Section 47 - Amendment of Act 1 of 1944 - Finance Act, 1966

47. 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. 1, for the entries in the third column against sub-items (1) and (2), the entries Thirty rupees and fifty paise per quintal. and Fifteen rupees per quintal. shall, respectively, be substituted; (b) in Item No. 4,- (1) under I. Unmanufactured tobacco- , for the entries in the third column against sub-items (1), (2) and (4), the entries Three rupees and twenty paise. , Twenty-five rupee. and Two rupees and sixty paise shall, respectively, be substituted; (2) under II. Manufactured tobacco- , for the entries in the third column against sub-items (1) (i), (1) (ii), (1) (iii) and (1) (iv), the entries Twenty rupees. , Twelve rupees. , Four rupees. and One rupee, shall, respectively, shall be substituted; (c) in item No, 9, for the entry in the third column, the entry One hundred and ninety-five rupees per metric tonne. shall be substituted; (d) after Item No. 14D, the following Item shall be inserted, namely:- 14DD. SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS ORGANIC LUMINOPHORES; PRODUCTS OF THE KIND KNOWN AS OPTICAL BLEACHING AGENTS, SUBSTANTIVE TO THE FIBRE. Fifteen per cent. advalorem. ; (e) in Item No. 14H, for the entry in the third column against sub-item (iv), the entry One rupee per kilogram. shall be substituted; (f) after Item No. 15A, the following Item shall be inserted, namely:- 15AA. ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP); SURFACE-ACTIVE PREPARATIONS AND WASHING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP. Ten per cent. ad valorem. ; (g) in Item No. 18, for the entry in the third column, the entry Twelve rupees per kilogram. shall be substituted; (h) in Item No. 18A, for the entries in the third column against sub-items (1) and (2), the entries One rupee and fifty paise per kilogram. and Sixty paise per kilogram, shall, respectively, be substituted; (i) in Item No. 19.- (1) for the entry in the third column against each of the sub-items (1), (2) and (5), the entry Eighty paise per square metre. shall be substituted; (2) for the entry in the third column against each of the sub-items (3) and (4), the entry Sixty paise per square metre. shall be substituted; (j) in Item No. 26AA.- (1) the word flats occurring in the entry in the second column against sub-item (ia) shall be omitted; (2) for the words Skelp and strips occurring in the entry in the second column against sub-item (iii), the words Flats skelp and strips. shall be substituted; (3) for the entry in the third column against sub-item (iv), the entry Fifteen per cent. ad valorem plus the excise duty for the time being leviable on pig iron or steel ingots, as the case may be. shall be substituted; (k) in Item No. 33B,- (1) for the entry in the second column against sub-item (i), the following entry shall be substituted, namely:- Insulated wires and cables of copper, aluminium or other metals and alloys, whether sheathed or unsheathed, the conductor of any core of which, not being one specially designed as a pilot core, has a sectional area not exceeding 1.5 square millimetres in the case of copper, or not exceeding 2.5 square millimetres in the case of aluminium or of not more than equivalent conductivity as of copper in the case of other metals and alloys. ; (2) the following Explanation shall be inserted at the end, namely:- 'Explanation.-The expression Electric wires and cables, all sorts used in this item shall not include square or rectangular conductors, whether insulated or not.'.