TaxTMI 
TaxTMI 
Amendment of Act 1 of 1944
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....o retail packs or the adoption of any other treatment to render the product marketable to the consumers."; (2) in the First Schedule,- (a) in Item No. 4,-- (1) under "I. Unmanufactured tobacco--"-- (i) for the entries in the third column against Sub-items (1), (2), (3), (4), (5) and (6), the entries "Two rupees and sixty naye paise", "Sixteen rupee and ninety naye paise", "Two rupees and twenty-five naye paise", "Two rupees and five naye paise", "One rupee and twenty naye paise" and "Two rupees and twenty-five naye paise" shall, respectively, be substituted; (ii) sub-item (5) (iii) shall be omitted; (2) under "II. Manufactured tobacco--"-- for....
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....ive per cent. ad valorem."; (d) in Item No. 14, for sub-item III, the following sub-item shall be substituted, namely:-- "III. Cellulose lacquers-- (i) Nitrocellulose lacquers, clear and pigmented and nitrocellulose ancillaries in liquid form. One rupee and forty naye paise per litre. (ii) Nitrocellulose ancillaries in semi-solid and pasty forms. Fifty naye paise per kilogram. (iii) Cellulose lacquers, not otherwise specified. One rupee and forty naye paise per litre."; (e) for Item No. 14D, the following Item shall be substituted, namely: -- "14D. SYNTHETIC ORGANIC DYESTUFFS (INCLUDING PIGMENT DYESTUFFS) AND SYNTHETIC ORGANIC DERIVATIVES USED IN ANY DYEING PROCESS Fifteen per cent. ad valorem."; (....
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....per cent. ad valorem. 14H. COMPRESSED, LIQUEFIED OR SOLIDIFIED GASES, THE FOLLOWING, NAMELY: -- (i) Oxygen Ten per cent. ad valorem. (ii) Chlorine Ten per cent. ad valorem. (iii) Ammonia Ten per cent. ad valorem. (iv) Carbonic acid (Carbon dioxide). Fifty per cent. ad valorem. (v) Refrigerant gases, not otherwise specified, such as Sulphur dioxide and freon. Twenty per cent. ad valorem."; (h) for Item No. 15A, the following Item shall be substituted, namely: -- "15A. PLASTICS, ALL SORTS-- (i) Moulding powders, granules and flakes (thermosetting and thermoplastic). (ii) Polythylene films, lay-flat tubings and P.V.C. sheets (that is to say, polyvinyl Chloride sheets). (iii) Not otherwise specified. Twenty p....
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...., for the entries in the third column against sub-items (1) and (2), the entries "Thirty naye paise per kilogram" and "Fifteen naye paise per kilogram" shall, respectively, be substituted; (l) in Item No. 18B, for the entries in the third column against sub-items (1) and (2), the entries "Fifteen per cent. ad valorem" and 'Seven and a half per cent. ad valorem" shall, respectively, be substituted; (m) in Item No. 19,-- (i) in the second column,- (a) in clause (b), the word "or" shall be inserted at the end; and (b) in clause (c), the word "or" and clause (d) shall be omitted; (ii) for the entries in the third column against sub-items (1), (2), (3), (4) and (5), the entri....
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....rupees per metric tonne. (2) Manufactures, the following, namely, plats, sheets, circle, strips and foils in any form or size. Three hundred rupees per metric tonne. (3) Pipes and tubes Ten per cent. ad valorem."; (s) after Item No. 26A, the following Item shall be Inserted, namely:-- "26AA. IRON OR STEEL PRODUCTS, THE FOLLOWING, NAMELY:-- (i) Burs, rods, coils, wires, joists, girders, angles, channels, tees, flats, beams, zeds, trough, piling, and all other rolled, forged or extruded shapes and sections, not otherwise specified. Five per cent. ad valorem plus the excise duty for the time being leviable on pig iron or steel ingots, as the case may be. (ii) Plates and sheets, other than plates and sheets in- tended for ti....
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....ale as ready assembled units, such as ice makers, bottle coolers, display cabinets and water coolers. Twenty per cent. ad valorem (2) Air-conditioners and other air-conditioning appliances, which are ordinarily sold or offered for sale as ready assembled units, including package type air-conditioners and evaporative type of coolers. Twenty per cent. ad valorem (3) parts of refrigerating and air-conditioning appliances and machinery, all sorts. Thirty per cent. ad valorem."; (v) to Item No. 30, the following Explanation shall be added, namely: -- "Explanation.--This Item does not include motors specially designed for use in gramophones or record players and all parts of such motors."; (w) after Item No. 33A, the fol....