Section 40 - Amendment of Act 1 of 1944 - Finance (No. 2) Act, 1971

40. Amendment of Act 1 of 1944 In the Central Excises and Salt Act, 1944, in the First Schedule,-- (i) for Item No. 1E, the following Item shall be substituted, namely:-- IE GLUCOSE AND DEXTROSE AND PREPARATIONS THEREOF- (1) Glucose in whatever form, including liquid glucose, dextrose mono-hydrate and anhydrous dextrose. (2) Preparations of glucose and dextrose in which the reducing sugars expressed as anhydrous dextrose amount to more than eighty per cent. by weight. Ten per cent, ad valorem. ; (ii) after Item No. 1E, the following Item shall be inserted, namely:-- 'IF MAIDA- Maida means the product of wheat known commercially as maida obtained by milling cleaned, hard or soft wheat or blends thereof in a roller flour mill. Ten paise per kilogram.'; (iii) in Item No. 6, for the entry in the third column, the entry Nine hundred and twenty rupees per kilolitre at fifteen degrees of Centigrade thermometer. shall be substituted; (iv) for Item No. 11A, the following Item shall be substituted, 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- (1) Mineral turpentine oil Twenty per cent, ad valorem plus one hundred rupees per metric tonne. (2) Liquefied petroleum gas Two hundred and fifty rupees per metric tonne. (3) Others Twenty per cent, ad valorem. ; (v) after Item No. 11A as so amended, the following Items shall be inserted, namely:-- '11B COMPOUNDED LUBRICATING OILS AND GREASES, THAT IS TO SAY, LUBRICATING OILS AND GREASES OBTAINED BY COMPOUNDING OF MINERAL OILS WITH ANY OTHER INGREDIENTS. Explanation. -- The expression mineral oil has the meaning assigned to it in Explanation I to Item No. 6. Twenty per cent, ad valorem. 11C CLAIMED PETROLILEUM COKE. Twenty per cent, ad valorem.'; (vi) for Item No. 14AA, the following Item shall be substituted, namely:-- 14AA CHEMICALS, THE FOLLOWING, NAMELY:- (1) Calcium carbide. (2) Bleaching paste and bleaching powder. (3) Sodium hydrosulphite. (4) Bicarbonate of soda. (5) Bichromates of potassium or sodium. (6) Hydrogen peroxide. (7) Potassium' permanganate. Ten per cent. ad valorem, ; (vii) for Item No. 14F, the following Item shall be substituted, namely: -- 14F COSMETICS AND TOILET PREPARATIONS NOT CONTAINING ALCOHOL OR OPIUM, INDIAN HEMP, OR OTHER NARCOTIC DRUGS OR NARCOTICS, 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, talcum powders and lipsticks. (ii) Preparations for the care of the hair-- (a) Hair lotions, creams and pomades. (b) Perfumed hair oils. (c) Shampoos whether or not containing soap or detergent. Explanation. -- Alcohol , Opium , Indian hemp , narcotic drugs and narcotics have the meanings, respectively, assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955(10 of 1955). twenty-five per cent, ad valorem.': (viii) in Item No. 15, for the entry in the third column against sub-item 1(2), the entry Twelve and a half per cent, ad valorem. shall be substituted; (ix) for Item No. 15A, the following Item shall be substituted namely:-- 15A ARTIFICIAL OR SYNTHETIC RESINS AND PLASTIC MATERIALS, AND ARTICLES THEREOF- (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, Polyamides, 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, Polyacrylic and Polymethacrylic derivatives and Coumarone-Indene resins; and (iii). Cellulose acetate (including di- or triacetate), Cellulose acetate butyrate and Cellulose propionate, Cellulose acetate-propionate, Ethyl cellulose and Benzyl cellulose, whether plasticised or not, and plasticised Cellulose nitrate. Thirty per cent ad valorem. (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, not otherwise specified. Thirty per cent, ad valorem. (3) Polyurethane foam. Forty per cent, ad valorem. (4) Articles made of polyurethane foam. Explanation. -- For the purpose of sub-item (2), plastics means the various artificial or synthetic resins or plastic material included in sub-item (1). Forty per cent, ad valorem.'; (x) in Item No. 16A, for the entries in the third column against sub-items (1) and (2), the entries Forty per cent, ad valorem. and Twenty-five per cent, ad valorem. shall, respectively, be substituted; (xi) after Item No. 22B, the following Items shall be inserted, namely: -- 22C LINOLEUM, THAT IS TO SAY, COVERING MATERIAL PREPARED ON A BASE OF PAPER OR PAPER BOARD (INCLUDING FELT PAPER OR FELT PAPER BOARD) OR TEXTILE FABRICS, BY IMPREGNATION OR COATING WITH A LINOLEUM CEMENT. Twenty per cent, ad valorem 22D ARTICLES OF READY-TO-WEAR APPAREL (KNOWN COMMERCIALLY AS READY-MADE GARMENTS), INCLUDING UNDER GARMENTS AND BODY-SUPPORTING GARMENTS BUT EXCLUDING ARTICLES OF HOSIERY. IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER. Ten per cent, ad valorem. 22E TYPEWRITER AND SIMILAR RIBBONS, WHETHER OR NOT ON SPOOLS. Ten per cent, ad valorem . (xii) in Item No. 23A, for the entries in the third column against sub-items (1) and (4), the entries Fifteen per cent, ad valorem. and Twenty per cent, ad valorem. shall, respectively, be substituted; (xiii) in Item No. 23B, for the entry in the third column against each of the sub-items (1) and (4), the entry Twenty per cent. ad valorem. shall be substituted'; (xiv) alter Item No. 23C, the following Item shall be inserted, namely:-- '23D MOSAIC TILES, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED. ON WITH THE AID OF POWER. Explanation. -- For the purposes of this Item, mosaic tiles means tiles known commercially as mosaic tiles. Ten per cent, ad valorem.'; (xv) in Item No. 27, after sub-item (e), the following sub-item shall be inserted, namely:-- '(f) Containers made of aluminium. Explanation. - Containers means containers ordinarily intended for packaging of goods for sale, including casks, drums, cans, boxes, gas cylinders and pressure containers, whether in assembled or unassembled condition, and containers known commercially as flattened or folded containers. Twenty-five per cent. ad valorem.'; (xvi) after Item No. 30A, the following Item shall be inserted, namely: -- 30B MOTOR STARTERS Ten per cent, ad valorem. ; (xvii) in Item No. 32, for the entries in the third column against sub-items (1), (2), (3) and (4), the entries Twenty per cent, ad valorem. , Thirty per cent. ad valorem. , Ten per cent, ad valorem. and Twenty-five per cent, ad valorem shall, respectively, be substituted; (xviii) for Item No. 33, the following Item shall be substituted, namely: -- 33 ELECTRIC FANS, ALL SORTS-- (1) Table, cabin, carriage, pedestal and air circulator fans, of a diameter not exceeding 40.6 centimetres. Six per cent, ad valorem. (2) Those designed, for use in an industrial system as parts indispensable for its operation and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose. Ten per cent. ad valorem. (3) Not otherwise specified. Ten per cent. ad valorem. ; (xix) after Item No. 33D, the following Item shall be inserted, namely:-- '33E ELECTRICITY SUPPLY METERS Electricity supply meters means meters for measuring and registering the amount of electricity consumed in ampere hours or multiples thereof, or the amount of electric energy consumed in watt hours or multiples thereof. Ten per cent ad. Valorem. ; (xx) after Item No. 34, the following Items/Shall be inserted, namely:-- '34A PARTS AND ACCESSORIES OF MOTOR VEHICLES, NOT OTHERWISE SPECIFIED. Explanation. -- The expression Motor vehicles has the meaning assigned to it in Item No. 34. Ten per cent. ad valorem. 34B WORKS TRUCKS, MECHANICALLY PROPELLED, USED FOR SHORT DISTANCE TRANSPORT OR HANDLING OF GOODS, THE FOLLOWING, NAMELY:-- (1) Forklift trucks. (2) Platform trucks. Ten per cent. ad valorem.; (xxi) after Item No. 37A, the following Items shall be inserted, namely:-- 37B CINEMATOGRAPH PROJECTORS. twenty per cent. ad valorem. 37C PHOTOGRAPHIC CAMERAS. Twenty per cent ad valorem;'', (xxii) in each of the Items Nos. 41 and 42, for the entry in the third column, the entry Two paise each shall be substituted; (xxiii) Item No. 44 shall be omitted; (xxiv) for Item No. 46, the following Item shall be Substituted, namely:-- '46 METAL CONTAINERS NOT ELSEWHERE SPECIFIED. Explanation. -- The expression containers has the meaning assigned to it in the Explanation to Item No. 27. Ten per cent, ad valorem.'; (xxv) after Item No. 48, the following Items shall be inserted, namely:-- 49 ROLLING BEARINGS, THAT IS TO SAY, BALL OR ROLLER BEARINGS, ALL SORTS. Ten per cent, ad valorem. 50 WELDING ELECTRODES, ALL SORTS. Ten per cent, ad valorem- 51 COATED ABRASIVES AND GRINDING WHEELS, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF TOWER, THE FOLLOWING, NAMELY:- (1) Natural or artificial abrasive powder or grain on a base of woven fabric, of paper, of paper board or of other materials whether or not cut to shape or sewn or otherwise made up. (2) Grinding wheels and the like (including grinding, sharpening, polishing, truing and cutting wheels, heads, discs and points), of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery, with or without cores, shanks, sockets, axles and the like of other materials, but not mounted on frame-works; segments and other finished parts of such wheels, of natural stone (agglomerated or not) agglomerated natural or artificial abrasives, or of pottery. Explanation. -- The expression grinding wheels and the like and segments and other finished parts of such wheels shall mean those used on machine tools, electromechanical or pneumatic hand tools, for the trimming, polishing, sharpening, truing or cutting of metals, stone, glass, plastics, ceramics, rubber, leather, mother of pearl, ivory and the like. Ten per cent ad valorem. 52 BOLTS AND NUTS, THREADED OR TAPPED, AND SCREWS, OF BASE METAL OR ALLOYS THEREOF, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER. Explanation. -- The expression bolts and nuts, threaded or tapped, and screws used in this Item shall include bolt ends, screw studs, screw studding, self-tapped screws, screw hooks and screw rings. Ten per cent. ad valorem. 53 ZIP OR SLIDE, FASTENERS AND PARTS THEREOF-- (1) Zip or Slide Fasteners. Twenty per cent, ad valorem. (2) Parts of Zip or Slide Fasteners. Twenty-five per cent, ad valorem. 54 PRESSURE COOKERS Pressure cookers means enclosed cooking vessels for use with an external heat Source, capable of maintaining working steam pressure, known commercially as pressure cookers. Twenty per cent. ad valorem. 55 VACUUM FLASKS AND OTHER VACUUM VESSELS AND PARTS THEREOF-- (1) Vacuum flasks and other vacuum vessels. Fifteen per cent ad valorem. (2) Parts of vacuum flasks and other vacuum vessels. Twenty per cent, ad valorem. 56 PLAYING CARDS Twenty per cent, ad valorem. 57 CAMPHOR Ten per cent, ad valorem. 58 MENTHOL Ten per cent, ad valorem. 59 ELECTRIC INSULATING TAPES, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER. Ten per cent, ad valorem. 60 ADHESIVE TAPES, ALL SORTS, NOT ELSEWHERE SPECIFIED, INCLUDING CELLULOSE ADHESIVE TAPES AND PAPERBACKED ADHESIVE TAPES, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER. Ten per cent., ad valorem.'.