Section 60 - Amendment of Act 1 of 1944 - Finance Act, 1964

60. Amendment of Act 1 of 1944 In the Central Excises and Salt Act, 1944 (hereinafter referred to as the Central Excises Act),- (1) in section 2, in clause (f),- (i) the words beginning with and the word 'manufacturer' and ending with are intended for sale; shall be omitted; (ii) after sub-clause (iii), the following shall be inserted, namely:- (iv) in relation to goods comprised in Item No. 18A of the First Schedule, includes sizing, beaming, warping, wrapping, winding or reeling, or any one or more of these processes, or the conversion of any form of the said goods into another form of such 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 production or manufacture on his own account; ; (2) in the First Schedule,- (a) in Item No. 4, under II-Manufactured tobacco- , for the entries in the third column against sub-items 2(iii) and 2(iv), the entries Seven rupees and fifty naye paise and Four rupees and forty naye paise shall, respectively, be substituted; (b) in Item No. 14, under I , after sub-item (4), the following sub-item shall be inserted, namely:- (A) Dispersed Organic pigments ordinarily used for the printing of textiles, whether in the form of powder, paste, or in emulsion. Two rupees and fifty nay paise per kilogram. ; (c) after Item No. 14B, the following Item shall be inserted, namely:- 14 BB. SODIUM SILICATE Eight rupees per quintal. ; (d) in Item No. 14F, in the second column,- (i) for sub-items (i), (ii) and (iii), the following sub-item shall be substituted, namely:- (i) Preparations for the care of the skin including beauty creams, vanishing creams, cold creams, make-up creams, cleansing creams, skin foods and tonics, face powders, baby powders, toilet powders and talcum powders. ; (ii) sub-item (iv) shall be re-numbered as sub-item (ii); (e) in Item No. 15, under I , for sub-items (1), (2) and (3), the following sub-items shall be substituted, namely:- (1) Soap, household and laundry (2) Other sorts Eighteen rupees per quintal. Thirty-eight rupees per quintal. (f) for Item No. 15A, the following Item shall be substituted, namely:- 15A. ARTIFICIAL OR SYNTHETIC RESINS AND PLASTIC MATERIAL, AND ARTICLES THEREOF. Twenty per cent. ad valorem. (1) Artificial or synthetic resins and plastic materials in any form, whether solid, liquid or pasty, or as powder, granules or flakes, or in the form of moulding powders, the following, namely:- (i) Condensation, Poly-condensation and Poly-addition products, whether or not modified or polymerised, including Phenoplasts, Aminoplasts, Alkyds, Polyurethane, Polyallyl Esters and other Unsaturated Polyesters; (ii) Polymerisation and Copolymerisation products including Polyethylene and Polytetrahaloethylene, Polyisobutylene, Polystyrene, Polyvinyl chloride, Polyvinyl acetate, Polyvinyl Chloroacetate and other Polyvinyl derivatives, Polyamides, Polyacrylic and Polymethacrylic derivatives and Coumarone-Indene resins; and (iii) Cellulose acetate (including di-or tri-acetate), Cellulose acetate butyrate and Cellulose propionate, Cellulose acetate-propionate, Ethyl cellulose and Benzyl cellulose, whether plasticised or not, and plasticised Cellulose nitrate. (2) Articles made of plastics, all sorts, including tubes, rods, sheets, foils, sticks, other rectangular or profile shapes, whether laminated or not, and whether rigid or flexible, including layflat tubings and Polyvinyl chloride sheets. Explanation.-For the purpose of sub-item (2), 'plastics' means the various artificial or synthetic resins or plastic material included in sub-item (1). ; (g) in Item No. 17, for sub-items (1) to (10), the following sub-items shall be substituted, namely:- (1) Cigarette tissue One rupee per kilogram. (2) Blotting, toilet, target, tissue other than cigarette tissue, teleprinter, typewriting, manifold, bank, bond, art paper, chrome paper, tubsized paper, cheque paper, stamp paper cartridge paper, parchment and coated board (including art board, chrome board and board for playing cards). Fifty naye paise per kilogram. (3) Printing and writing paper, packing and wrapping paper, strawboard and pulp-board, including grey board, corrugated board, duplex and triplex boards, other sorts. Thirty-five naye paise per kilogram. (4) All other kinds of paper and paper-board not otherwise specified. Fifty naye paise per kilogram. ; (h) in Item No. 18, for the entry in the third column, the entry Nine rupees per kilogram shall be substituted; (i) for Item No. 18A, the following Item shall be substituted, namely:- 18A. COTTON TWIST, YARN AND THREAD, ALL SORTS, sized or unsized, in all forms including skeins, hanks, cops, cones, bobbins, pirns, spools, reels, cheeses, balls or on warp beams, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power- (1) of counts 29 or more; One rupee per kilogram. (2) of counts less than 29. Fifty naye paise per kilogram. Explanation.-(1) 'Count' means the size of grey yarn expressed as the number of 1000 metre hanks per one-half kilogram. (2) For multiple fold yarn, 'count' means the count of the basic single yarn. ; (j) in Item No. 18B- (a) for sub-item (1), the following sub-item shall be substituted, namely:- (1) worsted yarn- (a) of 48s counts and more; Twenty per cent. ad valorem. (b) of less than 48s counts. Fifteen per cent. ad valorem. (b) the following Explanation shall be inserted at the end, namely:- Explanation.-'Count' means the size of single yam expressed as the number of 560 yard hanks per pound. ; (k) for Item No. 25, the following Item shall be substituted, namely:- 25. IRON IN ANY CRUDE FORM including pig iron, scrap iron, molten iron or iron cast in any other shape or size. Forty-five rupees per metric tonne. ; (l) for Item No. 26, the following Item shall be substituted, namely:- 26. STEEL INGOTS, including steel melting scrap. Fifty rupees per metric tonne. ; (m) in Item No. 26AA- (i) for the entry in the third column against each of the sub-items (i) and (ia), the entry Forty rupees per metric tonne plus the excise duty for the time being leviable on steel ingots shall be substituted; (ii) for sub-items (ii) and (iii), the following sub-items shall be substituted, namely:- (ii) Plates and sheets (including uncoated plates and sheets intended for tinning), all sorts, and hoops and trips, all sorts, other than skelp. One hundred and fifty rupees per metric tonne plus the excise duty for the time being leviable on steel ingots (iii) Skelp . . . . . One hundred and fifty rupees per metric tonne plus the excise duty for the time being leviable on steel ingots. ; (n) in Item No. 27, for the entry in the second column against sub-item (b), the entry Manufactures, the following, namely, plates, sheets, circles, strips and extruded shapes and sections in any form or size, shall be substituted; (o) in Item No. 33B, for the entry in the second column against sub-item (i), the entry Insulated copper wires and cables, whether sheathed or unsheathed, any core of which, not being one specially designed as a pilot core, has a sectional area of less than 8.0645 square millimetres and wires and cables of other metals and alloys of not more than equivalent conductivity. shall be substituted; (p) in Item No. 34,- (i) after sub-item (3), the following sub-item shall be inserted, namely:- (3a) Tractors, including agricultural tractors Ten per cent. ad valorem. (ii) the following Explanation shall be inserted at the end, namely:- Explanation.-For the purposes of this Item, where a motor vehicle is mounted, fitted or fixed with any weight-lifting, earth moving and similar specialised material handling equipment, then such equipment other than the chassis shall not be taken into account. ; (q) for Item No. 36, the following Item shall be substituted, namely:- 36. FOOTWEAR AND PARTS THEREOF in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power- (1) Footwear Ten per cent. ad valorem. (2) Parts of footwear Fifteen per cent. ad valorem. Explanation.-'Footwear' includes all varieties of footwear, whether known as boots, shoes, sandals, chappals, or by any other name. .