Amendment of Act 1 of 1944

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....nto another form of such goods; and the word '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 pigment....

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....dition products, whether or not modified or polymerised, including Phenoplasts, Aminoplasts, Alkyds, 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, 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)....

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.... forms including skeins, hanks, cops, cones, bobbins, pirns, spools, reels, cheeses, balls or on warp beams, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power- (1) of counts 29 or more; One rupee per kilogram. (2) of counts less than 29. Fifty naye paise per kilogram. Explanation.-(1) 'Count' 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; Twe....

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....the second column against sub-item (b), the entry "Manufactures, the following, namely, plates, sheets, circles, strips and extruded shapes and sections in any form or size," shall be substituted; (o) in Item No. 33B, for the entry in the second column against sub-item (i), the entry "Insulated copper wires and cables, whether sheathed or unsheathed, any core of which, not being one specially designed as a pilot core, has a sectional area of less than 8.0645 square millimetres and wires and cables of other metals and alloys 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, includi....