Section 16 - Amendment of Act 1 of 1944 - Finance (No. 2) Act, 1962

16. Amendment of Act 1 of 1944 In the Central Excises and Salt Act, 1944 (1) in section 2, in clause (f), in sub-clause (i), the word and shall be omitted and after sub-clause (ii), the following sub-clause shall be inserted, namely: (iii) in relation to patent or proprietary medicines as defined in Item No. 14E of the First Schedule and in relation to cosmetics and toilet preparations as defined in Item No. 14F of that Schedule, includes the conversion of powder into tablets or capsules, the labelling or re-labelling of containers intended for consumers and re-packing from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumers. ; (2) in the First Schedule,- (a) in Item No. 4, (1) under I. Unmanufactured tobacco (i) for the entries in the third column against Sub-items (1), (2), (3), (4), (5) and (6), the entries Two rupees and sixty naye paise , Sixteen rupee and ninety naye paise , Two rupees and twenty-five naye paise , Two rupees and five naye paise , One rupee and twenty naye paise and Two rupees and twenty-five naye paise shall, respectively, be substituted; (ii) sub-item (5) (iii) shall be omitted; (2) under II. Manufactured tobacco for sub-item (2), the following sub-item shall be substituted, namely: Per thousand (2) Cigarettes of which the value (i) exceeds Rs. 35 a thousand. Twenty-five rupees and thirty naye paise. (ii) exceeds Rs. 25 a thousand, but does not exceed Rs. 35 a thousand. Twelve rupees and ninety-five naye paise. (iii) exceeds Rs. 15 a thousand, but does not exceed Rs. 25 a thousand. Six rupees and sixty-five naye paise. (iv) exceeds Rs. 7.50 a thousand, but-does not exceed Rs. 15 a thousand. Two rupees and ninety naye paise. (v) does not exceed Rs. 7.50 a thousand. One rupee and thirty naye paise. ; (b) for Item No. 11, the following Item shall be substituted, namely: 11. ASPHALT, BITUMEN AND TAR (1) Asphalt and Bitumen (including cut-back bitumen and asphalt) natural or produced from petroleum or shale. Twenty-seven per cent. ad valorem. (2) Tar distilled from coal or lignite, and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products. Twenty-seven per cent. ad valorem. ; (c) after Item No. 11, under the heading Mineral fuels, lubricants and related materials , the following Item shall be inserted, namely: 11A. ALL PRODUCTS DERIVED FROM REFINING OF CRUDE PETROLEUM OR SHALE (WHETHER GASEOUS, LIQUID, SEMI-SOLID OR SOLID IN FORM), NOT OTHERWISE SPECIFIED, INCLUDING REFINERY GASES, LUBRICATING OIL AND GREASES, WAXES AND, COKE Five per cent. ad valorem. ; (d) in Item No. 14, for sub-item III, the following sub-item shall be substituted, namely: III. Cellulose lacquers (i) Nitrocellulose lacquers, clear and pigmented and nitrocellulose ancillaries in liquid form. One rupee and forty naye paise per litre. (ii) Nitrocellulose ancillaries in semi-solid and pasty forms. Fifty naye paise per kilogram. (iii) Cellulose lacquers, not otherwise specified. One rupee and forty naye paise per litre. ; (e) for Item No. 14D, the following Item shall be substituted, namely: 14D. SYNTHETIC ORGANIC DYESTUFFS (INCLUDING PIGMENT DYESTUFFS) AND SYNTHETIC ORGANIC DERIVATIVES USED IN ANY DYEING PROCESS Fifteen per cent. ad valorem. ; (f) for Item No. 14E, the following Item shall be substituted, namely: 14E. PATENT OR PROPRIETARY MEDICINESI NOT CONTAINTNG ALCOHOL, JOPIUM, INDIAN HEMP OR OTHER NARCOTIC DRUGS OR OTHER NARCOTICS OTHER THAN THOSE MEDICINES WHICH ARE EXCLUSIVELY AYURVEDIC, UNANI, SIDHA OR HOMOEOPATHIC. Explanation.- Patent or proprietary medicines means any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of ailments in, human beings of animals, which bears either on itself or on its container or both, a name Which is not specified in a monograph in a Pharmacopeia Formulary or other publications 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, 1958 (43 of 1958), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity that person. Ten per cent. ad valorem. ; (g) after Item No. 14F, the following Items shall be inserted, namely: 14G. NITRIC, HYDROCHLORIC AND SULPHURIC ACIDS (INCLUDING FUMING ACIDS AND ANHYDRIDES THEREOF), ALL SORTS. Ten per cent. ad valorem. 14H. COMPRESSED, LIQUEFIED OR SOLIDIFIED GASES, THE FOLLOWING, NAMELY: (i) Oxygen Ten per cent. ad valorem. (ii) Chlorine Ten per cent. ad valorem. (iii) Ammonia Ten per cent. ad valorem. (iv) Carbonic acid (Carbon dioxide). Fifty per cent. ad valorem. (v) Refrigerant gases, not otherwise specified, such as Sulphur dioxide and freon. Twenty per cent. ad valorem. ; (h) for Item No. 15A, the following Item shall be substituted, namely: 15A. PLASTICS, ALL SORTS (i) Moulding powders, granules and flakes (thermosetting and thermoplastic). (ii) Polythylene films, lay-flat tubings and P.V.C. sheets (that is to say, polyvinyl Chloride sheets). (iii) Not otherwise specified. Twenty per cent. ad valorem. ; (i) after Item No. 16, the following Items shall be inserted, namely: 16A. RUBBER PRODUCTS, THE FOLLOWING. NAMELY: (i) Latex foam sponge Twenty per cent. ad valorem. (ii) Plates, sheets and strips unhardened, whether Vulcanized or not, and whether combined with any textile material or otherwise. Twenty per cent. ad valorem. 16B, PLYWOOD, BLOCK-BOARD, LAMINBOARD, BATTEN BOARD, HARD OR SOFT WALL BOARDS OR INSULATING BOARD AND VENEERED PANELS, WHETHER OR NOT CONTAINING ANY MATERIAL OTHER THAN WOOD; CELLULAR WOOD PANELS; BUILDING BOARDS OF WOOL PULP OR OF VEGETABLE FIBRE WHETHER OR NOT BONDED WITH NATURAL OR ARTIFICIAL RESINS OR WITH SIMILAR BINDERS; AND ARTIFICIAL OR RECONSTITUTED WOOD BEING WOOD SHAVINGS, WOOD CHIPS, SAW DUST, WOOD FLOUR OR OTHER LIGNEOUS WASTE AGGLOMERATED WITH NATURAL OR ARTIFICIAL RESINS OR OTHER ORGANIC BINDING SUBSTANCES, IN SHEETS, BLOCKS, BOARDS OR THE LIKE (i) Plywood for Tea-chests when cut to size in panels or shooks and packed in sets. Ten per cent. ad valorem. (ii) All others Fifteen per cent. ad valorem. ; (j) in Item No. 18 (i) for the entry in the third column, the entry Four rupees and fifty naye paise per kilogram shall be substituted; (ii) the following Explanation shall be added, namely:- Explanation 'Rayon and synthetic fibres and yarn' shall be deemed to include man-made fibres and yarn made out of man-made fibres. ; (k) in Item No. 18A, for the entries in the third column against sub-items (1) and (2), the entries Thirty naye paise per kilogram and Fifteen naye paise per kilogram shall, respectively, be substituted; (l) in Item No. 18B, for the entries in the third column against sub-items (1) and (2), the entries Fifteen per cent. ad valorem and 'Seven and a half per cent. ad valorem shall, respectively, be substituted; (m) in Item No. 19, (i) in the second column,- (a) in clause (b), the word or shall be inserted at the end; and (b) in clause (c), the word or and clause (d) shall be omitted; (ii) for the entries in the third column against sub-items (1), (2), (3), (4) and (5), the entries Sixty naye paise per square metre , Sixty naye paise per square metre , Forty naye Paise per square metre , Forty naye paise per square metre and Sixty naye palse per square metre shall, respectively, be substituted; (n) in Item No. 21, in the second column, the words but do not include any such fabric if manufactured on a handloom shall be omitted; (o) in Item No. 22, (i) in the second column, in clause (iii), the word or shall be inserted at the end; and (ii) in clause (iv), the word or and clause (v) shall be omitted; (p) after Item No. 22, the following Item shall be inserted, namely: 22A. JUTE MANUFACTURES (INCLUDING MANUFACTURESOF BIMLIPATAM JUTE OR OF MESTA FIBRE), ALL SORTS (i) Hessians Two hundred and fifty rupees per metric tonne. (ii) All other descriptions of jute manufacture not otherwise specified (including cloth, bags, twist, yarn, rope and twine). One hundred and twenty-five rupees per metric tonne. ; (q) after Item No. 23B, the following Item shall be inserted, namely: - 23C. ASBESTOS-CEMENT PRODUCTS, ALL SORTS, INCLUDING FLAT AND CORRUGATED SHEETS, PIPES AND TUBES AND TILES. Ten per cent. ad valorem. ; (r) in Item No. 26A, for sub-items (1) and (2), the following sub-items shall be substituted, namely: (1) In any crude form including ingots, bars, blocks, slabs, billets, shots and pellets. One hundred rupees per metric tonne. (2) Manufactures, the following, namely, plats, sheets, circle, strips and foils in any form or size. Three hundred rupees per metric tonne. (3) Pipes and tubes Ten per cent. ad valorem. ; (s) after Item No. 26A, the following Item shall be Inserted, namely: 26AA. IRON OR STEEL PRODUCTS, THE FOLLOWING, NAMELY: (i) Burs, rods, coils, wires, joists, girders, angles, channels, tees, flats, beams, zeds, trough, piling, and all other rolled, forged or extruded shapes and sections, not otherwise specified. Five per cent. ad valorem plus the excise duty for the time being leviable on pig iron or steel ingots, as the case may be. (ii) Plates and sheets, other than plates and sheets in- tended for tinning, and hoops und strips, all sorts, including galvanised or corrugated plates and sheets. Seven and a half per cent. ad valorem plus the excise duty for the time being leviable on pig iron or steel ingots, as the case may be. (iii) Uncoated plates and sheets intended for tinning. Seven and a half per cent. ad valorem plus the excise duty for the time being leviable on pig iron or steel ingots, as the case may be. (iv) Pipes and tubes (including blanks therefor) all sorts, whether rolled, forged, spun, cast, drawn, annealed, welded or extruded Five per cent. ad valorem plus the excise duty for the time being leviable on pig iron or steel ingots, as the case may be. (v) All other steel castings, not otherwise specified. Five per cent. ad valorem plus the excise duty for the time being leviable on steel ingots. ; (t) in Item No. 27, for sub-item (b), the following sub-items shall be substituted, namely: (b) Manufactures, the following, namely, plates, sheets, circle and strips in any form or size. Five hundred rupees per metric tonne. (bb) Foils, that is a product of thickness (excluding any backing) not exceeding 0.15 millimeters. Six hundred rupees per metric tonne. ; (u) for Item No. 29A, the following Item shall be substituted, namely: 29A. REFRIGERATING AND AIR-CONDITIONING APPLIANCES AND MACHINERY, ALL SORTS, AND PARTS THERE OF (1) Refrigerators and other refrigerating appliances, which are ordinarily sold or offered for sale as ready assembled units, such as ice makers, bottle coolers, display cabinets and water coolers. Twenty per cent. ad valorem (2) Air-conditioners and other air-conditioning appliances, which are ordinarily sold or offered for sale as ready assembled units, including package type air-conditioners and evaporative type of coolers. Twenty per cent. ad valorem (3) parts of refrigerating and air-conditioning appliances and machinery, all sorts. Thirty per cent. ad valorem. ; (v) to Item No. 30, the following Explanation shall be added, namely: Explanation. This Item does not include motors specially designed for use in gramophones or record players and all parts of such motors. ; (w) after Item No. 33A, the following Item shall be inserted, namely: 33B. ELECTRIC WIRES AND CABLES, ALL SORTS, NOT OTHERWISE SPECTFTED (i) Insulated wires and cables, whether sheathed or unsheathed, when designed for use in circuits of less than 10 amperes and at a pressure not exceeding 250 volts. Fifteen per cent. ad valorem. (ii) All other Five per cent. ad valorem.; (x) in Item No. 34, for the entries under the third column against sub-items (1) and (2), the entries One hundred and seventy-five rupees each or seven and a half per cent. ad valorem, whichever is higher and One thousand rupees each or ten per cent ad valorem, whichever is higher shall, respectively, be substituted; (y) after Item No 37, the following Item shall be inserted, namely 37A. GRAMOPHONFS, INCLUDING RECORD PLAYERS, WHETHER MECHANICALLY OR ELECTRICALLY DRIVEN, AND WITH ACOUSTIC, ELECTRONIC, OR TRANSISTORISED SYSTEMS OF REPRODUCTION OR AMPLIFICATION, AND PARTS AND ACCESSORIES THEREOF, AND GRAMOPHONE RECORDS, ALL SORTS (i) Gramophones or record players, including radio- grams. Twenty per cent. ad valorem. (ii) Parts and accessories of gramophones or record players, all sorts. Thirty per cent. ad valorem. (iii) Gramophone records, all sorts, other than matrices Fifteen per cent. ad valorem. (iv) Matrices for records, impressed. Thirty per cent. ad valorem. (v) Gramophone needles or styli (a) wholly made of steel Twenty per cent. ad valorem. (b) others Twenty-five per cent. ad valorem. ; (z) Item No. 40 shall be omitted.