Central Excises and Salt and Additional Duties of Excise (Amendment) Act, 1980
No: 6 Dated: Feb, 12 1980
THE CENTRAL EXCISES AND SALT AND ADDITIONAL DUTIES OF EXCISE (AMENDEMENT) ACT, 1980
ACT NO. 6 OF 1980
An Act further to amend the Central Excises and Salt Act, 1944, and the Additional Duties of Excise (Goods of Special Importance) Act, 1957.
BE it enacted by Parliament in the Thirty-first Year of the Republic of India as follows:—
1. Short title and commencement.—(1) This Act may be called the Central Excises and Salt and Additional Duties of Excise (Amendment) Act, 1980.
(2) It shall be deemed to have come into force on the 24th day of November, 1979.
2. [Amendment of section 2]. Rep. by the Repealing and Amending Act (19 of 1988), s. 2 and the First Schedule (w.e.f. 31-3-1988).
3. [Amendment of First Schedule.] Rep. by s. 2 and the First Schedule, ibid. (w.e.f. 31-3-1988).
4. [Amendment of First Schedule.] Rep. by s. 2 and the First Schedule, ibid. (w.e.f. 31-3-1988).
5. Special provisions as to duties of excise on cotton fabrics, woollen fabrics, man-made fabrics, etc., during a certain past period and validation.—(1) Every Central Act as in force at any time during the period commencing with the appointed day and ending with the day immediately preceding the date of commencement of this Act, and providing for or relating to the levy of duties of excise on—
(a) “cloth”, “cotton cloth” or, as the case may be, “cotton fabrics”,
(b) “woollen fabrics”,
(c) “rayon or artificial silk fabrics” or, as the case may be, “man-made fabrics”,
shall have and shall be deemed to have always had effect during the said period as if—
(i) such “cloth”, “cotton cloth” or, as the case may be, “cotton fabrics” comprised for the purposes of the duty leviable under that Act—
(A) a sub-item covering such “cloth”, “cotton cloth” or “cotton fabrics” not subjected to any process mentioned in sub-clause (v) of clause (f) of section 2 of the Central Excises Act, as amended by this Act; and
(B) a sub-item covering such “cloth”, “cotton cloth” or “cotton fabrics” subjected to any such process or any two or more such processes,
and the rate of duty specified in such Act with respect to such “cloth”, “cotton cloth” or “cotton fabrics” had been specified separately with respect to each of the aforementioned sub-items thereof;
(ii) such “woollen fabrics” comprised for the purposes of duty leviable under that Act—
(A) a sub-item covering such “woollen fabrics” not subjected to any process mentioned in sub-clause (vi) of clause (f) of section 2 of the Central Excises Act, as amended by this Act; and
(B) a sub-item covering such “woollen fabrics” subjected to any such process or any two or more such processes
and the rate of duty specified in such Act with respect to such “woollen fabrics” had been specified separately with respect to each of the aforementioned sub-items thereof;
(iii) such “rayon or artificial silk fabrics” or “man-made fabrics” comprised for the purposes of duty leviable under that Act—
(A) a sub-item covering such “rayon or artificial silk fabrics” or “man-made fabrics” not subjected to any process mentioned in sub-clause (vii) of clause (f) of section 2 of the Central Excises Act, as amended by this Act; and
(B) a sub-item covering such “rayon or artificial silk fabrics” or “man-made fabrics” subjected to any such process or any two or more such processes,
and the rate of duty specified in such Act with respect to such “rayon or artificial silk fabrics” and “man-made fabrics” had been specified separately with respect to each of the aforementioned sub-items thereof; and