l REG». GOA· 5 , Panaji, 2nd February, 1990 (Magha 13, 1911) SERIES I No. 44 OFFICIAL (;AZETTE GO\'ERNMENT OF GOA EX Tft f\ 0 ft D liN 1\ RY / GOVERNMENT OF GOA. DAMAN Where, in respect of any goods, the Cen­ tral Government is satisfied that .the duty AND DIU leviable lhereon under section 3 of the law Department Central E:xcisesand Salt Act, 1944 should 1 of 1944. be increa;,ed and that circumstances exist Legal Affairs Branch which render it necessary to ta.1re imme- d'2.te action, the' Central Government may, by notification in the Official Notification Gazette, direct an amendment of the LD/1/96·L.A.B. Schedule to be made so as to subsUtute for the ',ate of duty specified in the The Central Excise Tariff Act, 1985 (No. 5 of Schedule in respect of such goods,- 1\)86) which was passed by Parliament and assented to by the President of Iildia on 19th January, 1986 (a). in a case where the rate of duty as specified and published in the Gazette of India Extraordinary, in the Schedule as in force immediately before Part II, Section 1 dated 20·1·86 is hereby republished the issue of such notification is nil, a rate of duty for the general information. not exceeding fifty per cent. ad valorem expressed B. S. Subbanna, Under Secretary to the' Govern­ in any form or method; ment of Goa, Daman and Diu. (b) in any other case, rate of duty which shali Pam.ji, 18th March, 1986. not be more than twice the rate of duty specified in respect of such goods in the Schedule as in force immediately before the issue of the said notifica- The Central Excise Tariff Act, 1985 ti=: . / AN Provided that the Central Government shall not issue any notification under this sub·section for subs­ ACT tituting the rate of duty in resp'eat of any goods as specified by an earlier notification issued under this to provide for tariff for Central duties of excise. sub-section by that Government before such earlier Be it enacted' by Parliament in the Thirty-sixth notificati:>n has been approved with or without mo­ Year of the Republic of the Republic of India as difications under sub·section (2). follows: - Explomr;,t'i01L )- "Form or method", in relation to 1. Short Nfle, extent and commencement- - (1) . a rate of duty of eXCise, means the basis, namely, This Act may be called the Central Excise Tariff valuation, weight, number, length, area, volume or Act. 1985. other measure with reference to which the duty may be levied. (2) It extends to the whole of India. (3) It shall come into force on such date as the (2) Every notification under sub-section (1) shail Central Government may, by notification in the be laid before each House of Parliament, if it is Official Gazette, appoint. sitting, as as soon as may be after tlie issue of the notificati<>n, and, if it is not sitting, within seven 2. Duties specified in the Schedule to days of its re·assembly, and the Centr<tr Government be levied. - The rates at which duties of shall seek the approval of Parliament to the notifi­ excise shall. be levied under the Central cation by a resolution moved within a period of Excises and Salt Act, 1944 are specified 1 of 1914. fifteen days beginning with the day on which the in the Schedule. notification is SO laid before the House. of the People and if Parliament makes any modification in the 3. Emergency ptYwer of Central Govfml­ notification or directs that the notification should ment to increase duty of eXcise. - (1) cease to have effect, the notification shall thereafter --------------- SERIES I No. 44 have effect only in such modified form or be of no mixtures or combinations of that material or subs­ effect, as the case may be, but without prejudice to tance WLth other materials or substances. Any re­ the validity of anything previously done thereunder. ference to goods of a given material or substance shall be taken to include a reference to goods con­ (3) For the removal of doubts, it is hereby decla­ sisting wholly or partly of such material or subst­ red that any notification issued under sub-section ance. The classification of goods consisting of more (1), including any such notification approved or than one mat3rial or substance shall be according modified under sub-section (2), may be rescinded by to the principles contained in rule 3. the Central Government at any time by notification in the Official Gazette. 3. When by application of sub-rule (b) of rule 2 or for any other reason, goods are, prima facie, clas­ .. 4. Consequential amendments of" and oonstruction sifiable under two or more headings, classification of refej'enoes, to, the First Sohedule to, Aot 1 of 1944. shall be effected as follows: - (1) In tbe Central Excises and Salt Act, 1944,- (a) for the words "First Schedule", wherever (a) The heading which provides the most they occur, the words and figures. "Schedule to specific deseription shall be preferred to headings the Central Excise Tariff Act, 1985" shall be providing a more general description. However, substituted; when two or more headings each refer to part only of the materials or substances contained in (b) in section 2, for clause (f), the following mixed or cc>mposite goods or to part only of the clause shall be substituted, namely:- items in a Bet, those headings are to be regarded '(f) "manufacture" includes any process,- as equally specific in relation to those goods, even if on8 of tbem gives a more complete ot precise (i) incidental or ancillary to the completion description of the goods. of a manufactured product; (b) Mixtures, composite goods consisting 0" • (ii) which is specified in relation to any different materials or made up of different com­ goods in the Section or Chapter notes of the ponents, and goods put up in sets, which .cannot Schedule to the Central Excise Tariff Act, be classified by reference to (a), shall be classified 1985 as amounting to manufacture, . as if they consisted of the material or component which give" them their essential character, inso­ and the word "manufacturer" shall be construed' far as this criterion is applicable. accordingly and shall include not only a p'erson who employs hired labour in the production or (0) When goods cannot be classified by reference manufacture of excisable goods, but also any to (a) or (b), they shall be class:fied under the person who engages in their production or ma­ heading which occurs last in the numerical order nufacture on his own account;'; among tho"e which equally merit consideration. (0) the First Schedule shall be omitted. 4. Goods which cannot be classified in accordance (2) Any reference to the expression with the above rules shall be classifiCfl under the "First Schedule to the Central Excises and heading appropriate to the goods to which they are Salt Act, 1944" in any· Central Act shali, lot 1944. most akin. On and after the commencement of ,this . Act, be construed as a reference to the 5. For legal purposes, the classification of goods Schedule to this Act. in the sub-headings of a heading shall be determined according to the terms of those sub-headings. and THE SCHEDULE any related Chapter Notes and, mutatis mutandis to the above rules, on the understanding that only. Excise tariff subcheadings at the same level are comparable. For (See section 2) the purposes of this rule, the relative Section Notes also apply, mtless the context otherwise requires. Rules for the interpretation of this Schedule General Explanatory Notes 1. The titles of Sections and Chapters are provided for eaBC of reference only; fo:".:' legal purp-::!ses, classi­ 1. Where in column (3) of this Schedule, the des­ fication shall be determined according to the terms cription of a<l article or group or articles under a of the headings and any relative Section or Chapter heading is preceded by "-", the said article or group Notes and, provided such headings or N()tes do not of articles sball be taken to be a. sub-classification otherwise require, according to the provisions here­ of. the article or group of articles covered by the inafter contained. SaId heading, Where, however, the description of an article 0; group of articles is preceded by "- -", the 2. (a) Any'reference in a heading to goods shall sald artIcle or group of articles shall be taken to be taken to include a reference to that goods incom­ be a sub-classification of the immediately preceding plete or unfinished, provided that, the incomplete or description (,f article or group of articles which unfinished goods have the essential character or the hasH_". complete or finished goods. It. shall also be taken to include a reference to that goods complete. or 2 .. The abbreviation "%" in column (4) of this finished (or falling to be classified as complete or SChedule in relation to the rate of duty indicates finished by virtue of this rule) , removed unassembled that duty on the goods to which the ~J1try relates Or disassembled. shall be chacged on the basis of the value of the goods as defined in section 4 or the tariff value fixed (b) Any reference in a heading to a material or under section 3 of the Central Excises and Salt Act, sUbstance shall . be taken to include a reference to 1944 (1 of 1944), the duty being equal to such per- 2ND FEBRUARY, 1990 (MAGHA 13, 1911) 651 ~---------------------------- is centage of the value or tariff value as indicated Heading Sub- in that column.