C. P. SEN, J. ( 1 ) THE appellant has been convicted under section 302 I. P. C. and sentenced of imprisonment for life for committing murder of Madanlal. ( 2 ) THE prosecution case is that a day prior to the incident there was quarrel between the appellant Mansingh and the deceased Madan in the Ramleela ground over place of sleeping. On 18. 4. 1980 there was Ramleela and after the show was over persons slept on the stage. At about 5 a. m. after hearing some notice Ramdaras (P. W. 9) got up and found the appellant assaulting the deceased with an axe on the neck. He raised an alarm and other persons, Jawaharlal (P. W. 1), Ramkailash (P. W. 6), Prahalad (P. W. 7) etc. got up and saw the appellant running away from the spot with an axe in his hand. Ramdaras (P. W. 9) then went and lodged the report (Ex P. 13) in the police station Baidan, half a kilometer away at 6. 05 a. m naming the appellant to be the assailant. The police took up investigation and sent the dead body for post mortem examination. Dr. R. N. Mishra (P. W. 8) found one lacerated wound over the right ear, one incised wound on the left temporal bone and there was depression mark on the neck. According to the doctor the cause of death was asphyxia due to throttling The appellant was taken into custody and on his memorandum the blood stained axe was seized which was sent for chemical examination and the Serologist in his report (Ex. p. 17) found presence of human blood on the axe. The defence is of denial and false implication. Relying on the statements of the prosecution witnesses corroborated by the medical evidence and the F. I. R. , the appellant has been convicted. ( 3 ) AFTER having heard the parties and gone through the record, we are unable to sustain the conviction and sentence. Only eye witness to the incident is Ramdaras (P. W. 9), but be turned hostile. He deposed that he was told by Jawaharlal (P. W 1) that the deceased has been assaulted with an axe by the appellant but he did not see him there. Jawahar lal on the other hand deposed that he was woken up by Ramdaras and saw the appellant running away from the spot. He deposed that he was told by Jawaharlal (P. W 1) that the deceased has been assaulted with an axe by the appellant but he did not see him there. Jawahar lal on the other hand deposed that he was woken up by Ramdaras and saw the appellant running away from the spot. But in cross-examination he admitted that at that time it was dark and be could only see the back side of the person running away. Ramkailash (P. W. 6) stated that when he got up be saw the appellant running away with an axe and the deceased was lying injured. In cross-examination he admitted that he had not seen the appellant running away but since Vyasji shouted that it was Mansingh who was running away after assaulting the deceased, he has taken his name. Prahalad (P. W. 7) also stated that he got up and saw the appellant running away with an axe and the deceased lying injured. But in cross-examination he admitted that he saw the person running away from a distance of 100 feet and the person running away was wearing only a chhadi and contradicts Ramkailash who stated that the person running away was wearing a baniyan and lungi. Therefore, it is not proved beyond doubt in the evidence of these witnesses that the appellant had assaulted the deceased with an axe and had ran away from the spot. The only other evidence is the seizure of blood stained axe on the memorandum of the appellant on which human blood has been found by the Serologist. But this evidence by itself is not sufficient to connect the appellant with the murder unless the blood group on the axe is the same as the blood group of the deceased. There is no evidence in this regard. Medical evidence belies the story given in the F. I. R. ( 4 ) THEREFORE, the appeal is allowed. The conviction and sentence passed against the appellant are set aside and he is acquitted of the charge. He be released forthwith unless he is required to be detained in connection with some other case. Appeal allowed. Statutory Rules and Notifications MINISTRY OF INDUSTRY Dated 12. 9. 1986 ORDER 5. 0. The conviction and sentence passed against the appellant are set aside and he is acquitted of the charge. He be released forthwith unless he is required to be detained in connection with some other case. Appeal allowed. Statutory Rules and Notifications MINISTRY OF INDUSTRY Dated 12. 9. 1986 ORDER 5. 0. 672 (E ).- In exercise of the powers conferred by sub-paragraph (1) of paragraph 3 of the Drugs (Prices Control) Order, 1979, the Central Government hereby makes the following amendment in the Order of the Government of India in. the erstwhile Ministry of Petroleum, Chemicals and Fertilizers (Department of Chemicals and Fertilizers) No. S. 0. 840 (E), dated the 4th October, 1980, namely: In the said Order in the Table for serial number 1 and the entries relating thereto, the following entries shall be substituted, namely: I I I [no. 8 (22)180-Drug. II] NOTIFICATION (Department of Industrial Development) 1ag. S. R. 1068 (E) - The following draft of certain rules, further to amend the Explosives Rules, 1983, which the Central Government proposes to make in exercise of the powers conferred by sections 5 and 7 of the Explosives Act, 1884 (4 of 1884), is hereby published as required by subsection (I) of section 18 of the said Act for the information of all persons likely to be affected thereby and notice is hereby given that the said draft shall be taken into consideration forty-five days after the Gazette containing this notification is made available to the public. Any objections or suggestions which may be received from any person with respect to the said draft before the date so specified will be considered by the Central Government. DRAFT RULES 1. These rules may be called the Explosives (Amendment) Rules, 1986. 2. In sub-rule (1) of rule 179 of the Explosives Rules, 1983, for the words Ta Deputy Superintendent of Police, appearing in column (1) of the Table, the words an Inspector of Policet shall be substituted. [no. 2 (13)/85-DPR/egg] MINISTRY OF FINANCE NOTIFICATION (Department of Revenue) No. 410/86-CENTRAL EXCISES 1. These rules may be called the Explosives (Amendment) Rules, 1986. 2. In sub-rule (1) of rule 179 of the Explosives Rules, 1983, for the words Ta Deputy Superintendent of Police, appearing in column (1) of the Table, the words an Inspector of Policet shall be substituted. [no. 2 (13)/85-DPR/egg] MINISTRY OF FINANCE NOTIFICATION (Department of Revenue) No. 410/86-CENTRAL EXCISES 1. G. S. R. 1072 (E ).- In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government, hereby exempts sugar produced in a factory during the period commencing on the 1st day of October, 1986, and ending with the 30th day of November, 1986, which is in excess of the average production of the corresponding periods of 1984-85 and 1985-86 sugar years, falling under sub-heading No. 1701. 31 or 1701. 39 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule. 2. In computing the production of sugar during the said periods in respect of a factory, (i) the data, as furnished in Form R. G. 1 prescribed in Appendix 1 to the Central Excise Rules, 1944, or in any other records relevant for this purpose as the Collector may specify under rule 53 or rule 173-G of the said rules, shall be adopted; (ii) any sugar obtained by refining gur or khandsari sugar or obtained from beetroot shall not be taken into account; (iii) any sugar obtained by reprocessing of sugar house products left over in process at the end of any proceeding year shall be taken into account; and (iv) any sugar obtained by reprocessing of defective or damaged sugar or brown sugar, if the same has already been included in the quantity of sugar produced, shall not be taken into account. 3. The exemption under this notification may be awaited of on any quantity of sugar cleared for home consumption which is equivalent to the excess production of sugar. 4. 3. The exemption under this notification may be awaited of on any quantity of sugar cleared for home consumption which is equivalent to the excess production of sugar. 4. Where during the period commencing on the 1st day of October and ending with the 30th day of November in any of the two sugar years, 1984-85 and 1985-86, the production of sugar in a factory was nil the average production of sugar of the corresponding period 1984-85 and 1985-86 shall be the production of sugar during the said period in which the factory produced sugar. ( 5 ) NOTHING contained in this notification shall apply to a sugar factory where production of sugar during the period commencing on the 1st day of October and ending with the 30th day of November in both the sugar years of 1984-85 and 1985-86 was nil. Explanation:-In this notification sugar year, means the period of 12 months commencing on the 1st day of October and ending with the 30th day of September next following. [no. 410/86-CE F. No. 14/17/86-CX1] Acetazolamide 672. 00 1. Gazette of India, Extra-ordinary, dated 10-9. 1986, Part II, Section 1. Sub section (i), 1a. Gaz. of India. Extra. 1986, dated 9. 9. 1986. Part II, Sec. 3, Sub-Section (i), NOTIFICATION (Department of Revenue) No. 4 13/86 CENTRAL EXCISES 1bg. S. R. 1081 (E ).-In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in suppression of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 167/83 Central Excises dated the 3rd June. 1983, the Central Government hereby exempts hand made carpets, falling within Chapter 57 of the Schedule to the Central Excise Tariff Act. 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule. [f. No. 59/4/86. CX. 2] NOTIFICATION (Department of Revenue) No. 414/86-CENTRAL EXCISES 1cg. S. R. 1082 (E ).- In exercise of the powers conferred by sub-rule, (1) of rule 8 of the Central Excise Rules. 1944, the Central Government hereby exempts sulphur powder falling within Chapter 25 of the Schedule to the Central Excise Tariff Act. 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule. [f. No. 118/3/86-CX-3] NOTIFICATION (Department of Revenue) No. 415/86-CENTRAL EXCISES 1cg. 1944, the Central Government hereby exempts sulphur powder falling within Chapter 25 of the Schedule to the Central Excise Tariff Act. 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule. [f. No. 118/3/86-CX-3] NOTIFICATION (Department of Revenue) No. 415/86-CENTRAL EXCISES 1cg. S. R. 1083 (E ).- In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 the Central Government hereby exempts ammonia and synthesis was, falling within Chapter 28 of the Schedule to the Central Excise Tariff Act, (1) 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule: Provided that such ammonia or synthesis gas, as the case may be, is supplied by a unit specified in column (2) of the Table hereto annexed to a Heavy Water Plant specified in the corresponding entry in column (3) thereof- (a) for the manufacture of Heavy Water; and (b) for the testing and commissioning of the said Heavy Water Plant, and such ammonia or synthesis gas, as the case may be, is returned, either in full or in part, by the Heavy Water Plant to the manufacturing unit from which the ammonia or the synthesis gas, as the case may be, was originally supplied and the ammonia or synthesis gas, as the case may be, so returned is used in that unit in the manufacture of fertilizer: Provided further that- (a) in respect of such ammonia. or synthesis gas, as the case may be, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed; and (b) the Assistant Collector of Central Excise is satisfied that such ammonia or synthesis gas, as the case may be, has been used or, as the case may be, supplied or returned as provided above. TA BLE SI. No. Name of the manufacturing unit supplying the ammonia or synthesis gas Name of the Heavy Water Plant (1) (2) (3) 1. Gujarat State Fertilizers Corporation, Baroda Heavy Water Plant at Baroda 2. Southern Petro Chemicals Industries Corporation, Tuticorin. Heavy Water Plant, Tuticorin. 3. Fertilizer Corporation of India, Talchar Heavy Water Plant, Talchar I 4. I Rashtriya Chemicals And Fertilizers Ltd. , Thai. I Heavy Water Plant, Thai. I [f. No. 105/3/86-CX-3] 1c. Gazette of India, Extraordinary, dated 15. 9. Gujarat State Fertilizers Corporation, Baroda Heavy Water Plant at Baroda 2. Southern Petro Chemicals Industries Corporation, Tuticorin. Heavy Water Plant, Tuticorin. 3. Fertilizer Corporation of India, Talchar Heavy Water Plant, Talchar I 4. I Rashtriya Chemicals And Fertilizers Ltd. , Thai. I Heavy Water Plant, Thai. I [f. No. 105/3/86-CX-3] 1c. Gazette of India, Extraordinary, dated 15. 9. 1986, Part II, Section 3. Sub-section (i) NOTIFICATION No. 416/86-CENTRAL EXCISES G. S. R. 1084 (E) - In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 39/85 Central Excises, dated the 17th March, 1985, namely: In the Table annexed to the said notification, i against S. No. 1, for the entries in column (3), the following entry shall be substituted; namely; If such ammonia is produced within the Heavy Water Plant and consumed captively in themanufacture of Heavy Water. TT: ii. S. Nos. 2 and 3 and the entries relating thereto shall be omitted; iii. S. No. 4 shall be re-numbered as S. No. 2. [f. No. 105/3/86-CX-3] NOTIFICATION (Department of Revenue) No. 428/86-CUSTOMS 1g. S. R. 1086 (E): - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Department of Revenue and Banking No. 329 Customs, dated the 2nd August, 1976, namely: In the Table annexed to the said notification,- (a) for 81 No. 2 and the entries relating thereto, the following SI. No. and entries shall be substituted, namely: (b) after SI. No. 9 and the entries relating thereto, the following SI. No. and entries shall be interested, namely: [f. No. 347/3/86-TRU]. NOTIFICATION No. 419/86-CENTRAL EXCISES 1g. No. and entries shall be substituted, namely: (b) after SI. No. 9 and the entries relating thereto, the following SI. No. and entries shall be interested, namely: [f. No. 347/3/86-TRU]. NOTIFICATION No. 419/86-CENTRAL EXCISES 1g. S. R. 1088 (E) :-In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 175/86-Central Excises, dated the 1st March, 1986, namely: In the said notification, in the Annexure, in S. No. 4, in item (iv) the words and brackets, Plastic material, commonly known as poly-vinyl cloride compounds (PVC compounds) shall be omitted. [f. No. B. 22/26/86-TRU] NOTIFICATION No. 420/86-CENTRAL EXCISES 9/13/2006 (1) (2) (3) 2. Fabricated mica (excluding die electric mica strips ). 10 Per Cent ad valorem (1) (2) (3) 10 Die electric mica strips. Nil. . 1g. S. R. 1089 (E) - In exercise of the powers conferred by rule 571 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 198/86-Central Excises, dated the 14th March, 1986, namely: In the Table annexed to the said notification, S. No. 1 and the entries relating thereto shall be omitted. [f. No. B. 22/26/86-TRU] NOTIFICATION No. 421/86-CENTRAL EXCISES 1dg. S. R. 1090 (E): - In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 208/83-Central Excises, dated the 1st August, 1983, namely: In the Table annexed to the said notification, against S. No. 1, in column (3), for the words cast iron soil pipe fittingstt, the words cast iron pipe fittings shall be substituted. [f. No. B. 332/43/86-TRU] 1d. Gazette of India, Extraordinary, dated 17-9-1986, Part II, Section 3, Sub-section (i ). NOTIFICATION (Department of Revenue) DEPARTMENT OF REVENUE No. 424/86-CENTRAL EXCISES 1g. [f. No. B. 332/43/86-TRU] 1d. Gazette of India, Extraordinary, dated 17-9-1986, Part II, Section 3, Sub-section (i ). NOTIFICATION (Department of Revenue) DEPARTMENT OF REVENUE No. 424/86-CENTRAL EXCISES 1g. S. R. 1095 (E): - In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts beaters, conforming to Indian Standard Specification IS: 273-1983 and falling under Heading No. 82. 08 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule. [f. No. 139/41/86-CX. 4] NOTIFICATION (Department of Revenue) No. 425/86-CENTRAL EXCISES 1g. S. R. 1096 (E) - In exercise of the powers conferred by sub rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government exempts tea packed in containers of content exceeding 20 kilograms, falling under sub-heading No. 0902. 19 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, if such tea is manufactured from tea falling under the said subheading No. 0902. 19, on which appropriate amount of duty of excise leviable thereon has already been paid. [f. No. 10/24/86-CX. 1] NOTIFICATION (Department of Revenue) No. 427/86-CENTRAL EXCISES 2g. S. R. 1100 (E ).- Whereas the Central Government is satisfied that according to 1. Gazette of India extra ordinary, dated 18-9-1986, Part II, Section 3, Sub-section (i ). 2. Gazette of India extra ordinary, dated 19-9-1986 Part II, Section 3, Sub-section (i ). practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on matches, falling under Hem No. 38 of the First Schedule to the said Act as it existed prior to the February, 1986, was liable to a higher rate of duty of excise in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue ). No. 110/85-Central Excises, dated the 8th May, 1985, in respect of certain units than that was levied with reference to the rate specified in the said First Schedule read with the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 41/81-Central Excises, dated the 1st March, 1985 because of their having used cardboard boxes manufactured with the aid of power, during the period commencing on the 8th day of May, 1985 and ending with the 22nd day of May, 1985; Now, therefore, in exercise of the powers conferred by section 11. C of the said Act, the Central Government hereby directs that so much of that portion of the duty of excise payable on such matches under the said Act, in excess of that payable under the said Act read with the notification No. 41/81-CE, dated the 1st March, 1981 but for the said practice shall not be required to be paid in respect of such matches on which that portion of the said duty of excise was short levied during the period aforesaid, in accordance with the said practice. [f. No. 108/11/85-CX-3] NOTIFICATION (Department of Revenue) No 428/86-CENTRAL EXCISES 3g. S. R. 1109 (E ).- In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central [excise Rules, 1944, the Central Government 3. Gazette of India, Extra ordinary, dated 25. 9. 1986, Part II, Section 3, Sub-section (i ). hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 241/86-Central Excises, dated the 3rd April, 1986, namely: In the said notification, in the opening portion, for the word and figures 87 02 or 87. 04, the word and figures 87. 02, 87. 03 or 87. 04 shall be substituted. [f. No. B. 19/6/86-TRU] NOTIFICATION (Department of Revenue) No. 429/86 CUSTOMS 1g. 04, the word and figures 87. 02, 87. 03 or 87. 04 shall be substituted. [f. No. B. 19/6/86-TRU] NOTIFICATION (Department of Revenue) No. 429/86 CUSTOMS 1g. S. R. 1103 (E): - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 68/80 Customs, dated the 1st April, 1980, namely: In the Table to the said notification, against 81 No. 1, in column (2), for the figures and word 59 or 54 the figures and word 1139 54 or 56 shall be substituted. [f. No. 528/218/86-Cus. (TU)/icd] NOTIFICATION (Central Board of Excise and Customs) No. 430/86-CUSTOMS ifs. o. 680 (E):-In exercise of the powers conferred by section 9 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of Central Board of Excise and Customs No. 35/86- CUSTOMS, dated the 15th February, 1986, the Central Board of Excise and Customs hereby declares Village Chandrapura in Panchmahal District in the State of Gujarat to be a warehousing station. [f. No. 473/354/85. CUS. [f. No. 473/354/85. CUS. VII] NOTIFICATION (Department of Revenue) No. 431/86-CUSTOMS G. S. R. 1101 (E) - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts machinery and instruments (hereinafter referred to as the said goods) falling within Chapter 84 85 or 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by Electronics Trade and Technology Development Corporation Limited for the initial setting up of an industrial plant by an actual user for the manufacture of electronic PABX equipments, from: (a) so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as in excess of the amount calculated at the rate of 25 per cent ad valorem; and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely: (i) the importer on behalf of the actual user produces at the time of clearance of the said goods a certificate from an officer not lower in rank than a Director in the Department of Electronics of the Government of India to the effect that the said goods are required for the purpose specified above and also recommending grant of the above exemption and (ii) the actual user produces a certificate from an officer not lower in rank than a Director in the Department ofElectronics of the Government of India within six months from the date of clearance of the said goods or such extended period as the Assistant Collector of Customs may grant, to the effect that the said goods have actually been used for the purpose specified above. [f. No. 360/5/86. Cus. 1] NOTIFICATION (Department of Revenue) No. 433/86-CUSTOMS G. S. R. 1104 (E): - In pursuance of sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 383. [f. No. 360/5/86. Cus. 1] NOTIFICATION (Department of Revenue) No. 433/86-CUSTOMS G. S. R. 1104 (E): - In pursuance of sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 383. Customs [g. S. R. No. 949 (E) 1 dated the 18th July, 19s6 the Central Government hereby determines that, for the purpose of section 14 of the said Act, the rate of exchange for conversion of one Russian double into Indian currency or vice-versa, shall be rupees 13,8669. [f. No. 503/2/86-Cus. VI] NOTIFICATION (Department of Revenue) No. 434/86-CUSTOMS G. S. R. 1106 (E ).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is 1. Gazette of India, Extraordinary dated 22. 9. 1986, Part II Section 3, sub-section (i ). 2. Gazette of India, Extraordinary, dated 24. 9. 1986, Part II, Section 3, Sub-section (i ). necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 154/86. Customs, dated the 1st March, 1986, namely: In the Table annexed to the said notification, against SI. No. (i) in column (2) for item 13, the following item shall be substituted, namely: 13 Automatic Grinding Machine for Grinding Straight and Spiral Flutes in Shank type Cutting Tools. [f. No. 346/52/86-TRU. ] NOTIFICATION (Department of Revenue) No. 435/86-CUSTOMS 1eg. S. R. 1112 (E ).- In pursuance of sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 374/86-Customs [g. S. R. No. 917 (E)], dated the 27th June, 1986, the Central Government hereby determines that, for the purposes of section 14 of the said Act, the rate of exchange of conversion of each of the foreign currency specified in column (2) of the Schedule below into Indian currency or vice-versa, shall, with effect from the 1st day of October, 1986, be the rate mentioned against it in the corresponding entry in column (3) thereof. SCHEDULE [f. No. 503/5/86-Cus. VI] 1e. Gazette of India. Extra 26. 9. 1986, Part II, Section 3, sub-section (i ). if. Gazette of India, Extraordinary, dated 19-9-86, Part II, Section 3, Sub-section (i ). SI. No. Foreign Currency Rate of exchange of foreign currency equivalent to Rs. 100 1 2 3 1. Austrian Schillings 111. 3 2. Australian Dollars 12. 375 3. Belgian Francs 329. 5 1 2 3 4. Canadian Dollars 10. 815 5. Danish Kroners 60. 10 ( 6 ) DEUTSCHE Marks 15. 925 ( 7 ) DUTCH Guilders 17. 960 ( 8 ) FRENCH Francs 52. 15 ( 9 ) HONG Kong Dollars 60. 75 ( 10 ) ITALIAN Lire 10983 ( 11 ) JAPANESE Yen 1201 ( 12 ) MALAYSIAN Dollars 20. 41 ( 13 ) NORWEIGIAN Kroners 57. 40 ( 14 ) POUND Sterling 5. 3855 ( 15 ) SWEDISH Kroners 54. 05 ( 16 ) SWISS Francs 12. 895 ( 17 ) U. S. A. Dollars 7. 790 ( 18 ) SINGAPORE Dollars 16. 925 .