Section 13 - Amendment of Act 1 of 1944 - Finance Act, 1961

13. Amendment of Act 1 of 1944 In the First Schedule to the Central Excises and Salt Act, 1944,- (a) in Item No. 2, for the entry in the third column, the entry Fifty-five rupees per quintal shall be substituted; (b) in Item No. 4,- (1) under I. Unmanufactured tobacco- - (i) for sub-item (1), the following sub-item shall be substituted, namely:- (I) If flue cured and used in the manufacture of cigarettes. Two rupees and fifty naye paise. ; (ii) in sub-item (4), for the entry in the third column, the entry Two rupees shall be substituted; (iii) in sub-item (5), for the entry in the third column, the entry One rupee and fourteen naye paise shall be substituted; (iv) in sub-item (8), for the entry in the third column, the entry Twenty-two naye paise shall be substituted; (2) under II. Manufactured tobacco- - (i) for sub-item (1), the following sub-item shall be substituted, namely:- (1) Cigars and cheroots of which the value- Per hundred. (i) exceeds Rs. 25 a hundred. Fifteen rupees. (ii) exceeds Rs. 15 a hundred, but does not exceed Rs. 25 a hundred. Nine rupees (iii) exceeds Rs. 5 a hundred, but does not exceed Rs. 15 a hundred. Three rupees. (iv) exceeds Rs. 1.25 a hundred, but does not exceed Rs. 5 a hundred. Seventy-five naye paise. ; (ii) in sub-item (2),- (A) for sub-items (2)(i), (2)(ii), (2) (iii) and (2) (iv), the following shell be substituted, namely:- (i) exceeds Rs. 35 a thousand Twenty-three rupees and seventy-five naye paise. (ii) exceeds Rs. 30 a thousand, but does not exceed Rs. 35 a thousand. Twelve rupees and seventy-five naye paise. (iii) exceeds Rs. 25 a thousand, but does not exceed Rs. 30 a thousand. Eleven rupees and fifty naye paise. ; (B) sub-items (2)(v), (2)(vi), (2)(vii), (2)(viii) and (2) (ix) shall, respectively, be re-numbered as sub-items (2)(iv), (2)(v), (2)(vi), (2)(vii) and (2)(viii); (c) in Item No. 7, for the entry in the third column, the entry Ninety-five rupees and fifty-five naye paise per kilolitre at fifteen degrees of Centigrade thermometer shall be substituted; (d) in Item No. 9, for the entry in the third column, the entry Sixteen per cent. ad valorem plus ninety-two rupees and ten naye paise per metric tone shall be substituted; (e) in Item No. 13, for the entry in the third column, the entry Twenty rupees per quintal shall be substituted; (f) in Item No. 14, for the entries in the third column against each of the sub-items specified below, the following entries as are set out in the corresponding column against that sub-item shall be substituted, namely:- I (1) (i) Nineteen rupees and seventy-five naye paise per quintal. (ii) Seventy naye paise per kilogram. (2) Seventeen rupees and twenty-five naye paise per quintal. (3) (i) Seventeen rupees and twenty-five naye paise per quintal. (ii) Twenty-nine rupees and fifty naye paise per quintal. (iii) Forty-two naye paise per litre. (iv) Ninety-eight naye paise per litre (4) (i) Seventy naye paise per kilogram. (ii) Seventeen rupees and twenty-five naye paise per quintal. (iii) Fifty-six naye paise per litre. (5) Seventeen rupees and twenty-five naye paise per quintal, if sold by weight; Fifty-six naye paise per litre, if sold by volume. II (i) Twenty-eight naye paise per litre, (ii) Eighteen naye paise per litre. III (i) One rupee and forty naye paise per litre; (ii) Fifty naye paise per kilogram, if sold by weight; Eighty-five naye paise per litre, if sold by volume. ; (g) after Item No. 14, the following Items shall be inserted, namely:- 14A. SODA ASH Two rupees per quintal. 14B. CAUSTIC SODA- (i) if in a solid form Four rupees per quintal. (ii) If in lye Four rupees per quintal on the basis of hundred per cent. strength of caustic soda. 14C. GLYCERINE. Seventeen rupees per quintal. 14D. DYES DERIVED FROM COAL TAR, AND COAL TAR DERIVATIVES USED IN ANY DYEING PROCESS, ALL SORTS. Fifteen per cent. ad valorem. 14E. PATENT OR PROPRIETARY MEDICINES AS DEFINED IN CLAUSE (h) OF SECTION 3 OF THE DRUGS ACT, 1940 (23 of 1940), NOT CONTAINING. ALCOHOL OR OPIUM, INDIAN HEMP, OR OTHER NARCOTIC DRUGS OR NARCOTICS. Ten per cent. ad valorem. 14F. COSMETICS AND TOILET PREPARATIONS NOT CONTAINING ALCOHOL OR OPIUM, INDIAN HEMP, OR OTHER NARCOTIC DRUGS OR NARCOTICS, NAMELY:- (i) Face cream and snow, (ii) Face powder. (iii) Talcum powder. (iv) Hair lotion, cream and pomade. Twenty-five per cent. ad valorem. ; (h) after Item No. 15, under the heading Chemicals, the following Items shall be inserted, namely:- 15A. PLASTICS, ALL SORTS, NAMELY:- (i) Moulding powders, granules and flakes (thermosetting and thermoplastic). (ii) Polyethylene films, lay-flat tubings and P.V.C. sheets (that is to say, Polyvinyl Chloride sheets). Twenty per cent. ad valorem. 15B. CELLOPHANE, THAT IS, ANY FILM OR SHEET OF REGENERATED CELLULOSE. Twenty per cent. ad valorem. ; (i) in Item No. 17, for the entries in the third column against sub-items (1), (2), (4), (5), (6), (7), (8), (9) and (10), the entries Fifty naye paise per kilogram , One rupee per kilogram , Thirty-five naye paise per kilogram , Fifteen naye paise per kilogram , Thirty-five naye paise per kilogram , Thirty-five naye paise per kilogram , Thirty-five naye paise per kilogram , Fifty naye paise per kilogram and Fifty naye paise per kilogram shall, respectively, be substituted; (j) after Item No. 18, the following Items shall be inserted, namely:- '18A. COTTON TWIST, YARN AND THREAD, ALL SORTS, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power- (1) of 35 or more counts; Fifteen naye paise per kilogram. (2) of less than 35 counts. Ten naye paise per kilogram. Explanation.-For multiple-fold yarn, count means the count of the basic single yarn. 18B. WOOLLEN YARN, ALL SORTS INCLUDING KNITTING WOOL, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power- (1) worsted yarn; Ten per cent. ad valorem. (2) others. Five per cent. ad valorem.'; (k) after Item No. 23, the following Items shall be inserted, namely:- 23A. GLASS AND GLASS- WARE- (1) Sheet glass and Plate glass. Ten per cent. ad valorem. (2) Laboratory glassware. Five per cent. ad valorem. (3) Glass shells, glass globes and chimneys for lamps and lanterns. Ten per cent. ad valorem. (4) Other glassware including tableware. Fifteen per cent. ad valorem. 23B. CHINAWARE AND PORCELAINWARE, ALL SORTS,- (1) Tableware. Fifteen per cent. ad valorem. (2) Sanitaryware. Fifteen per cent. ad valorem. (3) Glazed tiles. Ten per cent. ad valorem. (4) Not otherwise specified. Ten per cent. ad valorem. ; Explanation.-'Chinaware' includes all glazed clayware but does not include terracotta. (l) after Item No. 26, the following Items shall be inserted, namely:- 26A. COPPER AND COPPER ALLOYS CONTAINING NOT LESS THAN FIFTY PERCENT. BY WEIGHT OF COPPER,- (1) Manufactures, the following, namely, plates, sheets, circles, strips and foils in any form or size. Three hundred rupees per metric tone. (2) Pipes and tubes. Ten per cent. ad valorem. 26B. ZINC,- (1) Manufactures, the following, namely, plates, sheets, circles, strips and foils in any form or size. Three hundred rupees per metric tone. (2) Pipes and tubes. Ten per cent. ad valorem. ; (m) in Item No. 27, after sub-item (b), the following sub-item shall be inserted, namely:- (c) Pipes and tubes. Ten per cent. ad valorem. ; (n) after Item No. 29, the following Item shall be inserted, namely:- 29A. AIR CONDITIONING MACHINERY, ALL SORTS. Twenty per cent. ad valorem. ; (o) after Item No. 33, the following Item shall be inserted, namely:- 33A. WIRELESS RECEIVING SETS, ALL SORTS, INCLUDING TRANSISTOR SETS AND RADIOGRAMS, WITH OR WITHOUT LOUDSPEAKER. Twenty per cent. ad valorem. ; (p) in Item No. 38, for the entry in the third column, the entry Sixty-five naye paise for every 1,000 matches or fraction thereof shall be substituted; (q) after Item No. 39, the following Item shall be inserted, namely:- 40. refrigerators and parts thereof, such as are specially designed for use with refrigerators. Twenty per cent. ad valorem.