Second Schedule1 [(See Article 3)]

Second Schedule, item 1

(1) IN SECTION III , in item 8, in sub-item II (2), at the end of clause (a), the following shall be inserted, namely:- “Surcharge,- In addition to the duty assessed on the retail price as afore-said a surcharge shall be levied at the following rates and the surcharge shall be printed separately on each packet of cigarettes as an addition to the retail price: Category of cigarettes Rate of surcharge per ten cigarettes. (a) Cigarettes the retail price of which Nil. does not exceeds 20 paisa per ten cigarettes. (b) Cigarettes the retail price of which per ten cigarettes- (i) exceeds 20 paisa but does not 5 paisa. exceed 50 paisa ... (ii) exceeds 50 paisa but does not 10 paisa. exceed 75 paisa ... (iii) exceeds 75 paisa ... ... 15 paisa.”.

1. 1 The brackets, words and figures “[See Article 3]” were substituted for the brackets, words and figures “[See Section 3]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Second Schedule, item 2

(2) IN SECTION IV , in item 18, column 3, for the word “Two” the word “Three” shall be substituted.

1. 1 The brackets, words and figures “[See Article 3]” were substituted for the brackets, words and figures “[See Section 3]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Second Schedule, item 3

(3) IN SECTION IX .- (i) for the heading the heading “PAPER, PAPER BOARD AND PAPER PRODUCTS” shall be substituted; and (ii) after item 37, the following new item shall be added, namely:- “37A. Bank Cheques, all sorts .. ... Twenty paisa per cheque .”

1. 1 The brackets, words and figures “[See Article 3]” were substituted for the brackets, words and figures “[See Section 3]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Second Schedule, item 4

(4) IN SECTION X .- (a) in item 38, in sub-item (1),- (i) against clause (a), in column 3, for the words “Fifty five” the word “Sixty” shall be substituted; (ii) against clause (b), in column 3, for the word “ten” the word “twenty” shall be substituted; (iii) against clause (c), in column 3, for the words “One rupee seventy five paisa” the words “Two Taka” shall be substituted; and (iv) against clause (d), in column 3, for the words “Two rupees eighty paisa” the words “Three Taka” shall be substituted. (b) in item 39, in sub-item 1 (a),- (i) against clause (i), in column 3, for the words “One rupee” the words “Eighty paisa” shall be substituted; (ii) against clause (ii), in column 3, for the words “Sixty five” the word “Fifty” shall be substituted; (iii) against clause (iii), in column 3, for the word “Forty” the word “Twenty” shall be substituted; (iv) against clause (iv), in column 3, for the word “Fifteen” the word “Ten” shall be substituted; and (v) against clause (v), in column 3, for the words “Sixty five ” the word “Fifty” shall be substituted. AMENDMENT TO PART II OF THE FIRST SCHEDULE TO THE CENTRAL EXCISES AND SALT ACT, 1944. In item 1, in sub-item (1), in the “Explanation” the words “or a restaurant” shall be omitted.

1. 1 The brackets, words and figures “[See Article 3]” were substituted for the brackets, words and figures “[See Section 3]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).