,{s)'aia&m6c:w, the following namely, plates, twotbqonand rupees pel metric 20  ,-,~ stripa and foils in any form or ize tonne 1'\\:r,1ib2' ;, -4ronorstbbl pkodudrs, the-pollow-lng, nambly:-(i) semi-finished atetl indijd;""bloomsi billetej pifty"~ per metric tonne 2s ajaba, ahcct, bars, tit! 'baftudiwe bars ' ft6u  tbe-'esciae duty for the time beini leviable on atcc1 inaots (a) ban, rocia, coils, wiles, joists, girders, ansjes, fifty rupeea per metric tonne dwmela, tees, beams, zcda, tiouah p~ and plus the excise duty for - ~ 30 au other rolled, forged or cxtrudn" "'8bapea ,' 'tila <:beii:it i leviable r ddf stcoi and 1ccti0dl, dot otherwise ipccificd inaots ' (3) piatca and ahects (includidi uni:oatcd platcl three hundred rupcca per  ,  aad __ ia&eaded for tinning and foi'llllluch    1iieu'ie ~e plus the cxcisc u ridaes, dwmcls, rain water pipes and their duty for the time beida kviablc 3s  ~ jlllldejrom plate"wlbeetabut not '~i iqoll 1ncluai~_iqw __ ul·n, platcl and sheets after tiddidt) and hoopa, au iorta, other than skdp and atrips  \ pifteen percent ad valorlrft ~ s the cxqiac duty for the t1me   be~ 'levilble on pig iron r 4s  ted  the e m~y be -  ' (6) all other steel c:utinp, dot otherwise apeci6cd five per ~ ad v'" s:: the cxci8c c1uty for the  / ·betdli~ od ateel ijl&oci 50 item no description of goods rate of duty ------------------------------------------(i)  zinc-vi23 5 (1) unwrouaht, including idiots, cakes, ban, pite huddrcd rupees per metric bloclcs, hard or soft slabs, billets, platcs, catha tonne des, anodes, pellets, spelter, dross, ashes and broken zinc (z) manufacturea, the following, namely, plates, eight hundred rupees per metri lbeets, cirdes, strips and foila in any fonn or tonne size 10 (3) pipes and tubes ten per cent ad valdrlm  aluminium-vi24· (1) in any crude form includina in(lotl, ban, nine hundred and fifty rupees blocks" slabs, billets, shots and pellets per metric tollde is (2) wire bars, wire rods and caatinp, not other-nine hundred and fifty rupees wise specified per metric tonde (3) manufactures, the following, namely, plates, one thousand four hundred and sheets, circles and strips in any form or size, fifty rupees per metric: tonne not otherwise specified 20 (4) foil, that is a product of thickneas (excluding two thousand rupees per metric any baclttng) not exceedtng o' is nullimetres tonne (5) pipes and tubes, other than c)'truded pipes twenty per cent ad "" and tube • (6) extruded shapes and sections including ex-twenty per cent ad valor", truded pipes and tubes 25 vi:i5 lead unwrought, including ingots, pigs, bloclcs, five hundred rupees per metric anodes, slabs, cakes, and cast sticks tonne viz6 30 tin plate and tinned sheets in-three hundred and hveilty-five cluding tin taggers, and cut-rupees per metric toode tings of such plates, sheets or tagobrs  vii machinery and transport equipmentvii i internal combustion engines, au sorts, namely:-35 (i) those designed for use as a prime mover ten per cent ad fjalt1f'"" for transpon vehlclcs and have been liven for that purpose some special shape, si7e or quality which would not be essential for their usc for any other purpose (2) others five per c:ent ad valor"" vii oz refrigerating and air-condition-ing appliances and maclunery, all sorts, and parts thereof-45 (i) refr!jerators and other refrigeratina thitty per cent ad fja!or,,,, appliances, which are ozdidarily told or o1fercd for u1e u redy asscmbfcd llllita - - uch as ice malrei:i, bottle coolen, dijplay cabinetl and water coolen so (2) air-conditioj!lcn :md other air-condition-thiny per cent ad fialqr,m in appliances, wbich are otdinaniy , sold or oft'ered cor ii reedy aaembled unita, including pacltqe type airconditioners and evaporative type of coolers |                                    | item     | no      ||------------------------------------|----------|----------|| description                        | of       | ,oods    || rate                               |          |          || of                                 | duty     |          || (i)                                |          |          || (3)                                |          |          || parts of                           |          |          || refrratina                        |          |          || and                                |          |          || air-condition-                     |          |          || forty per cent                    |          |          || ad                                 |          |          || valorem                           |          |          || in,                                |          |          || appliances                         |          |          || and                                |          |          || machinery,                         |          |          || au                                 |          |          || lorta                             |          |          || vii)                             |          |          || s                                  |          |          || electric                           | motors,  |          || all                                |          |          || sorts                              | and      |          || parts                              | thereof, | namely:- || fifteen per cent                  |          |          || ad                                |          |          || ~alorem                           |          |          || (i)                                |          |          || those                              |          |          || desi,ned for                       |          |          || usc                                |          |          || in circuits                        | of       | less     || than                               |          |          || 10                                 |          |          || amperes and at a preesurc not      |          |          || exceed                             |          |          || in,                                |          |          || 250                                |          |          || volts                             |          |          || (2)                                |          |          || those designed for use in circuits | at       | a pres-  || sure exceeding                     |          |          || 400                                |          |          || volts, and                         |          |          |(j) with a rated capacity not exceedin, 10 ten per cent ad valor"" hp (;,) exceeding 10 hp  five per cent ad ~,,, (3) all others fifteen per cent ad valmwn is (4) parts of electric motors fifteen per cent ad valor,m &planaticm-this item does not include moton specially designed for use in gramophone ur record playen and all pam of such motors 20 vii 4 power driven pumps (including twenty per cent ad valor,m motor pumps, turbo pumps and monobloc pump sets) for liquids, whether or not fitted with measuring devices viis electric batteries and parts there-of-(i) dry  fifteer per cent ad valor,m (2) storaae fifteen per cent ad valor,m (3) parts of storace batteries, the following, seventeen and a half per cedt 30 namely, containna, coven and plates ad flalorem vii6 elbctric lighting bulbs and fluorescent lighting tubbs-(i) vacuum and gas-filled bulb eleven per cent ad fja1ornn (2) fluorescent tubes twenty-two per cent ad vqiorifii 3s six per cent ad valorem (3) sodium and mercury vapour discharae lamps (4) all sorts not otherwise specified sixteen per cent ad wllor"" yi17 electric fans, including air circulators but exciudin, those which are designed for use in an indultnal system as parts indispensable for its operation and have beed liven for that purpose some special shape or quality which would not be clisential for their use for any other purpose-six per cent ad valor"" (i) table, cabin, carriage, pedestal and air circulator fans, not exceeding 406 cnntimetres (2) all other fanl ' eilht and i half per cen' ad ljakrmt '----------------------------------------------------------ltanno | description                              | of                                | goods                     ||------------------------------------------|-----------------------------------|---------------------------|| rate                                     |                                   |                           || of                                       | duty                              |                           || (1)                                      |                                   |                           || (2)                                      |                                   |                           || (3)                                      |                                   |                           || viis                                   |                                   |                           || s                                        |                                   |                           || wireless receiving sets,                 | all                               |                           || sorts,                                   |                                   |                           || tventy                                  |                                   |                           || per                                      |                                   |                           || cent                                    |                                   |                           || ad                                       |                                   |                           || fja/qrem                                |                                   |                           || including                                | transistor                        | sets                      || and                                      |                                   |                           || radiograms,                              | with                              | or                        || loudspeaker                             |                                   |                           || vii9·                                   |                                   |                           || 10                                       |                                   |                           || parts                                    | of                                | wireless receiving        || (including                               | parts                             | of                        || sets                                     | and                               | radiograms), namely,      || electronic                               | valves                            | and                       || transistors                              | and                               | semiconductor             || diodes                                  |                                   |                           || viilo                                  |                                   |                           || electric                                 | wires                             | and                       || sorts,                                   | not                               | otherwise                 || is                                       |                                   |                           || fifteen                                  | per cent                         |                           || ad                                       |                                   |                           || tolcr,,,,                               |                                   |                           || 20                                       |                                   |                           || 25                                       |                                   |                           || (1)                                      |                                   |                           || insulated wires and cables               | of                                | copper,                   || alwniniwn                                |                                   |                           || or                                       | other metals and alloys,          |                           || whether sheathed or unsheathed, the      |                                   |                           || conductor                                |                                   |                           || of                                       | any core                          | of                        || being one specially designed             |                                   |                           || as                                       | a pilot                           |                           || core, has a sectional area not exceeding |                                   |                           || i'                                       |                                   |                           || s                                        |                                   |                           || square                                   |                                   |                           || millimetres in the case                  | of                                |                           || copper,                                  | or                                | not exceeding             || 2'                                       |                                   |                           || s                                        |                                   |                           || square                                   |                                   |                           || milhmetres in                            |                                   |                           || the                                      | case                              | of                        || or of                                    | not                               | more than equivalent con- || ductivity                                |                                   |                           || as                                       | of                                | copper                    || in                                       |                                   |                           || the                                      |                                   |                           || case                                     | of                                |                           || other metals                             | and alloys                       |                           || five per                                 |                                   |                           || cent                                    |                                   |                           || ad                                       |                                   |                           || fjglcwffll                              |                                   |                           || (2)                                      |                                   |                           || all others                               |                                   |                           || 30                                       |                                   |                           || &planation-the                          |                                   |                           || expression "electric                     |                                   |                           || wires and cables,                        |                                   |                           || all                                      |                                   |                           || sorts" used in this                      |                                   |                           || item                                     |                                   |                           || shall not include square                 | or                                | rect-                     || angular conductors, whether insulated    |                                   |                           || or not                                  |                                   |                           || viiii                                  |                                   |                           || domestic                                 | electrical                        | appliances,               || per                                      |                                   |                           || cent                                    |                                   |                           || ad                                       |                                   |                           || va/cm'l                                 |                                   |                           || not                                      | otherwise                         | specified                || 35                                       |                                   |                           || 4                                        |                                   |                           || 0                                        |                                   |                           || explanation                              |                                   |                           || [-"domestic                             | electrical                        | ap-                       || pliances" means electrical appliances    |                                   |                           || normally used in the household and       |                                   |                           || similar appliances used in hotels, rest- |                                   |                           || aurants, hostels, offices, educational   |                                   |                           || institutions, hospitals, train kitchens, |                                   |                           || aircraft                                 |                                   |                           || or                                       |                                   |                           || ships,                                   |                                   |                           || pantries, canteens,                      |                                   |                           || tailoring                                | establishments,                   | laundry                   || sqops                                    | and                               | hair                      || 45                                       |                                   |                           || explanation                              |                                   |                           || i/-interchangeable                      | parts                             |                           || or                                       | auxiliary devices accompanying an |                           || appliance                                |                                   |                           || to                                       | make                              |                           || it                                       |                                   |                           || suitable                                 |                                   |                           || for                                      |                                   |                           || various purposes shall be assessed       | to                                |                           || duty along with the appliance           |                                   |                           | motor vehicles-viiil so  motor vehicles" means all meehanicuy propelled vehicles adapted for uae upon roads, and includes a chassis and a trailer; but doe not include 8 vehicle running upon fixed rails 5s 1) auto-cycles, motor cycles, scooten, one hundred and se\·entyfivc auto-rickshaws and any other tbreeru~ees each or se\"cii and i wheeled motor vehicles half per cent ad fia/or"", whichever is hilher one thousand rupees each or ten per cent ijil tl4dor"", whichever is biiber (2) motor vehicles of not more than 16 hp by royal automobile club (rac) rating 60 item no description of ,oods rate of duty (2) (3) motor cui of more than 16 hp three thoulland rupees ekh ar by royal automobile club (aac) fifteen per aldt ad viilormr rating, constructed or adapted to whichever i, bither 5 carry not more than nine penon, (4) tractors, including arricu1tural ten per cent ad ' - 'a/vretll tractors (5) motor vehiciell, not otherwisespcdfied two thousand five hundred rupees each or twelve and [0 - half per cent ad tjljlor'm~ whichever i biaher - is e-tplal%auon-por the purposes of this item, where a motor vehicle is mounted, fitted or fixed with any weight liftins, earth moving and ,idillar lpec:illieed material handlinl equipment, then web equipment, other than the chassis, shall not be taken into account v)) 13 20 l'ycles, parts of cycles otiier than motor cycles, nambly-(i) free wheels two rupees each (2) rims four rupeea each  vm miscellaneous manufac11jriid articles25 vilii footwear and parts nmreof in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power-(i) footwear ten per cent wi val", •• (2) parts offo()twcar fifteen per cent ad valorem 30 l!jtplanaucm- "footwear" ind\ldea au varieties of footwear whether known as boots, shoes, sandals, c:harrals, or by any other name "m2 cinematograph films-35 (i) unexposed two paise per metre (a) bxposed-() newt-reds add aborts nol ejlcftdidg ,oometrn-(d) of a width of )0 nilllimetres or hiaher fifty paise per metre 40 (ii) below 30 mmlmetrea in width - thirty paise per metre (ii) 'atare 61ms, 1idftr'dlement ihonll, and films not othenriae sped6ed-(ii) of a width of 30 mljllmetrea or hilber (6) below 30 millimetr in width item no dcacription of goods rate of duty (i) (~ vm3· 5 10 gramophones, including record pla ybrs, record playing decks and record changbr dbcks, whetiler mechanical-ly or elbctrically drivbn, wini or without an in-built system of sound reproduction or amplification (acoustic, blectronic or transistorisbd) and parts andaccbssories tilere-of not elsewhere specified, and gramophone records, all sorts-15 (i) gramophones record players record twenty per cent ad vakwelll playing decks or record ehanlft' decks (2) parts and accessories of il'amophones thiti y per cent ad valor",! record players, record playing decks or record chanaer decks (3) gramophone records, all sorts, other fifteen per ~'cnt tjd f,tilor"ij than matrices (1) matrices flit records, impressed thin), per~nt ad fjalwmj (s) gramophone needles or styli-(i) "body made of steel (i) othen twenty-five rercent ad tjakw,'i  matches-30 "match" includes a firework in the form of ii sixl)'-fivc pwbc frr c"ciy 1000 match; and, where a match-stick bar more matchcto ,'r frik1ion thertof heads than one capable of being ignited h~' striking, each fluch head shall be deemed to bt a match viii 5 mechanical llghi'ers-35 "mechanical lighter" menns any mcchnnkal thnc rupee~ per iight"l or chemical contrivance for causing ignition which is portable and which operates by producing a spark or ft8me whether by itsc:1f or when brought into contact with ps, and includes a mechanical iishter i •• ued from a factory in an incomplete state or requiring for it5 completion the addidon of a flint vm6 45 stbbl furniture made partiv or wholly of stbbl in or in ju!la twcnt~ perrelli ad t'akw(1l1 non to nm manufaciurb of which any process is ordinari-ly carribd on 'with nib aid of powbr, whbnibr in assembled or unassbmbled condmon one pai  each viii, 50 crown corks with or without washers or other fitiings of oork,rubber,polybthylbneor anyo'ilibr material one peillc!lch vlju 55 p!li'br proop caps for packagln~ all  soats wj11i or wj11io washbbs or onmr fittings of coiut, rubbbr\~ly!'i'imj!ne or any011ier ~ jal-fift nlfch per kilellam wool tops viij9·  the second schedule (see section 135) amendments to the central excises and salt act, 1944 (1 of 1944)long titze-omit "to central duties of excise and" preamble-omit "to central 'duties of excise on goods manufactured or produced in certain parts of india and" section i-in sub-section (1), omit "central excises and" section 2-(i) omit clauses (a), (c), (d), (e) and (k); (ii) for clause (f), substitute-10 is '<f) "manufacture" includes the collection, removal, preparation, steeping, evaporation, boiling or anyone or more of these processes,' the separation or purification of salt obtained in the manufacture of saltpetre, the separation of salt from earth or other substance sa as to produce alimentary salt, and the excavation or removal of natural saline deposits or efflorescence; antl the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the producti<m or manufacture of salt but also any person who engages in its production or manufacture on his own account if the salt is intended for sale;'; 20 (ii\) for clause (h), substitute-'(h) "salt" includes swamp salt, spontaneous salt, and salt or saline solutions made or produced from any' saline substance or from salt earth;'; 25 (iv) in clause (j), for "central government", substitute "government" section 3-for section 3, substitute-"3 there shall be levied and collected in such manner as may be prescribed a duty on salt manufactured in any part of india at the rate fixed annually by a central act" 30 levy and collection of duty on salt omit section 4 section 6-for section 6, substitute-"6 the central government may, by notification in the ofbcial gazette, provide that, from such date as may be specified in the noti-fication, no person shall, except under the authority and in accora-3s ance with the terms and conditions of a licence granted under thls act, engage in the manufacture or any process of the manufacture of salt or salt-petre" manufacture of salt and salt-petre to be 1mbject to licence omit section 8 section 9-in clause (a), omit "or of section 8, or of a rule matte under clause (iii) of sub-section (2) of section 37" section 10-(i) for "any goods" substitute "salt"; s (ii) for "such goods are", substitute "such salt is"; and (iii) for "the goods", wherever occurring, substitute "the salt" section h-for "excisable goods", substitute "salt" section 12-far section 12, substitute-"12 the central government may, by notification in the: ()ftlcial applica-10 gazette, declare that any of the provisions of the central excises tion of the act, 1969, relating to the levy of and exemption fl'o'm excise duties, provisions rebate of duty, warehousing, offences and penalties, confiscation, and cof thte  ~~ procedure relatmg to offences and appeals shall, with such modift- excises cations and alterations as it may consider necessary or desirable to act, 1969, is adapt them to the circumstances, be applicable in regard to like to salt matters in respect of the duty imposed by section 3 on salt" section i6-for "excisable goods are", substitute "salt is"; and in the marginal heading, for "excisable goods", substitute "salt" omit chapter iv 20 chapter v-in the heading, omit "relating to salt" section 37-(1) in sub-section (2)-(a) in clause (i), for "duties of excise", substitute "duty on salt"; and for "the duties", substitute "the \:luty"; (b) for clause (ii), substitute-25 "(ii) prohibit absolutely, or with such exceptions or subject to such conditions as the central government thinks fit, the manufacture, or any process of the manufacture of salt, except on land or premises approved for the purpose;"; (c) omit clause (iii); 30 (d) in clause (iv), for "excisable goods from the place where produced, stored or manufactured or subjected to any process of production or manufacture 8l1d their transport", substitute "salt from the place where manufactured or stored or subjected to any process of manufacture and its transport"; 3s (e) for clause (v), substitute-"(v) regulate the manufacture ar any process of facture, the possession, storage and sale of salt;"; menu-(f) in clause (viii), for "goods", wherever occurring, substitute '"salt"; (g) omit clause (ix); (h) for clause (x), substitute-"(x) impose on persons engaged in the manufacture, storage or sale of salt, the duty of furn~shing information, keeping records and making returns, and prescribe the nature of such information and the fonn of such recortis and re~, the' parti_ 5 culars to be contained therein, and the manner in which they shall be verified;"; (i) omit clause (xi); (j) in clause (xii), omit the proviso; 10 (k) in clause (xiii), omit "or section 28"; (l) for clause (xiv), substitute-"(:riv) authorise and regulate the id8pection of salt factories and provide for the taking of samples, and for the making of tests, of any substance produced therein, and for the inspection or search of any place or conveyance used for the manufacture, 15 storage, sale or transport of sal~;"; (m) in clause (xvi), fot' "goods which are", substitute "salt which is"; ('tt) in clause (xvii), for "any gomis", substitute "salt" 20 (2) in sub-section (3), for "any article", substitute ·'salt" (3) omit sub-section (4) omit the first schedule and the second schedule the central excises and salt act, 1944 was enacted twenty-five year a80· it was a war-time measure enacted to regulate excise duty on a few commodities and is a concise act which leaves almost everything to the ruiea to be made thereunder the act provides that the provisiol18 relating to levy, collection, etc, of customs duty under the customs law may be adapted for the levy, collection, etc, of excise duties although from 1947, there is no duty on salt, the manufacture, supply and distribution of this commodity are being regulated under the provisions of the aforesaid act j 2 now that excise duty is being levied on a large number of commodities, the provisions of the central excises and salt act, 1944 have become inadequate the central excise reorganisation committee also have recommended that the law should be made comprehensive by including in it all substantive provisigns which \1t present form part of the central excise rules, 1944, (jr: are in the form of adaptations from the customs law the committee have further recommended that the proposerd law should not contain any provision relating to salt 3 government, therefore, consider it necessary to consolidate and amend the existing law relating to central duties of excise  • the provisions of the central excises and salt act, 1944 are being suitably amended, as in the second schedule of the bill, so as to confine the provisions thereof to salt alone 5 chapter iv of the central excises and salt act, 1944 which deals with restrictions on transport of excisable goods by sea, applies at present to tobacco only government consiti{'r that the provisions of this chapter, being of little practical importance, need not be retained government further consider that section 8 and the sec<1ild schedule of the act which impose restrictions only on possession of tobacco, need not also be retained for the aforesaid reason e the first schedule of the bill provides far the description of exmabie goods and the rates of duty leviable thereon this schedule cloiely follows the existing first schedule of the central excises and salt act, 1944 except that-(i) the item relating to salt has been omitted; (ii) all other items have been re-numbered; and (iii) in item 15 relating to tea, as so re-numbered, a proviso substantially reproducing the provisions of rule 96f of the central excise rules, 1944, has been added to the effect that different rates of duty may be ftxt! by the central government for different areas having regard to the sale price of tea in internal and external markets and other relevant considerations 7 the present bill leeks to achieve the above objects  1188 (b) ls-118 the notes on clauses explain the more important provisions of the bill new delhi; p c sethi the 19th july 1969  recommendation under articles 117 and 274 of the constitution of india[copy of letter no f 11/1/69-cerc, dated the 19th jul,,1969 from shri prakashchand b sethi, minister of state in the ministry of finance to the secretary, lok sabha] the vice-president acting as president having been· infontk!d c of the subject matter of the central excises bill, 1969, recommends· under article 117(1) and (8) read with article 274(1) of the constitution of india, the introdudion in, and the consideration by, the !ok 8abha of the said bill i (in these notes, the expression "cerc report" means the report of the central excise reorganisation committee and the expression "the existing act" means the central excises and salt act, 1944)  chapter 1clause 2 is the definition clause it follows generally the definitions which form part of the existing act or the central excise rules, 1944, or which have been adapted from the customs act, 1962 or which are of 8 formal nature to make the proposed provisions intelligible the \:!efinition of "factory" in sub-clause (15) has, however, been modified to make it explicit that it includes place or places wherein excisable goods, on manufacture, may be deposited without payment of duty pending their remov~l out of the factory " chapter ii corresponds to chapter ii of the customs act, 1962 clauses 3 to 6 provide for classes of officers of central excise, their awointment, their powers and entrustment of their functic 1s to certain other officers  chapte1' iiiclause 7-1t replaces section 3 of the existing act references to salt have been omitted it has been made explicit that the levy and collection of the duties will be subject to the other provisions contained in the bill the provision~ relating to tariff values in section 3 of the existing act have been put in clause 11 of the bill clause 8 is new and it provides for the basis for charging duty on excisable goods falling under more than one item <1r more than one subitem of the same item of the first schedule clause 9 is new and it provides for assessment of duty on excisable goods produce'd or manufactured in the course of or ancillary to any pl'o'-cess of production or manufacture at the specified stage of such process aftd on specified excisable goods only czquse 10-it seeks to substitute the existing basis of ,'aluation, namely, wholerole cash price of an article of like kind and quality, by that, of,the "normal price" that is to say, the price which it would fetch on a sale in the open market between the buyer and the seller independ-,eat  ofeech other also, the provisions in the clause an\:! those proposed in clause 11 in relation to' tariff values have been made mutually exclusive (compare cerc report, chrpter in, paragraphs 23 to 29, pages 43 to 44  an,d chapter ii, paragraph 25, page 39) ' clause n-it reproduces the provisions of sub-sections (2) and (3) ~f section 3 of the existing act with the further stipulation that tariff wiues will be fixed having regard to trend of market price clatlscp 12 is new and it seeks to provide for inclusion or exclusion of ~'iue or"'\~ht of wrapper, etc, in which the excisable goods may be wrapped or contained, for assessment of duty  clause 13 is new and it provides for assessment of duty on excisable parts, ingredients or components of a manufactured or composite article (compare cerc report, chapter ii, paragraph 26, page 32) ctau'1e 14-1n addition to incorporating the provisions of rule 7 of the central excise rules, 1944, power has been taken to prescribe by rules allowance for charges in bulk of, or for evaporation 108s in, excisable goods for determining the liability of a person for payment of duty on such goods produced, cured or manufactured or deposited by him cla'use 15 seeks to incotporate the provisions of rule 9a of the central excise rules, 1944, relating to the date for determination of rate of duty or tariff valuation in respect of excisable goods removed on payment of duty from a factory or warehouse or curers' premises the date for determination of such rate or tariff valuation in other cases will be regulated by rules cla'use 16 provides for self-assessment and self-rem owl procedure introduced in 1968 for certain excisable goods as the normal pattern of excise control cla'use 17 empowers the central government to require removal of certain excisable goods to be specified on physical verification by the proper officer cla'use 18 seeks to enable excisable goods, on production or manufacture, to be deposited without payment of duty in a warehouse or in any other place of storage approved by the collector of central excise, pending their removal on payment of duty cla'use 19 is new and it provides for the manner in which duty may be assessed and collected on excisable goods, eg, u foam, air-conditioning machinery, etc, manufactured at the place of the consumer clame 20 deals with restrictions on removal of excisable goods subclauses (1) and (2) correspond respectively to the provisions of sub-rule (2) and sub-rule (1) of rule 224 of the central excise rules, 1944 subclause (1) further makes it explicit that where excisable goods are removed after 5 pm on the budget day, they will be charged at the enhanced rate, if any, under the budget proposals the provisions relating to restrictions on removal, beyond the hours fixed by the collector of central excise and on sundays and public holidays, in sub-clause (2) will, over and above the restrictions contained in sub-clause (1), apply to those excisable goods to which the provisions of clause 17 apply clause 21 provides for removal of excisable goods without payment of the whole or part of duty (a) for specified industrial processes (compare rules 192 to 196 central excise rules, 1944) and (b) on deferment of payment of the whole or part of the duty assessed [compare rule 49 (3) , central excise rules, ~944j clause 22 incorporates the provisions of ru!e 9b of the cntni emil! rules, 1944, relating to provtsional assessment of duty the clause fie modelled closely on the lines of the corresponding provisions of section 18 of the customs act, 1962  \, -clause 23-it provides for schemes commonly referred to as the com pounded levy schemes, that is to say, schemes whereby manufacturers on payment of fixed sums related to average production for specified periods are relieved of most excise formalities at present such schemes apply to manufacturers of excisable goods such as khandsari sugar (vide rules 92a to 92f, central excise rules, 1944); fabrics on powerlooms (vide rules 961 to 96mmmmm, ibid); cotton and woollen yam (cf rules 96v to 96x, ibid); electric battery parts (vide rules 96y to 96zzzz) clause 24-it substantially incorporates the provisions of rule 56a of the central excise rules, 1944, whereunder credit of excise duty or, as the case may be, of the additional duty of customs, paid on materials, component parts, etc, to be specified, is allowed to the manufacturers to be set off against the duty that may become due on the finished excisable goods at the time of removal from the factory, etc the object is to lighten the burden of cumulative excise duties or additional duty of customs without the formalities of inbond movement or manufacture, in cases where it is considered expedient so to do clause 25 is new and it is designed to facilitate removal of samples of excisable goods by manufacturers, etc, for trade, business, exhibition or test clause 26-it provides for duty to be assessed by the proper officer according to the best of his judgment in certain cases, eg, where tobacco or coffee is produced without requisite declaration or any excisable goods are cured, manufactured or disposed of in contravention of the provisions in the bill or are not accounted for in accordance with such provisions somewhat similar provisions at present exist in rule 37a and rule 173k of the central excise rules, 1944 clause 27 is new and it provides, subject to certain safeguards, for relief of duty in respect of excisable goods which are ordinarily used for more than one purpose and the rate of duty varies with such purpose the clause is modelled closely on the provisions of section 24 of the customs act, 1962 clause 28 is new and it provides at one place for powers, which are at present scattered over the central excise rules, 1944, for requiring growers, curers, manufacturers, owners of war~houses and other licensees to maintain such accounts and submit such returns as may be prescribed by regulations accounts or returns of raw materials, comp(ment parts or ingredients will be required only in rspect of such excis9ble ~:j;}ds as may be speclfted by notification  chapter ivclause 29-sub-clauses (1) and (2) correspond respectively to subrules (1) and (2) of rule 8 of the central excise rules, 1944, deaung with powers to exempt from duty it has been made explicit that duty exemptions will be in public interest sub-clauses (3), (4) and (5) are new; sub-clause (3) relates to the power to grant relief from duty on excisable ftnished products in the manufacture of which pre-e:x:cise stock!l of excisable goods have been used and the duty, though prescribed for excisable goods at the raw-material stage as well as at the finished pro-·duat stage, is intedded to be levied at one stage onlyi sub-clauh (4) provides for giviag retrospective effect to any duty exemption which wi1l be given in lucha manner that there is no windfall gain to the manufacturers who may have passed on the duty burden to the purchasersi and sub"'claw1e (5) provides for the continuance of certain notifications and orden relating to exemption from duty clame 30 provides for remission of duty on excisable goods which have become unfit for consumption or marketing or have peen lost (jj: destroyed owing to natural or accidental cause or due to any other cause considered unavoidable in a process of manufacture  provisions for this purpose at present exist in rules 27 (4), 49 (2), 147 ami' 149 of the centl'31 excise rules, 1944 clause 31 provides for return of excisable goods to the factory of manufacture or to such other place as mny be specified by notification for the purpose of reconditioning, re-manufacture or removal of defects and, if such goods are for any reason unflt for consumption or marketing, for destruction in respect of the goods so returned, the duty already pail;! will be rebated to such extent and subject to such conditions as may be prescribed similar provisionsexm: at present in rules 86, 97, 97a and 100 of the central excise rules, '1944 clame 32-1t is based on rule 12 of the central excise rules, 1944 a!j recommended bycerc in chapter vii, paragraph 18, page 84 of their report, the grant of rebate of the duty paid on the excisable goods exported out of the country has been made mandatory subject to the prohibitionsandrestrictions under clause 35 and to furnishing proof of export under clause 36 clause 33 incorporates the provisions at present contained in rules 13 and ]4 of the central excise rules, 1944, relating to export of excisable goodsfn bond without payment of duty cl4use34-provilions for grant of rebate of duty on excisable matedais used in ··mamlfacture of goods which ar~~ exported are contjiined in rule 12a of the central excise rules, 1944 to facilliate appjication of common procedures far grant of rebates of excise duties and of tirawbacks of etjstoms duties, the c1a\ule has been drafted closely on the lines of section·!75· of the customs act, 1962 clause 35 is new and it provides for the refusal of rebate of excise au ty in c~tain cases clause 36 is new and it incorporates the provisions of rule 12 of the central excise rules, 1944, for disallowing rebate far failure of the exporter to export or furnish proof of export within the prescribed timelimit  chapter vclcjme37-the requirement of prior declaration for gfowing of tobacco orcoilee, which was hitherto regulated by rule 15of the central extise rthes,1044, is praposed to be incorporated  in the act itself claus!! 88  1t mole or less corresponds to section & et the  tibg act clause 39-it incorporates the provisions of section 7 of the existing act and also seeks to remove certain lacunae clause 40-it incorporates the provisions of rule 181 of the central excise rules, 1944 it has been made obligatory that the person whose licence is to be cancelled shoul'cl be ¢ven reesonable opportunity to show c~use why the licence should not be cancelled provision has also been made for a time-limit of two months (with power to extend it by a ful:'-ther period of one month) for which a licence may be suspended <:lause 41 is new and it authorises the board to exempt any cjass of ekcisable goods or class of persons from the licensing provisions such exemptions, at present, are regulated by executive instructions  chapter vinew; warehousing provisions contained in chapter vii of the central excise rules, 1944, are partly rules framed under section 37 (2) (mit) of the existing act and partly adaptations from the repealed sea customs act, 1878 these were designed for application to w1i!lanufactured products such as tobacco and coffee extension of excise coverage to petroleum products later necessitated grant of warehousing facilities for these products the provisions now proposed are more broad-based for application both to manufactured and unmanufactured products, and have been modelled on the parallel provisions in the customs act, 1962 clauses 42 to 61 of this chapter are explained below clause 42-this clause provides that no excisable goods shall be deposited in a warehouse or, where such goods have been so deposited, be removed therefrom for home consumption or for export or to another warehouse or be otherwise dealt with except as provided by or under tbe act the clause i8 on the lines of section 71 of the- customs act, 1962 and rule 144 of the central excise rules, 1944 clause 43-it continues the existing provisions in rule -1st of- ·the central excise rules, 1944, whereby only such excisable goods, as, are specified in a notification, can be warehoused or removed from one wm:ehouse to another clause 44, 45 and 46 deal with the grant and renewal of warehouse:! licences both public and private warehouses will be licensed hereaftl!r;· clause 47 provides for the execution of bonds bywql'ehb1i1te 1teensees itt r~et of warehoused goods and is based on rule 140of,the central excise rules, 1944 'lbeform of bonds and the conditiotls thereof whl be prescribed by rules clause 48-sub-c1ause (1) of this clause provides for the condi~ons stlbject to which, any excisable goods may be deposited in a warehouse and is based on rule 141 of the central excise rules, 1944-suba'clatl'lte (2) is new and it" pl'dvldes for a time-llmltbeyon~'wh1cb t1te excisable goods shall not be deposited in a warehouse cz4uae 4q~under rule 145 of the central exqise rules, 1944, excisable goods are allowed to remain in a warehouse uniformly for a period of three years with powers for the collector of central excise to extend this period by a further period of two years in the aggregate under the proposed clause, while a period of three years will continue to be the norma~ warehousing period, such period can be extended for good and sufficient reason by such authority and by such period as may be prescribed ~  cza'd8e 50 substantially reproduces rule 143 of the central excise rules, 1944 relating to' the owner's right to deal with warehoused goods clause 51 is new and it provides for allowing manufacturing operations in relation to wql'ehuused goods and for the grant of remission of duty on refuse or waste, if any, arising out of such operations (compare section 65, customs act, 1962) clauses 52 and 53 are based on the provisions of rules 152, 153, 154, 156a and 156b of the central excise rues, 1944, for regulating removals of warehoused goods without payment of duty from one warehouse to another ; :'1;&i czause 54 is new and it provides that excisable goods initially removed for deposit in a warehouse or removed from one warehouse to another, may, before deposit or re-warehousing, be cleared for horne consumption or export or diverted for deposit in another warehouse claube 55 reproduces the provisions of rule 159 of the central excise rules, 1944, enabling re-assessment of warehoused goods in certain circumstances clause 56-this clause provides for-(a) the responsibility and obligations of warehouse licensee in the matter of receipt, storage and custody of warehoused goods, and (b) rights of the owner of such goods for compensation for damage (compare rule 148 of the central excise rules, 1944) clause 57-it corresponds to rule 160 of the central excise rules, 1944, which has been recast so as to clearly place the onus on the licensee of the warehouse for the deficiency found therein a time-limit has been prescribed for payment of duty demanded in respect of the deficiency, if any clause 58 incorporates the provisions of rule 160 of the central excise rules, 1944, in so far as they relate to goods improperly removed from a warehouse or are not removed from a warehouse within the prescribed warehousing period provision has been made for a time-limit within which the owner of such goods will have to pay the duty due clause 59~this ,:llause provides for cancellation of warehouse licences in certain circumstances ' cl4~e 60 inc9rporates the provisions of rule 140 of the central excise :auies, 1944, in so far as they relate to the refusal of abatement of duty or allowance on account of deficiency of quantity, strength or quality occurring in the goods aft~r cancellation of licence for a wareh~us~; of rule' 145a requirmg the owner to remove the goods warehoused either for hom~ consumption or for export within a specified period and of rule 181 agamst payment of compensation to the licensee for rea:>on of such cancellation clause 61 reproduces the provisions of rule 150 of the central excise rules, 1944, for deposit of excisable goods in a customs warehouse  chapter viichapter iii of the existing act, inter alia, deals with the powers of central excise officers to arrest and the procedure to be followed therefor the powers to search premises or to seize things, etc, are derived by way of adaptations from the customs act, 1962 such adaptations in practice have proved cumbersome clauses 62 to 74 seek to group at one place the powers of search, seizure and arrest as follows:-clause 62-1t incorporates the provisions of rule 197 of the central excise rules, 1944 the central excise officers are also being empowered to inspect any account whether prescribed or not clause 63-it substantially incorporates the provisions of rule 201 of the central excise rules, 1944, in so far as they relate to search·of premises it is modelled generally on the lines of section 105 (1) of the customs act, 1962 clause 64-it substantially incorporates the provisions of rules 200 and 201 of the central excise rules 1944 relating to stoppage and search of conveyance or animal it is modelled on the lines of section 106 of the customs act, 1962 clause 65-it seeks to incorporate the provisions of section 13 (1) of the existing act in relation to powers of arrest sub-section (2) of section 13 in the existing act, which confers powers on central excise officers to arrest persons who refuse to give their correct name or residence, has been omitted, being unnecessary clause 66-1t incorporates the provisions of section 18 of the existing act in regard to the manner in which searches and arrests are to be made with the modification that in relation to searches, report thereof is to be made to the collector of central excise instead 01 to the magistrate as in section 105 (2) of the customs act, 1962 clauses 67 and 68 seek to incorporate the provisions of sections 19 and 20 of the existing act in regard to disposal of persons arrested and the' procedure to be followed by the oftleer-in-charge of police ,station clause 69-1t seeks to reproduce the provisions of liection 21 of the existing act in regard to inquiries made by central excise officers against arrested persons sub-clause (3) is new and is based on the corresponding provisions of section 16 (3) of the medicinal and toilet preparat1?ns (excise duties) act, 1955 it will be' obligatory for the officers acting under clause 67 or 68 to produce the arrested persons before the nearest magi'ltrste within a period of twenty-four hours of arrest excluding the time necessary for the journey from the place of arrest to the court of the magistrate [compare also article 22 (2) of the constitution] clause 70 corresponds to section 14 of the existing act and it prevides fer the summoning of persons to give evidence, etc, in inquiries under the act clause 71 is new and it substantially incorporates the provlslons of section 110 of the customs act, 1962 hitherto adapted under section 12 of the existing act for application to central excise cases in respett of seizure of confiscable property including documents where, however, it is impossible for the central excise officer to take physical possession of the goods, conveyance, animal, etc, he may issue notice to the owner, etc, not to remove, part with or otherwise deal with the goods, conveyance, animal, etc, except with his previous permission subject, of course, to suitable safeguards against possible abuse clause 72 is new and it requires the officer making a seizure or arrest to furnish, on demand, reasons in writing for the seizure or arrest [compare cere report, chapter ii, paragraph 32 (vi), page 34 and article 22 (1) of the constitution] clause 73-1t 'provides for custody and retention of documents, etc, produced in response to summons issued under clause 70 or seized under clause 71 [compare cerc report, chapter ii, paragraph 32 (v), page 34] ctause 74 provides for sale, during the pendency of any proceeding, of confiscable property if such property is of a perishable or hazardous nature and where such property is an animal, if the owner thereof fails to provide for its upkeep from day to day the clause makes it explicit that such property, if land or building, shall not be 80 sold  ptapter viiiclause 75 is new and it groups together various contraventions which would render excisable goods liable to confiscation further, infringements of licensing provisions which at present are actionable in a court of law have been brought within the ambit of departmental adjudication [compare cerc report, chapter il, paragraph 32 (iii), page 33] clauae 76-lt substantially incorporates the provisions of section 37 (4) of the existing act relating to confiscation of land, buudinas, etc, in certain cases clause 77 is new and it incorporates the provisions of section 118 (confiscation of packages and their contents) and section 119 (confiscation of goods used for concealing smuggled goods) of the customs act, 1982t which are at present applied to central excise cases under section 12 of the existing act clause 78 and 79 are new and they incorporate the corresponding provilt01ll of section 120 (confiscation of smuggled goods notwithtandin any change in form, etc) and section 121 (confiscation of sale proceedt of smuggled goods) of the customs act, 1962 these provisions are at present applied to central excise cases under section 12 of the existing act   clause 80 is new and it incorporates the penal provisions of sub-rule (2) of rule 200 of the central excise rules, 1944, for failure to stop a conveyance or ammal when so required by proper oftlcer (compan clause 64) but the penalty proposed has been enhanced clause 81-it is new and provides for penalty for certain acts the existing limit of rs 2000 is proposed to be enhanced to rs 5000 or three times the value of goods whichever is greater [compare cerc report, chapter ii, paragraph 32 (iv), pages 33 to 34] clause 82 is new and it substantially incorporates the provisions of rule 151 of the central excise rules, 1944 relating to offences with respect to warehousing clause 8a-1t is new and provides for penalty for fraudulently obtaining exemptions, etc, of duty clause 84 provides for penalty for not accounting for excisable goods the provisions of rule 223a of the central excise rules, 1944, have been recast on the lines of the corresponding provisions of section 116 of the customs act, 1962 clause 85-it incorporates the provisions of section 9 of the existing act relating to failure to furnish the required information or to furnishing of false information and of rule 226 of the central l!xcise rules, 1944, in the matter of improper maintenance of accounts the maximum penalty proposed i3 rs 5000 in either case clame 86-1t incorporates substantially the provisions of sectioil 37 (3) of the existing act and rule 210 of the central ex,cise rules, 1944 except thrt the limit on penalty has been enhbl'lced from rs 2000 to lb 5000 clause 87-1t incorporates the provisions of section 33 of the existing act with the modificatioft that in respect of central excise officers other than the collector of central excise, the adjudicating powers will be specifted by notification in the oftlcial gazette clause 88 is new and it seeks to incorporate the provisions of section 124 (issull of show-cause notice before conftscation of goods, etc) of the custom'1 act, 1962, which are applied at present to central excise cases under section 12 of the existing act clause 89-sub-clause (1) of this clause reproduces section 34 of the existing act sub-clause (2) which is based on sub-section (2) of section 125 of the customs act, 1962, is intended to make it explicit that any ftne in jie!u of confiscation will be in addition to any duty and charges payable in respect of the property involved clause 90-it incorporates the provisions of rule 211 of the central excise rules, 1944 to the effect that property on confiscation is to vest in centra! government clause 91-it incorporates the provisions of rule 212 of the central excise rules, 1944, relating to disposal of confiscated property in respect of which option to pay fine in lieu of confiscation has not been exercised it also provides that during pendency of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard in the matter, direct the officer adjudging such confiscation to sell, destroy, etc, such property in such manner as may be specified by that authority clause 92-it incorporates the provisions of rule 212a of the central excise rules, 1944, relating to storage and upkeep charges in respect of property confiscated and redeemed clause 93 is new as in section 127 of the customs act, 1962, the award of any confiscation or penalty by a central excise officer will not prevent the infliction of any punishment under any other provision of the act or under any other law  chapter lxclause 94-sub-clauses (1) and (2) seek to revise sub-section (1) of section 35 of the existing act to the effect that-(i) appeals against orders passed by central excise officers lower in rank than the collector of central excise will lie, as in customs, to separate appellate collectors appeals against orders passed by such collector will, however, continue to lie to the central board of excise and customs; (ii) the appellate authority has been empowered to extend on sufticient cause being shown the period within which an appeal may be filed; (iii) the existing provision that an order in appeal shall not have the effect of enhancing any confiscation or penalty is being omitted; (iv) before enhancing duty, etc, the appellate authority mu"t give "reasonable opportunity" of being heard to the personconcem ed; and (v) provision has been made for the appellate authority to refer the! clue back to the adjudicating officer and to give directions for ciisposal sub-clause (3) repeats the provisions in sub-section (2) of !'ection 35 of the existing act without any change the clause, as a whole, has been bro~ght in line with the provisions in section 128 of the customs act, 1962 clause 95-the clause provides that if a person aggrieved by any d"cis;on or order desires to appeal against it, he shall deposit the amount of duty, etc, pending such appeal (compare section 129, customs act, 1962) , clause96 is new and it incorporates the provisions of section 130 of the customs act 1962 relatin~ to powers of the board to review decisions, ~tc [compare cerc report, chapter ii, paragraph 32 (vii), page 341 c~u8e97-tpis clause provides for revision by central go~e~ninent (compare section 131 of the customs act, 1962)  chapter xclause 98 seeks to revise section 9 of the existing act it specifies the offences for purposes of prosecution for offences of serious nature, the punishment proposed is imprisonment for a term which may extend to two years or fine or both for less serious offences, the punishment· proposed is imprisonment for a term which may extend to six months or fin,e or both the clause has been drafted on the lines of the corresporid~ ing provisions of sections 132, 133 and 135 of the customs act, 1962 clauses 99 and 100-·-these clauses repeat without change the provision& of section 17 and section 22 of the existing act relating respectively to punishment for connivance at offences and to vexatious search, seizure, etc, by central excise officers clause 'lol-1t provides for punishment of central excise omce~s who fail to perform their duty sub-clause (1) reproduces the provisions of section 23 of the existing act sub-clause (2) incorporates the corresponding provisions of sub-section (1) of section 136 of the customs act, 1962 relating to connivance by officers of custo'ms at offences subclause (3) reproduces the provisions of sub-section (3) of section 136 of the customs act, 1962 and of rule 232 of the central excise rules, 1944, reklting to unauthorised disclosure o'f information by officers with the modification that in certain specified circumstances the central excise officers may disclose information learnt in their official capacity clause 104 is new; it places the onus on the person concerned to prove that he possessed the requisite licence, authorisation (lr perlnit clause 105 is new; it seeks to incorporate the provisians 01 section 139 of the customs act, 1962, in respect of presumptions as to documents cl4u1e 10~i-it seeks to repro'duce without change the provi~i0f!s of section 10 of the existing act relating to power of courts to order for· feiture clause 107 is new; it requires the courts to inform the gazetted offtcer of central excise concerned before disposal of any dutiable goods or offending goods produced before them in connection with any offence under any other law [compare cerc report, chapter ii, paragraph 32 (1), page 33]  chapter xiclause 108 is new and it provides for claim for refund of duty fees or charges it is modelled on section 27 of the customs act, 1962 compared to the existing rule 11 of the central excise rules, 1944, the clause seeks to make the following changes:-(a) tb~ time-limit wbichbas been enhanced from three mont~s to one year (with further powers to extend it 111 cases of undue hardship) will govern all refunds and not merely refunds of amountl paid through inadvertence, error or misconstruction; (b) the said time-limit of one year will not apply where the duty haa been paid under protest; (c) refunds arising out of orders passed in appeal or other proceeding will be made without claim clause 109 is new and it seeks to incorporate the provisions of section 28 of the customs act, 1962 ab against the provisions of the existing rules 10 and loa of the central excise rules, 1944 the clause has been so worded as to apply also to duties, charges or fees mt levied provision has been made for giving to the person concerned an opportunity to show cause before requiring him to pay any amount short-levied or not levied the time-limit for issue of the notice has been fixed as one year in ordinery cases and as five years where frau\:i is suspected clause 110 seeks to revise section 11 of the existing act to the effect that-(i) any sum in arrear may be recovered by deducting from the amount, or by attachment and sale of the goods, which may be in the hands of the central excise officer having jurisdiction over the person concerned or in the hands of any other central excise officer even plants, machinery, etc, belonging to the person from whom such sum is due may be attached and sold for exacting the dues; (ii) if the sum is not so recovered, the central excise officer will proceed for its recovery through tax recovery officers who may attach and sell the movable or immovable property of the person, or appoint a receiver for the management of the property (compare section 222 of the income tax act, 1961); (iii) as in custonu;, if the terms of any instrument, eg, bond executed in connection with excise duties so provide, any amount due under such instrument may be recovered by deducting from the amount in the hands of the central excise oftlcer or by attaehment and sale of excisable goods, if any, belonging to such person or through tax recovery officers (compare section 142, customs act, 1962) clause 1h-it incorporates substantially the provisions of clause (tv) of sub-section (2) of section 37 of the existing act, relating to transport of excisable goods clause 112 is new and it provides for powers to define central excise area for facilitating manufacture of specified excisable goods and for that purpose to regulate possession, storage, sale or transport of excisable goods within any such area clause 113-sub-clause (1) incorporates the provisions of rule 56 af the central excise rules, 1944 the provisions have been broad-based so as to enable sampling of both the manufactured an'd unmanufactured products which are required to be examined by a central excise officer or which are subjected to processing, or which are held in stock in a warehouse, for business or for manufacture of excisable goods ~ub-clauses (2) and (5) are based on the corresponding provisions of sectlon 144 of the customs act, 1962, relating respectively to return of samples to the owner after their purpose is over and remission of duty in the samples which are consumed or get destroyed during the course of any test or examination sub-clause (3) provides that where it is not practicable to return the sample to the owner, etc, the market price thereof is to be paid to him -  sub-clause (4) provides for retest of samples on payment of the prescnbed fees clause 114 is new and it incorporates the provisions of section 145 ot the c~to~ ~ct, 1962, relating to the obligation of the owners to perform operations mcldental to examination of goods clause 115 is new and it incorporates the provisions of section 147 of the customs act, 1962, relating to liability of the principal and agent clause 116 is new and it incorporates the provisions of section 148 of the customs act, 1962, relating to liability of the agent appointed by the person-in-charge of conveyance clause 117 is new and it incorporates substantially the provisions of section 149 of the customs act, 1962, in respect of amendment of doc\lm~nts clause 118 is new and it incorporates the provisions of section 130 of the customs act, 1962, to enable sale of excisable goods not being seized or confiscated goods clause 119 is new and it empowers the board to require bonds, where necessary, for securing the dues on excisable goods clause 120 is new and it provides for the conditions and form of bonds 1 t also provides for acceptance of one bond in lieu of any two or more bonds which a person or a class of persons is required to execute clause 121 is new and it incorporates the provisions of rule 229 of the central excise rules, 1944, relating to provision of accommodation a factory or warehouse, with the modification that the provisions will apply only to factories or warehouses where excisable goods to which the provisions of clause 17 apply are manufactured or deposited owners of these factories or warehouses may also be asked to provide residential accommodation for central excise officers cl4use 122 is new and it incorporates the provisions of section 152 of the customs act, 1962, for authorising a central excise officer to exercise functions assigned to his immediate superior clauses 123 and 124-these clauses seek to reproduce without change the provisions of sections 15 and 16 of the existing act cl4use 126 is new and it vests the adjudicating officer, and appellate and revising authorities with powers of civil court for certain matters such oftlcer or authority will be "civil court" tor purp~ses of sections 480 and 482 of the code of criminal procedure, 1898 and wlll have powers to pass orders of interim nature and stay orders clause 127 is new and it incorporates the provisions of section 154 of the customs act, 1962, relating to correction of clerical errors, etc clause 128 is new the existing provisions of rule 205 of the central excise rules, 1944, relating to service of orders, decision, etc, have heen recast on the lines of the corresponding provisions of section 153 of the customs act, 1962 clause 129 is new and it seeks to make the instructions, etc, issued by the board or the collector of central excises binding on the central excise officers (compare section 119 of the income-tax act, 1961) it has been made explicit that no orders, instructions, etc, will be given so as to interfere with the discretion of the adjudicating oftlcer or the appellate collector of central excise clause 131 is new and it provides for appearance by authorised agents in proceedings before central excise officers and appellate and revising authorities on the lines of section 288 of the income-tax act, 1961 clauses 132 and 133-section 37 of the existing act authorises the central government to make rules for carrying into effect the purposes of the act the clauses now proposed seek to authorise the central governinent and the central board of excise and customs to make rules and regulations respectively for carrying into effect the purposes of the act clause 134-this clause provides for laying before parliament of rules and certain important notifications clause 135 is new and it provides for repeal of the existing act, in so far as it relates to excisable goods other than salt, and saves certain actions taken under that act the clause also provides for the continulbnce of the existing act in matters relating to salt the first schedule-it is the same as the first schedule in the exiltlng central excises and salt act, 1944 except for the following changes-, , , (i) item 5 of the first schedule of the existing act relating to &alt has been omitted and all other items have been re-numbered; (ii) in item no 15 relating to tea, provision has been made on the lines of the provision of rule 96-f, central excise rules, 1944, for fixing zonal rates of duty the second schedule-it specifies the amendments necessary to continue the existing central excises and salt act, 1944, in so far u it relates to duty on salt cl,u 4, read with c1aule 3, of the :bill empowers the central gov ernment to appoint officers of central excise for the purposes of the act 2 clause 110 of the biu provi'des for recovery of the arrears at excise d~,1ees, etc, through tax recovery officers under clause 2(31), "tax recovery offioer" means--(i) a collector; fii) an additional collector or any other dlcer empowered to effect recovery of arrears of land revenue or other public demand under any law relating to land revenue or other public demand for the time being in force in the state as may be authorised by the state government, by general or special notification in the official gazett,e, to exercise the powers of a tax recovery officer under the act; (iii) any gazetted officer of the central government, who may be authorised by the central government, by general or specia~ notification in the ofticial gazette, to exercise the powers of a tax recovery oftlcer under the act 3 clause 123 of the bill provides that all officers of police and customs and all ofticers of government engaged in the collection of land revenue and all village oftlcers shall assist the oftlcers of central excise in the execution of the act 4 when the bill becomes law and is brought into operation, the existing machinery will be utilised for the execution of the act however, appellate collectors will heve to be appointed for hearing appeals under clause 94 of the bill at present it is proposed to appoint four appellate collectors 5 from the financial point of view, therefore, apart from the existing itaft employed on the levy and cellection of excise duties the only new feature is the appointment of four appellate collectors in other words, the bill involves no greater financial obligation than what is already involved in the administration qf excise duties under the existing central excises and salt act, 1944, except in the matter of appellate collectors 6 in the year 1968-69, the number of gazetted central excise officers was about 1613 and that af the other establishment (including class iv) was about 30,011 for the year 1968-69, the expenditure budgeted for the administration of excise duties is about & 1349 crores (voted) and rs 50,000 (charg-d) the said amount of rs 1349 crores incjudes rs 44,000 payable to some of the states for collection of arrears of excise duties no sum is payable to the officers of police and customs, vlllage omcers, etc, for assisting the officers of central excise in the execution of the act the additional expenditure on the appointment of four appellate collectors includina their tenographers will be about rs 140,800 per year as follows:- a recurring expenditurecolt no annual emoluments ri ri <i) appellate collector 1,00,800 (b) stenolrapilen 20,000 " x 2&,200 "x 8,000 (c) incidental expenses contingencies etc 20,008 total 140,800  b non-recurring ezpenditur ,-"iil , i nil -  clause 132 of the bill empowers the central government to make  rules to carry out the purposes of the act sub-clause (2) of this c:ause catalogues the matters with respect to which rules may be made these matters, intet alia, include the time at which, the manner in which, the duty or duties leviable on any excisable goods shall be paid; the conditions subject to which excisable goods may be deposited without payment bf duty in a place approved by the collector of central excisel the extent to which, the conditions and limitations subject to which, the time at which and the manner in which, the credit of duty shall be allowed ani the set-off thereof shall be nade; and the form of application lor licence the form of licence to be granted or renewed and the par~iculars which such application and licence shall contain 2 besides clause 132, certain clause5 like clauies 10, 32, etc, also i'ha~,e provision empowering the central government to make rules regarding valuation of goods for purposes of excise duty, the grant of rebate of duty on excisable goods exported, etc 3 the matters referred to above, with respect to which rules are to be made, are matters relating to detail and as such the delegation of the legislative power is of a normal character 4 clause 133 empowers the central board of excise and customs to make regulations consistent with the act and the rules the matters with respect to which regulations may b:! made have been specified in sub-clause (2) of that clause under the said sub-clause (2), regulations may be made by the board with resp::t to the rorm of application for removal of excisable goods and the form of the accounts anti returilj to be submitted by manufacturers, etc th:!se are also matters of detad and as such the delegation of the legislative power is of a normal character 5 certain clauses of the bill like clauses 9, 12, 13, 17, ete, empower the central government to issue notifications spe2cifying the excisable goods to which the provisions of these clauses will apply since the conditions of production or manufacture of various excisable goods differ widely, it is hardly practicable to specify the excisable goods in the clauses themselves the delegation of the legislative power in these clauses is thus also of a normal character 6 the bill aleo contains provisions whereby the central government is empowered to reduce the rigours of excise formalities or the burdea of excise duty in cases of genuine hardship thus, clause 11 empowers it to fix tariff values in respect of excisable goods which are chargeable with ad valorem duty; clause 21 empowers it to specify excisable gooda which may be removed without payment of duty for manufacture or on deferment of payment of duty and clause 24 empowers it to allow credit at excise duty or, as the case may be, of the additional duty unffer the indian tariff act, 1934, paid on materials, component parts or ingredients to be specified in a notiftcation and as are used in the manufacture of specl1ied excisable goods further, clause 29 empowers the ~  --' - ~ central government to exempt either generally or speciaiiy exeisabit goods from the whole or part of the duty leviable thereon and such exemptions may be granted so as to have retrospective effect it is not possible to specify in the bill itself the excisable goods with respect to which the powers under these clauses may be exercised however, guiding lines for the exercise of powers under these and similar other druses have been specified in the clauses themselves the delegation of the legislative power in these clauses is also of a normal charader 7 clause 136 of the bill empowers the central government to make orders for the removal of difficulties in giving etfect to the provi8ions of the act such orders should be consistent with the provisions of the act and shall not be made 'after the expintion of two years from the commencement of the act 8 under clause 134, all rules made under the act and all notifications issued under the :various clauses of the bill, such as clauses 9, 11, 12, 13, etc, will be laid before parliament 9 under sub-clause (2) of clause 136, all orders made by the central government under sub-clause (1) thereof removing di!lculties will also be mid ·beforeparliament (1 of 1944) an act to consolidate and amend the law relating to central duties of excise and to salt [24th february, 1944] whereas it is expedient to consolidate and amend the law relating to central duties of excise on goods manufactured or produced in certain parts of india and to saltj - - - - - chapter i 1 (1) this act may be called the central excises and salt act, 1944 short - - - - - title, exlent and c0mmence ment 2 in this act, unless there is anything repugnant in the subject or deflni context,-tiona (a) "broker" or "commission agent" means a person who in the ordinary course of business makes contracts for the sale or purchase of excisable goods for othersj - - - - - (c) "curing" includes wilting, drying, fermenting and any process for rendering an unmanufactured product fit for marketing or manufacture; (d) "excisable goods" means goods specified in the first schedule a!'! being subject to a duty of excise and includes salt; (e) "factory" means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected wilh the production of these goods is being carried on or is ordinarily carried on; (j) "manufacture" includes any process incidental ~r ancillary to the completion of a manufactured product; and (i) in relation to tobacco, includes the preparation of cigarettes, cigars, cheroots,biris, cigarette or pipe or hookah tobacco, chewing tobacco or snuff; (ii) in relation to salt, includes collection, removal,preparation, steeping, evaporation, boiling, or anyone or more of these processes, the separation or purification of salt obtained in the manufacture of saltpetre, the separation of salt from earth or other substance so as to produce elementary salt, and the excavation or removal of natural saline deposits or efflorescencej (iii) in relation to patent or proprietarymedldnes 81 defined  in item no 14eof the :first schedule and in relation to eotmetlta and toilet preparations as defined in item no 'iff af tat sehedule, includes the conversl&n of powder tntotabl148; or capsules, the labelling or re-iabelling of~ontaldel'l·iateade4jor consumers and re-packing from bulk packs to retail packs or tit ,adoption of any other treatment to render the product marketabll! 'to the ronsuniers; (iv) in relation to goods comprised in item no 1m of the tirst schedule, includes sizing, beam!ng, warping, wrapping, winding or reeling, ot ~ny one or more of these processes, or the converiion of any form of the said goods into another form of sueh goods; and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their produotion or manufacture on his own account; - - - - - (h) "sale" and "purchase", with their grammatical variations and cognate expressions, mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration; - - - - - (j) "salt factory" includes-(i) a place used or ~ntended to be used in the manufacture of salt and all embankments, reservoirs, condensing and evaporating pans, buildings and waste places situated within the limits of such place as defined from time to time by the collector of central 'excise; (ii) all drying grounds and storage platforms and storehouses appertaining to any such place; (iii) land on which salt is spontaneously produced; and a "private salt factory" is one not solely owned or not solely worked by the central government; (k) "wholesale dealer" means a person who buys or sells excisable goods wholesale for the purpose of tradr or manufacture, and fllcludes a broker or commission agent, who, in addition to making contracts ffjr the sale or purch8se' of excisable goods for others, stocks such goods belonging to others as an agent for the purpose of sale  chapter ii lzvy and collection of btt'mt3 (1) there shall be levied and collected in such mander as may be prescribed duties of excise 00 ul excisable goods other than ,;alt which are produced or manufactured in india and a duty on salt manufactured in,o&' imported by land into, any part of india as, and at the rates, set ferth in thefint sche<lule duties 'pecijled in the ftrst schedule to he lev1ed (ia) the provisions of sub-section (1) shall apply in respect of all excisable goods other than salt which are produced or manufactured in india by, or on behalf of, government, as they apply in respect of goods which are not produced or manufactured by government  (2) the central government may, by notification in the ofticial gazette, fix, for the purpose of levying the said duties, tariff values of my articles enumerated, either specifically or under general headings, in the first schedule as chargeable with duty ad valorem and may alter any tariff values for the time being in force (3) different tariff values may be fixed for different clall8ee or descriptions of the same article  - - - - - 4 where under this act, any article is chargeable with duty at a rate determid d t th i nation of epen en on e va ue of the article, such value shall be deeme4 to value be--i' -i , '-':\,iwl\ f th ' ii 'it, or e purpose (a) the wholesale cash price for which an article of the like of duty kind and quality is sold or is capable of being sold at the time of the removal of the article chargeable with duty from the factory or any other premises of manufacture or production for delivery at the ,lace of manufacture or production, or if a wholesale market does not exist for such article at such place, at the nearest place -where such market exists, or (b) where such price is not ascertainable, the price at which an article of the like kind and quality is sold or is capable of being lold by the manufacturer or producer, or his agent, at the time of the removal of the article chargeable with duty from such factory or other premises for delivery at the place of manufacture or production, or if such article is not sold or is not capable of being sold at such place, at any other place nearest thereto e:rplamtimt-in determining the price of any article under this section, no abatement or deduction shall be allowed except in respect of trade discount and the amount of duty payable at the time of the removal of the article chargeable with duty from the factory or other premises l\foresaid !--"  - - - - - i the central government may, by notitlcation in the offtcial gazette, certain provide that, from such date as may be specitled in the notitlcation, no opera person shall, except under the authority and in accordance wlt11 the ~o:~ject terms and conditions of a licence granted under this act, engage fnto licence (a) the production or manufacture or any process of the production or manufacture of any specitled goods included in the first schedule or of saltpetre or of any specitled component parts or ingredients of such goods or of specified containers of such goods, or (b) the wholesale purchase or sale (whether on his own account or as a broker or commission agent) or the storage of any specitled goods included in the first schedule - - - - - restriction on possession of goods specified in the second schedule oftencea and penaltie8 power of courts to order forfeiture i from such date sa ioay be specifiecl in this behalf by the central goverjulleqt by ~flcati«m in the oftlcial gazette, no person shall, except as provided by rules made under this act, have in his possession any goods specifieci in the second schedule in excess of such quantity as may be prescribed for the purposes of this section as the maximum amount of such goods or of any variety of such goods which may be possessed at anyone time by such a person e whoever commits any of the following offen_a, namely:-(a) contravenes any of the provisions of a notification iuud ua,, seotion 6 or of sect~n 8, or of a rule made under clause (iii) of sub-section (2) of section 37; - - - - - 10 any court trying an offence under this chapter may order the forfeiture to government of any goods in respect of which the court is satisfted that an offenee under this chapter has been committed, add may also order the forfeiture of any receptacles, packages or coveri in wbich sllch goods are contained and the animals, vehicles, vessels or qther con,veyancejj used in carrying the goods, and any implements 01' machinery ueed in the manufacture of the goods recovery of awns due to government, u in reepect of duty and any oth£ swns of any kind payable to the centl'al gwerament 11naiw any of the provisions of this act or of the rwes mme thereudder, the otllcer ~powered by the central board of excise and customs constituted under the central boards of revenue act, 1963 to levy such duty 1' require the payment of such sums may 'deduct the amount so payable from any money owing to the person tram whom such sums may be recoverable or due which may be in his hands or under his disposal or control, or may recover the amount by attachment and sale of excisable goods belonging to such person; add if the amount payable is not so recovered hemay prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the collector of the district in which such person resides or conducts his business and the said collector, on receipt of such certificate, shall proceed to recover trom the said person the amount specified therein as if it were an arrear of land revenue applica_ tionof the proviaions of act 8 of'l8'18 to central eliclae dutiea 11 the central goyernment may, by notification ill the 0ftlcia1 gazette, declare that any of the provisions of the sea customs act, 1878, relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating fa ofhnces alia appealashall with, such modificatiojl$ and alterauolls as it j;qib cgosjder ~~ or desirable to ~w\pt them to t~ circ~tances, 1te itppucable in regan to like matters io respect of the duties imposed by section 3  chap'i'ebihpowiirs 4!1lq duties of qiticers and lanl)holdl!lrs - - - - - 18 • ]!:vexy owner of, occ1ij)ier of land, and the agent of ~y such owner 011 o(c1lpiet, in charge of the management of that land, if contraband excisable goods are manufactured thereon" shall in the absence of reasonable excusf: be bound to give notice of such manufacture to a magistrate, owners oroccupiers of land to report or to an officer of the central excise, customs, police, or land revenue department, immediately the fact comes to his knowledge - - - - - manufacture or conh  _ band ex - cisable goods  chapter iv transport by sea24 when any excisable goods are carried by sea in any vessel other than a vessel of the burden of three hundred tons and upwards, the owner and master of such vessel shall each be punishable with imprisonment for a term which may extend to six months, or with fine which may extentl to one thousand rupees, or with both 25 nothing in section 24 applies to-penalties for carrying excisable goods in certain vessels excep_ tions (a) any excisable goods covered by a permit granted under rules made under this actj 54 of 1963 (b) any excisable goods covered by a pass granted by qny oftcer whom the central board of excise and customs constituted under the central baar'ds of revenue act, 1963 may appoint in this behalf; (c) such amount of excisable goods carried on board any vessel for consumption by her crew or by the passengers or animals (if any) on board as the central board of excise and customs consti-54 of 1963 tuted under the central boards of revenue act, 1963, may from time too time exempt from the operation of section 24 26 when any officer empowered by the central board of excise and power of stoppage, search and arrest 54 of 1963 customs constituted under the central boards of revenue act, 1963, to act under this section has reason to believe, from personal knowledge or from information taken down in writing, that any excisable goods are being carried, or have within the previous twenty-four hours been carried, in any vessel so as to render the owner or master of such vessel liable to the penalties imposed by section 24, he may require such vessel to be brought-to and thereupon may-(a) enter and search the vessel; (b) require the master of the vessel to produce any documents in his possession relating to the vessel or the cargo thereof; (c) seize the vessel if the officer has reason to believe it liable to confiscation under this act, anti cause it to be brought with its crew and cargo into any port in india; and penalties for resistjne: office, (,d) where any excisable goods are found on board the vessel, search and arrest without a warrant any person on board the vessel whom he has reason to believe to be punishable under section 24 27 any master of a vessel refusing or neglecting to bring-to the vessel or to produce his papers when required to do so by an officer acting under section 26, and any person obstructing any such officer in the perfor1ll'3nce of his duty may be arrested by such officer without a warrant, and shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to <me thousand rupees, or with both 1188 (b) ls-14 , confiscation of vessel and cargo 18 (j) every vessel (including all appurtenances) in which any excisable goods are carried so as to rentier the owner or master of'such vessel liable to penalties imposed by section 24, the cargo on board such vessel and the excisable goods in respect of which an offence under this act has been committed shall be liable to confiscation on the orders of the officer empowered in this behalf by the central government (2) whenever any customs officer is satisfied that any article is liable to confiscation under this section he may seize such article, and shall at once report the seizure to his superior officer for the information of the oihcer empowered to order confiscation under sub-section (1) and such otticer may, if satisfied on such report or after making such inquiry as he thinks fit, that the article so seized is liable t() confiscation, either declare it to' be confiscated, or impose a fine in lieu thereof not exceeding the value of the article jurisdiction 29 any offence punishable under section 24 or section 27 may be deemed to have been committed within the limits of the jurisdiction of the magistrate of any place where the offender is found, or to which, if a:nested untier section 26 or section 27, he may be brought 30 the central government may, by notification in the official gazette, exempt the carriage of excisable goods within any local limits or in any class of vessels from the operation of this chapter, and, by like notification, again subject such carriage to the operation of this chapter power to exempt from operation of this chapter  chapter v special provisions relating to salt '" '" '" chapter vii  supplemental provisions37 (i) the central government may make rules to carry into effect the purposes of this act (2) in particular, and without prejudice to the generality of the foregoing power, such rules may-| power    ||----------|| centra}  || govern-  || ment     || to       || make     || rules   |(i) provide for the assessment and collection of duties of excise, the authorities by whom functions under this act are to be discharged, the issue of notices requiring payment, the manner in which the duties shall be payable, and the recovery of duty not paid; (ii) prohibit absolutely, or with such exceptions, or subject to such conditions as the central government thinks fit, the production or manufacture, or any process of the production or manufacture, of excisable goods, or of any component parts or ingredients or containers thereof, except on land or premises approved for the purpose; (iii) prohibit abso'lutely, or with such exceptions, or subject to such conditions as the central government thinks fit, the transit of exci!'able goods from any part of india to any other part thereof; (iv) regulate the removal of excisable goods from the place where produced, stared or manufactured ()r subjected to any process of production or manufacture and their transport to or from the premises of a licensed person, or a bonded warehouse, or to a market; (v) regulate the production or manufacture, or any process of the production or manufacture, the possession, storage and sible of salt, and so far as such regulation is essential for the proper levy and collection of the duties imposed by this act, of any other excisable goods, or of any component parts or ingredients or containers thereof;   -  (viii) provide for the appointment, licensing, management and supervision of bonded warehouses and the procedure to be followed in entering goods into and clearing goods from such warehouses; (ix) provide for the distinguishing of goods which have been manufactured under licence, of materials which have been imported under licence, and of goods on which duty has been paid, <jr which are exempt from duty under this act; (x) impose on persons engaged in the protluction or roonufacture, storage or sale (whether on their own account or as brokers (1't commission agents) of salt, and, so far as such imposition is essential for the proper levy and collection of the duties imp<1sed by this act, of any other excisable goods, the duty of furnishing information, keeping records and making returns, and prescribe the nature of such information and the form of such records and returns, the particulars to be contained therein, and the manner in which they shall be cerified; (xi) require that excisable goods shall not be sold or offered or kept for sale in india except in prescribed containers, bearing a banderol, stamp or label of such nature and affixed in such manner as may be prescribed; (xii) provide for the issue of licences and transport permits and the fees, if any, to be charged therefor: provided that the fees for the licensing of the manufacture and refining of salt and saltpetre shall not exceed, in the case of each such licence, the following amounts, namely:-rs licence to manufacture and refine saltpetr~ and to separate anj purifv salt in the so proces~ of such manufacture and refining 2 licence to manufacture saltpctr:: 10 licence to manufactllre su1phate of soia (kharinun) by solar heat in evaporating pans 2 licence to manufactllr~ sulphate of fioja (kharilluli) by artificial heat 2 licence to manufacture other saline substances (xiii) provide for the detention of goods, plant, machinery or material, for the purpose of exacting the duty, the procedure in connection with the confiscation, otherwise than under section 10 or section 28, of goods in respect of which breaches of the act or rules have been committed, and the disposal of goods so detailed or confiscated; (xiv) authorise and regulate the inspection of factories and provide for the taking of samples, and for the making of tests, of any substance produced therein, and for the inspection or search of an, place or conveyance used for the production, storage, sale or transport of salt, and so far as such inspection or search is essential for the proper levy and collection of the duties imposed by this act, of any other excisable goods; - - - - - (xvi) provide for the grant of a rebate of the duty paid on goods which are exported out of india or shipped for consumption on a voyage to any port outside india; (xvii) exempt any goods from the whole or any part of the duty imposed by this act; - - - - - (3) in ffi'lking rules under this section, the central gcvernment may provide that any person committing a breach of any rule shall, where no other penalty is provided by this act, be liable to a penalty not exceeding two thousand rupees and that any article in respect of which any such breach is committed shall be confiscated (4) notwithstanding anything contained in sub-section (3), and without prejudice to the provisions of section 9, in making rules under this section, the central government may provide that if any manufacturer, producer or licensee of a warehouse-(4) removes any excisable goods in contravention of the provisions of any such rule, or (b) does not account for all such goods manufactured, produced or stored by him, or (e) engages in the manufacture, production or storage of such goods without having applied for the licence required under section 6, or (d) contravenes the provisions of any such rule with intent to evade payment of duty, then-(i) any land, building, plant, machinery, materials, conveyance animal or any other thing used in connection with the manufacture, production, storage, removal or disposal of such goods, and (ii) all excisable go'ods on such land or in such building or produced or manufactured with such plant, machinery, materials or thing, belonging to such manufacturer, producer or licensee shall be liable to confiscation and the manufacturer, producer or licensee shall be liable to a penalty not exceeding three times the value of the excisable goods in respect of which any contravention of the nature referred to in clause (a), (b), (c) or (d) has been committed, or five thou:and rupees, whichever is greater - - - - - (see section 3) description of goods ------ ---------rate of duty item no (2) (i) food i sugar, produced in a facfory ordi-narily using power in the course of production of sugar-"sugar" means any form of sugar in which the tlucrose contej?t, if expressed a8 a percentage of the ~terlal dned to constant weight at 1050 centigrade, would be more than ninety (1) sugar other than khandsari or palmyra nineteen per cent ad valor"" (2) khandsari sugarthat is to say, sultar in the manufacture of ten per cent ad valore", which neither a vacuum pan nor a vacuum evaporator is employed (3) palmyra sugar-nil that is to say, sugar manufactured from jaggery obtained by boiling the juice of the palmyra palm ia confectionery and chocolates in or eighty paise per kilogram in relation to the manufacture of which any process is ordinarily carried on with the aid of power, namely:-(1) boiled sweets, toffees, car&meis, candies, nuts (including almonds) and fruit kernels coated with sweetening agent, and chewing ilums (2) chocolates in bulk or in the form of slabs, tablets, hars, pastilles or croquett~, whether or not containing nuts, fruit kernels or fruits | ib              | prepared or preserved    | foods          | put        | up         ||-----------------|--------------------------|----------------|------------|------------|| ad              | valorem                 |                |            |            || in              | unit                     | containers     | and        | ordinarily || intended        | for                      | sale,          | including  | pre-       || parations       |                          |                |            |            || of              | vegetables,              | fruit,         |            |            || milk, cerbals, | flour,                   | starch birds, |            |            || eggs,           | meat,                    | meat           | offals,    | anlmfl    || blood,          | fish,crustaceans         | or             | mollu-     |            || scs,            | not                      | elsewhere      | specified |            |eighty-five rupees per quintal 2 coffee, cured-"coffee" means the seed of the coffee tree (:offl4), whether with or without husk, whether cured or uncured, but does not include the seed while still attached to the tree 3 tea-"tea" includes all varieties of the product known commercially as tca, and aho includes green tea e i) tea, all varieties except package tea falling within sub-item (2) of this item (2) package tea, that is ~osay, lea packed in anykind of container contalnlni not more than 27 kilograms net of tea not exceeding sixty-six naye paise per kiloaram al the central government may, by notificatioj'l in the ofticial gazette, fix forty-six naye paise per kilogram, plus the duty for the time being leviable under sub-item (i) of this item, if notalreacly paid - | description    ||----------------|| rate           || of             || duty           || item           || no            || (i)            | 4 tobacco-| "tobacco" means any form                     | of                                           | tobacco                          ||----------------------------------------------|----------------------------------------------|-----------------------------------|| whe~rcured                                   |                                              |                                   || or                                           | uncured and whether                          |                                   || manuflclu~                                   |                                              |                                   || or                                           |                                              |                                   || not, and                                     |                                              |                                   || includes the leaf, talks and items          | of                                           | the tobacco                       || plant, but                                   |                                              |                                   || docii                                        | not include any part                         | of                                || plant while still attached to the earth     |                                              |                                   || i                                           |                                              |                                   || ultnt4l1ujactured tobacco-                   |                                              |                                   || per                                          |                                              |                                   || kilogram                                     |                                              |                                   || (i)                                          |                                              |                                   || if                                           | flue cured and used in the manufacture       | of                                || cirarettes                                  |                                              |                                   || (2)                                          |                                              |                                   || if                                           |                                              |                                   || flue cured and used for the manufacture      | of                                           | twenty-seven rupees and fifty     || smoking mixtures for pipes and cigarettes   |                                              |                                   || paise                                       |                                              |                                   || (3)                                          |                                              |                                   || if                                           | flue cured and not otherwise specified       |                                   || two                                          | rupees                                       |                                   || and                                          |                                              |                                   || fifty                                        |                                              |                                   || paise                                       |                                              |                                   || (4)                                          |                                              |                                   || if                                           | other than flue cured and used for the manu- | two rupees and eighty-five paise || facture                                      |                                              |                                   || of-                                          |                                              |                                   || (a)                                          |                                              |                                   || cigarettes or                                |                                              |                                   || (b)                                          |                                              |                                   || smoking mixtures for pipes                   |                                              |                                   || and cigarettes                              |                                              |                                   || (5)                                          |                                              |                                   || if                                           | other than flue cured and not actually       |                                   || used                                         |                                              |                                   || one rupee and se\'enty-fin paise            |                                              |                                   || for the manufacture                          |                                              |                                   || of                                           |                                              |                                   || (a)                                          |                                              |                                   || cigarettes or                                |                                              |                                   || (b)                                          |                                              |                                   || smoking mixtures fot pipes and cigarettes or |                                              |                                   || (c)                                          |                                              |                                   || biris-                                       |                                             |                                   || (i)                                          |                                              |                                   || stems                                        | of                                           | tobacco larger than               || 6·                                           | 35                                           |                                   || millimetres                                  |                                              |                                   || in                                           |                                              |                                   || si                                           |                                              |                                   || le,                                          |                                             |                                   || -                                            |                                              |                                   || -                                            |                                              |                                   || (;1)                                         |                                              |                                   || dust                                         | of                                           | tobacco,                          || -                                            |                                              |                                   || -                                            |                                              |                                   || -                                            |                                              |                                   || (if)                                         |                                              |                                   || tobacco cured in whole lcaf£orm              |                                              |                                   || and                                          |                                              |                                   || packed                                       |                                              |                                   || or tied in bundles,                          |                                              |                                   || hanks                                        |                                              |                                   || or                                           | bunches                                      | or                                || the form                                     |                                              |                                   || of                                           |                                              |                                   || twists                                       |                                              |                                   || or                                           | coils                                       |                                   || -                                            |                                              |                                   || -                                            |                                              |                                   || -                                            |                                              |                                   || -                                            |                                              |                                   || -                                            |                                              |                                   || (6)                                          |                                              |                                   || if                                           | other than due cured and not othef\\;sc      | two                               || fifty                                        |                                              |                                   || ra;,e                                       |                                              |                                   || specified                                   |                                              |                                   || (7)                                          |                                              |                                   || if                                           | used for agricultural                        | pul'po!les                        || nit                                         |                                              |                                   || (8) stalks                                   |                                              |                                   || twenty-five paise                           |                                              |                                   | ii manufactured tobgcco-(t) cigars and cheroots of which the value-per hundred (i) exceeds rs 25 a hundred twenty-one rupees (ii) exceeds rs ts a hundred, but docs not twelve rupees and se\'cnty-fiye exceed rs 2s a hundred paise (iii) exceeds rs s a hundred, but docs not four rupees andfi fty paise exceed rs 15 a hundred (iii) exceeds rs i' 25 a hundred, but docs not one rupee and twenty paise exceed rs 5 a hundred (2) cigarettes one hundred and twenty-five pel cent ad fjq/otlm three rupees per thousand (3) biris in the manufacture of which any process hal been conducted with the aid of machines operated with or without the aid of power item no description of goods rate of duty (j) crude material" escopt fuel, 5 s4lt-"sail:" includes swamp salt, spontaneous salt, and the rllte fixed annually by a salt or saline ~olutlons made or produced from central act a:1y saline substance or from salt earth  ~l faeb, lubricants add related material 6 motor spirlt-motor 8pirit, that is to say,-silt hundred and twenty rupees per kilolitre at ~ dearces of centigrade thermometer (0 any mineral oil (~xcludin, crude mineral oil) which has its flashing point below sevedty-six degrees of fahrenheit's thermometer, and which, either by itself or in admixture with any other substance, is 8uitablefor usc as fuel for internal combustion engines j and (ij) power alcohol, that is to say, ethyl alcohol of any grade (including luch alcohol when denatured or otherwise treated), which, either by itself or in admixture with any other substanee, is suitablc! for being used as aforesaid e"planat;on [-"mineral oil" means an oil consisting of a single'liquid hydrocarbon or a liauid mixtll~ of hydrocarbons (except {or associatea impurities) (derived from pettoleum, coal, shale peat or any other bituminous substance, and includes any similar oil produced by synthesis or otherwi~e epxlanation ii-"flashini point" shall be de~­mined in accordance with the tests spec:jfied in thi s behalf in the rules made under the petroleum act, 1934 (30 of 1934)  7 keilosbnb-two hundred and thirty-five rupees per kilo1itre at fifteen degrees of centip'ade thermo meter kerosene, thatil to say, any mineral oil (excluding mineral colza oil and turpentine substitute) which has a flame hei_ht of eijllteed mlllimetrcl or more  8 refined diesel oils and vaporizing oil-or more but ;esl than eighteen millimetres; millimetres but has a viscosity of lesl than one hundred sccqddl by redwood i viscometer at one hundred deareet of fahrenheit's thermometer, and contains le88 than one quaner of one per eent by weight or any bituminous substance | description    | of    ||----------------|-------|| rate           |       || of             |       || duty           | item  || no            |       |(a) refined diesel oils four hundred and ei,htydine rupees per ituoutre at fifteen deirees of centiarade thermometer (b~ vaporizing oil four hundred and eighty-nine r'iij)ees per kilolitre at· fifteen clejrees of centigrade thermometer bxplantltidn-the expre8sions "mineral oil", "ftashina point" and "flame bcitrht" have the meantnas respectively  taae4 to them in l/jc1lanatitiiu i and ii to itom no 6 and in b~la1ttjrion ii to item no7 9 diesel oil, not otherwise specified, one hundred and sixty-eight that is to say, ariy mineral oil whichtupeesand twenty-fivcplilepcr kuoutre at fifteen d~es of (i) has a flame hclght of less than ten millimctres; cmtpe thermometer (ii) contains one quarter of onc per cent or more by weljht of any bituminous substance ; and (iii) posscss;:s a viscosity of less than onc hundred seconds by redwood i viscometcr at one hundred degrees of fahrenheit' thcrmometcr expltmalion-tbc ~relsion, "mineral oil" and "flame hcight" have thc meanings respectively 8iiijned to them id bxpltllultion 1 to item no 6 ancrid e~/anation ii to item no7 10 furnace oil, that is to say any mineral oil whil:h- seventy-fivc rupees and forty-five pelac per itilolitre at fifteen (a) has a flame height of less than ten millimctres ; degrees of cenriarade thcremometer (ia) contains one 'fuarter of one per ceot or more by weight of any bituminous liubstan(lc ; and (iii) p08l1c81es a viscolity of one hundred seconds or more by redwood i vilcometer at one hundrcd degrees of fahrenhcoit's thermometer 'flame hclght" have tho moadidp reapcctively assiped to them in expumatum i to item no6 and in explljll/ltion 11 to item no 7'  ii asphalt bitumen and tar-(1) asphaltaad bltum:n (inclujinc cut-back bitu- thirty per cent ad valor,m men and asphalt) natural or proctuced from petroleum or shale (2) tar ditilled from coal or lignite, and other thirty per cent ad valor,m mineral tars including partially distilled tar; and blends of pitch with creosote oils or with other coal tar distillation products ua all products derived from refining twenty per cent ad valor,m of crude petroleum or shale (whe-ther gaseous liquid, semi-solid or solid in form) not othbrwlsb speci-fied, including refinery gases lubricating oil and greases, waxbs and cuke  rate of duty item  vptabie 00  rabia vegetablb non-bssbntial oils, ilhorts, ode inmdred and ted ruptel am ill or in relation to the ldajlufacture of wbicb any twedty-flve naye pac  proce  it ordinarily carried on witb tbe aid of power  13 vegetablb product-| "veaetable product" meana    | ally    ||------------------------------|---------|| or                           |         || fat                          | ted     || pel'                         |         || clot                        |         || fill                         |         || 01110"                       | ••      || which whether by iticlf     | or      || in                           |         || admixture                    |         || with any other               |         || ubltadce                   |         || hal                          |         || by ·hydropdatiod             |         || or                           |         || by                           | any     || otber                        |         || proc:css                     |         || beed                         |         || hardened for buman           |         || qoqsumption                  | -       | cbem!caj t} pigmbnts, colours, paints enamels! v arnishbs, blacks and cbllulosh lacquers- 'i (1) pigments, coloura, paints and ename1s-| (a)            | zinc    ||----------------|---------|| oxide,         |         || red            | lead,   || white          |         || lead           |         || and            |         || titanium       |         || nineteen       |         || rupees         |         || and            |         || icftbty-       |         || dioside        |         || white·         |         || five           | naye    || paiie          |         || per            |         || quintll       |         || (i)           |         || aluminium      |         || paste -        |         || - seventy-five | naye    || peise          |         || per            |         || kilo-          |         || gram          |         |(~) dry coiowllj namejy~ the following: laid seventeen rupeea add twentycbromel and ltrunawicll: arecn five naye paise per quintll {3) water paints-(t) dry distemper includini cement-bued seventeen rupees and twenty water paints five naye paiae per quintll (ii) oil-bound distemper - - thirty rupees and fifty naye paise per quintal (iia) water pigmentflniahcafor)eathcr (fti) plastic emulaion paint - forty-two naye paise per litre one rupee and flve naye paiie per litre (4)-oil paintl and enamels-(,) tinting paste (blue)j (ii) stur paintsl - sevedty-ftve naycpaile per kiloanm· - nineteen rupeea add fifty nayc paiie per quintal (iii) ready-mixed paintl and ediidela l sisty-five naye paise per litre c4n dial)cl'8cd ~ pi8ldllltl orqinarily two rupees and fifty naye pal  used lor the printldi of tcixtilea whether in l per kilosram· the form of powder, piite, or in emulsion (5) pigments, colourt, piinti and enameii, not otherwise speci1led seventeen rupees and twentylive dllye piiie per quintal if sold 6y wei  fifty-aij: naye paite per litre, it iojd by volume (tl vuniahee - - - - thirty-five naye paise per littre bighteen naye pabe per 11tre | description of goods    ||-------------------------|| item                    || no                     || (2)                     || (i)                     | mceibilciee ldcquers-(i) nitrocellulose lacquers, clear~, pi~ted one rupee and fifty naye pme and aitj!olllllluoe aacihliliet1n wpad, jiwutre  (it) nluocidluloae andj1at~ in eem4~u~am ~ifjy n~ ~ pi9' kilosram pasty (orms (iii) cellulose lacquers, not otherwise speci-one ru~ and (orty uye ,im ~ wh_ 141\ soda ash - l\ift jl~t _ ~  i4s caustic soda, whbtiiiltl in a ~ud pi  ,~ iiil f},,, form or in lye 14bs sodium silicate twenty-the per cent gdfhllomft| 14c       ||-----------|| seventeen || rupeea    || per       || quidtll  || fifteen   || 1        || u      || ~         || fjgidrmi |j4d syntiibtic organic ~ (in:-cluding pigment ) and syntimtic organic der atives used in any dyeing prc>c:rss fifteen per cent , ,, il1l sgrr6~s8~yc08y~o~o~ rl!s; produc'ts of the kind known ai op'i'~ bleaching agents, substantivj! to the fibre ten per cent iii ,,,-, than tiiose medicines which are exclus1vely ayurvedic, unani sidra or homobopathic meam any drug or medicinal preparation, in whatever term, f()r use in the internal or external trc&tment of, or for the prevention of ailmenu in huiiian min ot idlimab which·beari either on i~ or on itt container or both, a name ~bich d not lpecilte4in i monograph in a pharmacopoeja formulary or otber publicatiodl notified in thil behalf by the central government in the 0fii,cial gazette or which is a brand name, that ia - '-or a rqiltered trade mark under the trade and any other mad: iuch as a symbol, monosram label, aipature or invented wordi or any writin, ~ period ~ a·  ,mjdicinll and t"oijet preparations (excise duties) act 19" (16 of 19") cdsjt&brjcs, anq toilet preparations twenty-five per cleftt fill""" no'" containing alcohol or opiua!, indian hemp or onmr narootil,; drugs or narcotics namely:-llent nq description of goods rate of duty ( r) -- ----- ------- --,  - ~- - ----------------(z) ---------__---_--__-__-  skin roods and tollia,   ,baby creams  make-up cl'iiimi ~iii" powden, toilet powders ,and powders (ij) hair lotion, creiiil and poaaadc ex(llauition-"alcohol", "odium", "indian hemp", "narcotic drugs" and '(narcotics" have the meaninp resoect~ "'ianaho'them in aection 2 of the medic:idiitdcl 'i'oijifpreplrationa (excise duties) act, i9s5 (16 of 1955) ten per cent ad fja~ nitric hydrochloric and sulphuric acids (including fuming acids and anhydrides thereof), all sorts i04 h compre~sed, liquifibdor solidified gases, the following, nilmbly:-(i) oxyjcn  ten per cent ad valornrr (ii) chlorine ten per cent trd t·a!ortlrt (iii) amm'lnia ten per cent ad wlorl!hi (ifj) carbonic acid (carbon dioxil!el ote fq~ce rei' h!q i' m ttl) refrigerant gas~1 not otherwise specified, twenty pt:r '·c'nl ad fjo/oi'", such as sulphur !u~'fidii!'nd rreon 14hh fertilisers all sorts, but excluding ten per qiilt , t»/ __  natural animal or vegetable fer-tilisers when ·not chbmically treated is "soap" mean, all varieties of the product known qdmi8efadya '-aoip-sixand a halfpcr centadtlalor,,,, nine and a hm per cent ad fjalor"" six and a half per ccldt •• d va/or,m i soap in or in relation to the ~ of woidi ~yproc:ea is qr;unartly carried on with the aid of power or of~am for heatinl-(1) '~" household and laundry (2) odler sorts n sqap,id or·in r~lation to the manufacture of wbich-saojliioii hal been carried on with the aid of power or of steam for beatina· deecription of goode rate of duty item no (3) (i) (iii) cellulose acetate (fncludlllg di-or trlacetate), cellul08e acetate butyrate and cellulose propionate, cellulose acetatepropionate, ethyl cellulose and benzyl cellul08e, whether plasticieed or not, arid plasticised celluloae nitrate (~) articles made of plaatica all lotti, including tubes, rods, sheets, foils, ltic:ka, other rectangular or profile shapes, whether laminated or dot, and whether rigid or sexible, includinglayftat tubidp and polyvinyl chloride sheets bx,lanation-for the purpose of sub-item (~), "plastics" means the vari9us ·artiflcial or synthetic resins or plastic material included in sub-item (i) ten per cent ad "alor",  15m organic surfacb-aci'ive agents (other than so&)j surface-active preparations and washingprepara- tions, whether or not containing soap 15b cbllophane, that is, any film or sheet twenty per cent ad tlalorelll of rbgbnbra ted cellulosemadafactare4 looda clualfled chleay,y material  16 tyrbs-| "l'y:re"                 | means a pneumatic tyre    | in        ||--------------------------|---------------------------|-----------|| the                      |                           |           || manufacture              |                           |           || of                       |                           |           || which rubber             |                           |           || is                       |                           |           || used,                    | and                       | includes  || tube                     | and                       |           || the                      |                           |           || outer                    | cover                     | of        || tyre                    |                           |           || (i)                      |                           |           || tyree for motor vehicles |                           |           || (2)                      |                           |           || for                      |                           |           || cycles (other            |                           |           || than                     |                           |           || motor                    |                           |           || cycles)-                 |                           |           || (a)                      |                           |           || ~tyres                   |                           |           || sixty                    |                           |           || naye                     |                           |           || pai~                     |                           |           || per                      | lyre                      | or        || per cent               |                           |           || iml                      |                           |           || "a/or""                 |                           |           || which                    |                           |           || evcr                     | is higher                |           || (b)                      |                           |           || tubcl                    |                           |           || thirty                   | naye                      | paise per || fifteen                  | per                       | cciit    || ad                       |                           |           || flalor"",                |                           |           || whlgbevet                |                           |           || is                       |                           |           || hi                       |                           |           || ,her                    |                           |           |(3) all other tyres fifteen per cent ad wllor"" t6a rubber products, the following· namely:-tl) latexfoamsponre twenty pel cent ad wlorem (2) plat~j ,hem and atripi unhardened, whether twedt!' per --at ad t)olor" ,ulcanised or not, and wbeteher combijled with any textde material or otherwise (3) piping and tubing, of unhardened vulcanised ,pif~cnrer cent ad fla/or"" rubber " ;  (,j) t:l'un:nio1, co1vcyor or elevator belts or pifteen per unto ad wi/or"" belting, or vulcanised rub~r  ,  r6b plytood, blockboard, lam inboard, batten board, hard or soft wall boards or insulating' board and veneered panels ; whbtiier or not containing any matbrial other thanwood; cellular woodpanbls; building boards of wood pulp or of vegetable fmre, whether or not bonded with natural or artipicial resins or with similar bindbrs; and --------_  __  delcripdon of ,oodt waste with natural or artificial rbsins or other organic binding sub-stances, in sheets, blocks, boards or the like--(i) plywood for tea-chestl when cut to aize in ten per cent ti4  panels or sboob and pacltcd in bcts fifteen per cede till  ", 17 paper] allsorta (includinl pasteboard, millboard, suawdoarq and cardboard), in or in relation to the manufacture of which any proccab is ordinarily carried on with the aid of power-(i) cigarette tissue one rupee per ld1~am (2) blotting, toilet, target, tislueother than ci&a-fifty naye palae per itilowram rette tissue, teleprinter, typewriting, maniford bank, bond art paper chrome paper tub-sized paper, cheque paper, stamp paper c:artridae paper parchment and coated board (indudijig art boud, chrome board and board for playin, cards) (3) printing and writing paper, packing and wrap-thirty-five naye paise per ping paper, strawboard and pulp-board, incluldlop'8dl ding grey board, corrugated board, duplex and triplex boards other sorts (4) all other lddda of paper nd paper-board dot fifty jla1e paiie per kilqrram otherwise specified  i 8 rayon and synthetic fibres and yarn forty-five rapees per kilogramexplan4tion:-"rayon and synthetic fibres and yam" shall be deemed to include man-made fibres and yarn made out of man-made fibres lsa cotton twist, yarn and thread all sorts, sized or unaizcd, in all furms indudidi skeins, banks, cops, codci, bobbins, pims, spooll, reels, cheeses, balls or on ~ beams, in orin relation to the manufacture of which  ,y proc:eaa is ordinarily carried on with the aid of power-(i) of counts 29 or more six rupees and fifty paiie per kiloinm· one rupee per itilqiriid (2) of counts leas than 29 &plananon-(l) "count" means the size of grey yarn expressed as the number of 1000 metre hanb per one-half kilogram (2) ':por multiple fold yarn,f'count" means the count of the basic single yarn isb woollen yarn, all sorts including knitting wool in or in relation to , the manufacture·o£ wiuc:h any procu  is ordinarily carried on with tbe aido! powa'-(i) worsted yarn-twedt)" per cedt 1iil~ ' (a)  of 48s coun~ and more fiftccll per cedl lid fj __ - (b) oflcssthan48s counts (2) othen | se'fell               | and        | a    ||-----------------------|------------|------|| baif                  |            |      || per                   |            |      || cent                 |            |      || fill                  |            |      || ~                    |            |      || expltmazlon-"count·· |            |      || meanl                 |            |      || the                   |            |      || lire                  | oflidl1e   |      || yarn                  |            |      || expressed             |            |      || ••                    | the number | of   || banb                  |            |      || per                   |            |      || pound                |            |      |rate of duty ----------item no l)escription of soodi (2) (3)  19 corron fabrics-| "cotton                  | fabrics"                     ||--------------------------|------------------------------|| means                    |                              || all                      |                              || ~es                      | df~                          || mllliu-                  |                              || facturcd                 | either                       || :par:tly                 |                              || from                     |                              || cotton                   |                              || and                      |                              || includes                 | dhoties,'                    || sarees,                  |                              || dladders,                |                              || bed-                     |                              || sheets, bed-spreads,     | counter-panes, table-clotha, || ealbroidee)'             |                              || in                       |                              || the,                     |                              || ~                        |                              || ill                      |                              || ,trips                   |                              || or                       | in                           || iqotifa                  |                              || and fabrics impregnated  |                              || or                       |                              || c:oeted                 | witb,cnauuiooa               || of                       |                              || cellulose derivatives or | of                           || other ardficfai          |                              || plaltic                  |                              || ma~thds                  |                              || but                      | does                         || include any slich        |                              || fabnc                    |                              || if                       |                              || it                       |                              || contains-                |                              |(i) 40 per cent or more bywe1pt ofwool; (ii) 40 per cent or more by weight of silk; or gi) 6oper cent or more by weight of rayon or atthicia1 silk: provided that in the case of embroidery in the:piecc, in strips or in motifs and' fabrici ~ or coated with preparations ofoeuu1ci111e cseriwtlvlls or of other artificial pla~tic ma·erials the percentaaes referred to i!1 (i) ttl (ii) ::')ove shall be in relation to the ba~e rl)rics w~lich are embroicsetoci'ar bdpreanated or coated, as the case may be-i cotton fabrics other than () embroidery in the plecle~ inrips or in motifs,idmtoo liibrkla impregnated or coated with preparations of cellulose deri vati ves or of othec artificial plauic materlals,-(1) coating, su:ting, tussora, corduroy, pbeatide, twelve add a half per cent ,~ bed-ford, satin, denim, lappet, lace, bijtted figlor"" fabric, tapestry, furnishing fabric including jacquard curtain cloth, ~t~ ~8 fabric tei!y towel in(:t~ 'furk;iah tl:lwel, terry towelling cloth iaclljdingnutllh towelling cloth, blanket, c:anvu,dudt,bljer cloth, tracing cloth and bu1aam cloth (2) others-(4) cotton fabrial, iuperfinetbat ,i to ny,forics in which tho avenae biabfy)ili_per iquiir met\'e count of yarn i 48a or more (b) cotton fabrics, finotllat i to say, fabrics h~ which ~ ivqrnc 1l~1\ty pu'-: per iq1iife mellr ooudt of yam il 3s1 or ntaft but than 481  'c) cottoft f'abrlci medium-a-that i, to iiy, fabrici in wk tbe'  sixty ,per  -quilt motte coudt of)'iifd t, a6s or'man-"'"" thad3!" (, ; cotton fabrica, medium-b-~t ~ t~· iiy, flbric:a in wbjch the -venae sixty pal" per equare anetrc cow,tt ofyvn i i7s or mare but islel8 than rtun'%&: () oatlon fabrioa;comethat is to iiy, fabrics in which the average sixty paise per square metre count of yarn is lell tbtn 1710 (j) cotton fabrici not otherwiae apecified l!iahty pallc per tiiiie meh'e rateofduty item no dacription of goode (i) (2) (3) ii bmbroidery, in the piece, in stripe or in motifs, in or in relation to the i1llnufllcture ofwhich any process is ordinarily carried on with the aid of power the duty for the time being leviable on tbe bue fabrics, if not already paid, phis twenty per cent ad f/alor", hi cotton fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastic materials the duty for the time being jeviable on the hue fabrics, if not already paid],/iii twenty-five per cent till tt1rnn &tpltjllllltidn [-"bue fabrics" means fabrics falling under sub-item i ofthi item wbicbarc subjected to the proceu of embroidery or which are imprea,uated or coated with preparations of cellulose derivatives or of other plutic materials &,lanatwn /i_coeount" means count of arey yarn b1t/'lanarion [i/-for the ,~ of dctendinioa tl1e avenae count of yam, the fouowida rula ball apply, namely:-(q) yam uicd in the borden or aelvedaes aball be il1lored j (b) f~"if multiple-fold yam, the count oftbe baie sinrle yam ball be taken and the number of eua per 2s'4 millimetrea in the reed or ~he,~~, ofpi~ per 2$' mijlimeu-  the ~eoij' be, aball be multipued 'by the number of plies in the yarn; (c) in the c:aae offabrica jdiirwfacturedfrom cotton an4 other jii'lli, the other 1ifiii, shall, for the aforeeaid pqn)o&e, be deemed to be cotton ~; (4) the avcj1llc count aball be obtained by ipplyinl the following fonnula, nldlcly:-"(count ofwarp x number of endi per 2s '4 mi11imetrei in the reed) + (count for weft x number ofpicb per 2s'4 miuimetrea) (number of ends per 2s'4 millimetrea in the reed)+,number of picks per 2s'4 millimeten), the rsult beina rounded oft', whqe"li'neoenal1' by treatin,iiiy frlctioll which il one-half or more as one, and disregarding any fraction whklda 1  tben one-bal!"  2 silk fabrics-"suit fabrics" means all varietiea of fabric manufactured either whouy or partly from ailk and includes embroidery in the piece ill '1iripi or in modfa bat doea not include iny such fl~ (f) if it contains 40 per cent or:dioi'e by weipt of wool; (i) if it contains cottod or udftcwabk or both aad leal than 40 per cent by wcilbt of aiik (iu) if it containa no cottod and no artificial ilk and lee thad 40 per cent by wei,ht of silk; or (ifi) if manufactured on i haddloom : | rate         | of    | duty    ||--------------|-------|---------|| detc:ription | of    | loods   || item         |       |         || no          |       |         |provided that in the cue of embroidery in the piece, in itri~ or in motifs the peroentape referred to in () to (hi> aboft ball be in relation to the bile tilbiicl which are embroidered-(i) sdk fabrici, other than embroidery in the piece, thirty-six paise per square mcttc in stripe or in motif • (2) bmbroidery, in the piece, in strips or in motifs, the duty for ~ time beini in or in relation to the manufacture of which any leviable on the base fabrics proceaa is ordinarily carried on with the aid of if not already paid, pills twenty power per cent ad fjalor,m bxpltmation-"baae fabrics" mcana fabrica fallin; under lub-item (i) of this item which are sublec:ted to the procesa of embroidery  21 woollen fabrics--'wooden fabrics" means all varieties of fabrics manufactured wbouy of wool or which contain 40 per cent or more by weiabt of wool and inc:1adea blanlteti, lobia, 1'\111, ahawls and embroidery in the piece, in itripa or in motif : provided that in the cue of embroidery in the piece, in stripe or in motifa the percentqe referred to above ahall be in relation to the base fabiic, which are embro1dered-(i) woolled fabricl other thad embroidery in the siz and a quarter per cl:nl (g piece in atrip, or in motifs fjaltw"" (2) bmbroldery in the piece, in strips or in motus, the duty for the time bein~ in or in relation to the manufaca1re of which any leviable on the baac fabrics, if proceal il ordinarily carried on with the aid of dot already paid plus twenty power per cent ad valor"" rqllauricm-ccbue fabiica" means fabrics fallini udder lub-ltad (i) of thfa item which are lubjeded to me proccal of embroidery  u rayon or artificial silk fabrics-| "rayon                       | or                  ||------------------------------|---------------------|| artificial                   |                     || lut                          |                     || fabrics" means all varietiea |                     || of                           | fabrica             || manufac:tlucd                |                     || either wholly                | or                  || rayon                        |                     || or                           |                     || arti6clal                    |                     || lilt                         |                     || and                          | include embroidery || in                           |                     || me                           |                     || pieee,                       |                     || in                           |                     || itripe                       | or                  || in                           |                     || motifs                       |                     || and                          |                     || fabrici                      |                     || impnl-                       |                     || dated                        |                     || or                           |                     || coated                       |                     || with                         | prepamiolll         || ceilu10ae                    |                     || deri-                        |                     || vatives                      |                     || or                           | of                  || artibcial                    |                     || plutie                       | materials,          || docl                         | not                 |(i) if it contaida 40 per cent or more by weiaht of wool i (ii) if it contalna 40 per cent or more by weijbt of aflk ; (iii) if it codtl1na cottod and lea than 60 per cent by wejaht of rayoft or artifidal ifllt ; or (lei) illt oontafda no cotton and leu than 40 per cent by weiaht of wool and leal thad 40 per cent by weiaht of rayon or artificial sfllt : provklecl that in the cue of embroidery in the pieee, ill ttrlpa or in idoti& and fabrici imprcpared or 0iiiteci widl pnpuatioda of ccuuloic item no description of goods rate of duty -----------(i) (~) or of other artificial p1l&stic materials, tbe percentqes referred to in (i) to (iv) above shad be in relation to the base ti:brics which are embroidered or impfcllllltcd or coated, as the c:uc may be-sc:\'cn paise per square metre (t) raron or artificial silk fabrk'5 other than (i) embroidery in the piece , in strips or in motifs, and (ia) fabrics impregnated or coateci with preparations of ~'elkalosc derivatives or of other artificial plastic materials the duty for the time being leviable on the hiiit fabrics, if not already paid"bu twenty per cent ad wlfw"" (z) hmbroidery in the piece, in strips or in motifs, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power the duty for the time heins leviable on the but fabrics if not (3) fabrics impreljulted or coated with preparations of ccuujolie dcrivatives or of othcr artificial plastic materials alread~' j'iliid, plus twenty-five per cent ad fjciimwn e3cfjlanation-"base fabricti" means fabrics falling under sub-item (i) of this item which are subjected to the process of embroidery or which are impresnaled or oci8ted with preparations of cellulose derivative or of other plastic malcrials  zza jutb manufaci'ures (including manu- factures of bimltpatam jute or of mesta fibrb), all sorts-(i) hessians }live hundred and fifty rupee per metric 1ioiiiw (ii) all other dcacriptionti of jute ~ three hundered add fift\' rupee not otherwise specified (including cloth, bags, per metric tonne  twist, yam, rope: and twine) twenty-fi"e per cent ad t'a/ore" , ub textile fabrics impregnated or coa-ted wlthprbparations op cellu-lose derivatives or of othejl artificial p1astic matbrjals, - not elsbwhlirli specified | ten             | per cenl    ||-----------------|--------------|| ad              |              || valorem,        |              || five            | per          || ccftt          |              || ad              |              || ,"lorem       |              || and chimn\',)' | for          || ad              |              || flalomji       |              |23 cbment,iii varieties twenty-one per cent a<l valor,,,, glass and olassware-(i) sheet glass and plate glas5 (i) lebotalory~ (3) g",s hells, pa globes lamps and la1ltcnl'i fifteen per cent ad flalor"" fifteen per cent tjti vaiore"" fifteen per cent ad valor,,,, ten per cent ad flalorl1fl ten per m ad valor,,,, (4) other gla18wlre including tableware china'warb and porcelai'nware, all sorts-(1) tableware  (2) sanitary ware (3) glazed ti1e~ (4) not otherwise specifiell hxplanation-"chinaware" includes all sjaztd claywan: but does not include tenacona z3c asbbstoscembnt products, all teo rer cc'ot ad 'lja/orem sorts including flat and corru-gated sheets pipes and tubes and tiles | rate                          | of               | duty    ||-------------------------------|------------------|---------|| description                   |                  |         || of                            |                  |         || good~                         |                  |         || item                          |                  |         || no                           |                  |         || (i)                           |                  |         || (3)                           |                  |         || 24                            |                  |         || silver                        |                 | seven   || grams                        |                  |         || 25                            |                  |         || iron                          | in               | any     || iron, scrap iron, molten iron |                  |         || or                            | iron cast in any |         || other shape                   |                  |         || or                            | size            |         | 26 steel ingots including steel melting scrap seventy-five rupees per metric tonne 2m copper and copper alloys contain- ing not less than fifty per cent by weight of copper,-(i) in any crude form including ingots, bars, blocks, one thousand and five hundred slabs, billets, shots and pellets rupees per metric tonne (ia) wire bars, wire rods and castings, not othcr-one thousand and five hundred wise specified rupees per metric tonne (2) manufactures, the following, namely, plates, two thousand rupees per metric sheets, circlc~, strirs and f('il~ in any form or tonne size (3) pipes and tubes ten per cent ad valorem  26aa iron or steel products, the follow- ing, namely:-(i) semi-finished steel including blooml, billets, slabs, sheet bars, lin bars and hoe bars fifty rupees per metric tonne plu5 the excise duty for the time being leviable on steel ingots (ia) bars, rods, coils, wires, jolatk, girders, angles, channels, tees, beams, zeds, through, piling and all other rolled, forged or extruded shapes and sections, not otherwise specified fifty rupees per metric tonne plus the excise duty for the time being leviable lin steel ingots three hundred rupcle!l per metric todde lira the dciie duty for tbe time bein,leviable on ateel ingots (i;> plates and sheets (includid, unc:oated plate; and sheets intended for tidnina and forma such as r i dac, channels rain water pipes, and their fittinp made f om piau orbeets but not including plates and sbeets after tinninl) and hoops, all sort;, other than skelp and strips (m) flats, bkclp and strips  | three    | hundred    ||----------|------------|| tonne    |            || p/iu     |            || the      |            || escise   |            || duty     |            || for      |            || the      |            || time     | beina      || leviable |            || on       |            || ateel    |            || inaots  |            |(if) pipet and tube (incl\ldina b1anb therefor) all iorti whether rolled foraed; ~ c:aat drawn, annealed, welded or emuded fifteen per cedt ad nldr", plfii the ezcije duty for the time befog leviable oil pia iron or steefinaom  the lie may ik: (f) all other 1tec1 qlslinp not otherwise specified five per codt gil nldr",,ws the excise duty for the tlmc being l(viable on itcelinaom  26b zinc-(i) u~t, 'indudid, ingotl cajrea bars five hundred rupeea per metric blocb bird or loft ilab9 billets piltel c:athodea tonne anodea, plluet, spelter, droll, ash and brolred zjqc (z) manufacture, the fouowtnc, namely, pilte bijht hundred rupees ocr metrie heets, circles, stripe iftd foila in any form ot ize tonne ten per cf'ilt ad f)tj/","" delc:ription of aooos rate or duty item no (i) (2)  27 aluminium-(a) inany crude form including ingots, ban, blocks, nine hundred and fifty rupees pcr slabs, billets, shots and pellets metric to1ldc (aa) wire bars, wire rods and castings, not otherwi;e ninc hundred and fifty rupees per specified metric tonne (b) manufactures, the followinj, namely, platea, onetthouiand four hundreciand ,heetb, circlca and itrips in any form or size, not fifty rupees per metric tonne otherwise lpecified (bb) foill, that is a productofthicll;nesl (excluding two thoullnd rupees per metric any backing) not exocedjn, o· i, mii1imetres tonne· (c) pipes and tubes, other than extruded pipes and twenty pcr cent ad oalor  tubes cd) extruded shapes and sections includi11lextruded twellty per cont ad valor,m pipes and tubes lead unwrought, including ingots, pigs, blocks, five hundred rupee' per metric anodes, slabs, cakes and cast sticks tonne  28 tin plate and tinned sheets includ- three hundred andlsevc:l1ty-ftve ing tin taggers, and cuttings of rupees per metric tonne such plates, sheets or taggsrs machinery dd tr  port bqllipmedt 29 internal combustion engines, all sorts, namely-(j) those designed for use as a prime1l0ver cor trans- ten per cellt ad port vehicles and have been given cor that purpose some special shape, lize or quality which would not be elbential for their use for any other purpose (ii) others  29a refrigerating and air - conditioning appliances and machinbry, all sorts, and parts thbreof-(i) refrileraton and other refrigeratina appliances, thirty per cent ad valo,,,,, which are ordinarily sold or offered for laic as ready aslembled units, such as ice makers, bortle coolers,diaplay cabinets and water coolers (2) air-conditioners and other air-conditiodilli thirty per cent till wuor,m appliances, which are ordinarily ,old or otfered for sale as ready assembled units induclill, package type air-conditioners and evaporative type of coolers (]) parts of rcfrilerating and air-conditioning appli· forty pet cent ad f!a/or,m ances and machinery, all iorts  30 electric motors, all sorts land parts thereof, namely-(1) those dcijned for use in circuits of jell than)io fifteen per' cent ad val""" amperes and at a pressure not elfcccdjdg 2,0 volts (2) lhole dcliped for use in circuits at a preiiufc ,~~ceedinl 400 ,11:1, and nem no description of ,oads rate of duty (i) (,z) (i) with a rated capacity not exoeeclinl 10 hp ten per cent ad "glo'''tl (is) exceeding 10 hp five per cent lid f'qlorelll (3) au others fifteen per cent ad f}{jw",ii (4) parts of electric motors fifteen per cent ad {la/ortlll eqj1gnau·on-thii item docs not include motora specja11y desi,ded for use in arumopbodes or record players and au pam of lua metol'l twenty per cent ad valort"" power driven pumps (including ~~i~~~~io"sltcwws, whbthbr or not fill wlth mea-sulung devices  31 electric batteries and parts there- 011-(i) dry pifteen per cent ad valofelll (,z) storage fifteen per cent ad valorllll (3) parts of storage batteries, the following, namely seventeen and half per cent ad containers, cov4f8 add platos vai,nin  32 electric lighting bulus and fluorescent lighting tubes-(1) vacuum and gas-filled bulbs ei:ven per cent aj'valorelll -  2) fluorescent tubes  twenty-two per cent aa ~'a'(lrl1n " 3) sodium and mercury vapour disc;burae lamps six per cent ad t'alorem (4) au sorts, not otherwise specified sixteen i\:r cent ad ~'alorrm b electric fans, including air circulaton but fteludill!la tbeac which an: desiaded (or use in an indullriil system as parts iilcftspenlb1e for its operation and have ~tta for daat purpose some special shape or wblch would not be essential for their use for luly other purpose-(1) table, cabin, carriagc, pedestal and air circulator six per ccnt ad valorem fans, dot ex~inlj 40'6 c:edtimctres (2) all other f\lns eitlu and a half per cellt ad tid'-'- 3)a wirliless rticbiving shts, all sorts, twenty per cmt ad fjalo/·elll including transistor sets and radiograms with oa without loud-speaker five rupees each parts of wireless receiving sets (including parts of taansistoll sets and radiograms) namely, jubc1'ro-nic valves and tubes taansis-tors and semiconductor diodes 338 electric wilu::s and cables, all sorts, not otherwise specifllu>-" (i) insulated witts and cables of copper, aluminium fifteen per cent ad ,,'alor,m or other metals anj alloys, whether sheathed or unsheathed, the cond~qr of any cole of whicb, not being one speciauy dclisned as a pilot core, has description of goods rate of duty ltfm no (z) (3) a soctio~aj area not exceedm, i' s squaremil~­metres u1 the case of copper, or not exceedmg 2' s squarr millimetres in the ciiie of aluminium clr of not more than equivalent conductivity as of copper in the case: of other metals and alloys (;i) au other~ five per cent ad t·alorun explqnatioll-the expression "electric wires and cables, all sorts" used in this item shall not include square or rectangular conductors, whether insulated clr not  33c domtistic electrical appliances, not ten per cent ad f'alore", elsewhere specifiedfxp/wlatioll i-·'domestic clcl'tric1 appliances" means electrical appliances normally used in the household and similar appliances used in hotels restaurants hosle1s, offices, educational institutions, hospitals, train kitchens, aircraft or ships, pantries, canteens, tailoring establishments laundry shops and hair dressing saloons l?xpianation ii -interchangeable parts or auxiliary devices accompanying an appliance to make it suitable for various purposes shall be assessed to duty along with the appliance  34 motor vehici es-| "motor                                          | vehicles" means all    ||-------------------------------------------------|------------------------|| l1'il'chanicauy                                 |                        || propelled                                       |                        || vehicles adapted                                |                        || for usc upon                                    |                        || roads                                          | and                    || inc:lucks                                       |                        || a chassis and a trailer; but                    |                        || doc~                                            |                        || not include a                                   |                        || vehicle                                         |                        || running                                         |                        || upon fixed                                      |                        || rails                                          |                        || ( j)                                            |                        || auto-cycles, motor cycles, scooters, auto-ridt- |                        || shaws                                           |                        || and                                             |                        || any                                             |                        || other                                           | three-wheeled          || vchicles                                       |                       || one                                             |                        || hundred                                         |                        || and                                             |                        || seventy-five                                    |                        || rupees                                          |                        || each                                            |                        || or                                              | leftn                  || and                                             |                        || a                                               |                        || half                                            |                        || per                                             |                        || a:ar                                           |                        || tid                                             |                        || ,laid'''''''                                   |                        || whichever                                       |                        || ill                                             |                        || higher                                         |                        |(2) motor vehicles of not more: than 16 h p by one thousand rupees each or ten royalautomobilc club (rac) ratllll fr ciiiil "" (l1jl,m"1, whichever 18 biper (3) motor cars of 11lqle tban 16 hp by royal tiuec tholl1llnd rupees each or automobile oub (rac) ratidlr conltruced ifteen per' c:eat ad 'valor,,,,, or adapted to carry not more than nine whiche\"cr is hilther persons ten rer cciit ad {'a/ore", (3a) tracton, including agricultural tractors (4) motor vehicles, not otherwise specified two thousand five hundred rupees each 01" twdn aad balf per cent ad valorem, whichever is higher 35 expkultjlioll-for the purposes of this item, where a motor vehicle is mounted, fitted or fixed with any weight-tlitting earth movina and similar specialiaed material handling equipment, then such equipment other than the chassis, ihall not be taken into acoount cycles, parts of cycles other than motor cycles, nambly-(i) free wheds  (2) rims foor rupees each ----- -_ • _-description of goods rate of duty item no (i) 36 footwear and parts tilereof in or in relation to the manufacture of which any proceiii is ordinarily carried on with the aid of power-(j) footwear  ten per cent ild valorem (2) parts of footwear fifteen per cent ild valore", explanation-"footwear" includes all varieties of footwear, whether known is boots, shoes, sandals, chappa1s, or by any other name  37 cinematograph films-(i) unexposed  two paise per metre (iz) pxposed-of a width of below 30 mm 30 mm or higher in width (i) news-reels and shorts not exceeding 500 metres fifty paise per thirty paise metre per metre (2) feature films advertisement shorts, and films one rupee and one rupee not otherwise' specified fifty paise per per metre metre 37a gramophones, including record play-ers record playing decks and rbcbrd changer deck~ whether mechanically or electrically driven, wml or w1thour an in-built system of sound reproduction or amplification (acoustic, blbctronic or transistorlsed), and parts and accessories thereof not elsewhere specified, and gramophone records, all sorts -<,) gramophones, rerord players, record playing twenty per cent ad valor""  decks or record changer decb (ii) parts and accessories of gramophones, record thirty per cent ild -calor,,,, players, record playing dcclta or record changer decks, (iii) gramophone records, all 90rls, other than rna· fifteen per cent ild valor"" tricea (iv) matrices for records, impressed thirty per cent ad valorem (v) gramophone needles or styli-(a) wholly made of steel twenty per cent ild valor"" (b) others twenty-five per cent ad valor"",  38 matches- match" includes a firework in the form of a match; sixty-five naye paise for every and, where a matchstick has more heads than one 1000 matches or fraction thereof capable ofbein, ignited by striking, each euch head llhall be deemed to be a match  39 mechanical llghters- mcchanical iilhtcr" means any mechanical or cbemi- three rupees per lighter, cal contrivance for causing ignition which i portable ------------~--------rate of duty item no (i) (2) and which operates by producing a spark or flame whether by itself or when rroug!lt into contact with gas, and includes a mechanic:allightcr issued from a factory in an incomplete state or requiring for its completion the addition of a dint 40 sthbl furniture made partly or twentypercentadclajor,m wholly of steel in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power whether in assembled or unassembled condi-tion 41 crown corks with or without wash-one paisa each ers or other piitings of cork, rub-ber, polyetilylbne or any other material 42 pilfer proof caps for packaging, all one paisa each sorts, with or withotn' washers or other fiitings of cork, rubber, polyethylene or any other material 43 wool tops five rupees per idiogram  the second schedule (s" section 8) tobaccoa biil to consolidate and amend the law relating to central duties of excise (shri parkashchand b sethi, minister of state in the ministry of finance) 