Notification No. 50/67-C.E., dated 1-4-1967, as amended - Regarding - Central Excise - 99/16/88-CX.3

Notification No. 50/67-C.E., dated 1-4-1967 , as amended - Regarding F.No. 99/16/88-CX.3 Dated 8-9-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Notification No. 50/67-C.E., dated 1-4-1967 , as amended - Regarding In the Central Excise Tariff published by the Directorate of Publications in 1986 and in 1988, notification No. 50/67-C.E., dated 1-4-1967, as amended, has been shown as exempting rubber products falling under heading No. 40.03 of the CET. However, it was noticed that the same notification, as reproduced in the Central Excise Tariff of private publications, shows that the exemption is for rubber products falling under Chapter 40, subject to the fulfilment of the conditions laid down in the said notification. 2. The matter has been examined in detail. Notification No. 50/67-C.E., dated 1-4-1967 appears to have been last amended by notification No. 78/86-C.E., dated 10-2-1986. From a look at the copy of Notification No. 78/86-C.E., dated 10-2-1986, as vetted by the Law Ministry, it appears that Sr. No. 119 of notification No. 78/86-C.E., dated 10-2-1986 sought to amend notification No. 50/67-C.E. by substituting 'rubber products falling under Item No. 16A' with 'rubber products falling under Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985'. It is also found from the copy of the notification No. 78/86-C.E., dated 10-2-1986, as laid on Table of both Houses of Parliament, that the reference was to rubber products falling under Chapter 40 and not to rubber products falling under heading No. 40.03.