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Amendment of Act 1 of 1944

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..... '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 .....

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..... loethylene, 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), .....

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..... 39; 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 .....

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..... 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 o .....

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