Section 79 - Amendment of Act 1 of 1944 - Finance Act, 1965

79. Amendment of Act 1 of 1944. In the Central Excises and Salt Act, 1944 (hereinafter referred to as the Central Excises Act), in the First Schedule, (a) in Item No. 4. under II. Manufactured tobacco , for sub-item (2), the following sub-item shall be substituted, namely: (2) Cigarettes .. One hundred per cent, ad valorem. ; (b) in Item No. 26, for the entry in the third column, the entry Sixty rupees per metric tonne, shall be substituted; (c) in Item No. 26A, for the entries in the third column against sub-items (1) and (2), the entries One thousand rupees per metric tonne. and One thousand and five hundred rupees per metric tonne, shall, respectively, be substituted; (d) in Item No. 26AA, (i) for the entry in the third column against each of the sub-items (i) and (ia), the entry Forty-five 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 and forms such as ridges, channels, rain water wipes and their fittings made from plates or sheets, but not Including plates and sheets after tinning), and hoops, all sorts, other than skelp and strips. Three hundred rupees per metric tonne plus the excise duty for the time being leviable on steel ingots. (iii) Skelp and strips Three hundred rupees per metric tonne plus the excise duty for the time being leviable on steel ingots. ; (e) in Item No. 27, (i) for the entry in the second column against sub-item (b), the entry Manufactures, the following, namely, plates, sheets, circles and strips in any form or size, not otherwise specified. shall be substituted; (ii) for the entry in the second column against sub-item (c), the entry Pipes and tubes, other than extruded pipes and tubes. shall be substituted ; (iii) after sub-item (c), the following sub-item shall be inserted, namely : (d) Extruded shapes and sections including extruded pipes and tubes. Ten per cent, ad valorem. ; (f) in Item No. 28, for the entry in the third column, the entry Three hundred and seventy-five rupees per metric tonne. shall be substituted.