Issue of Notification under Section 11C of the Central Excise Act, 1944 in respect of Bulk Drugs, formulations and specified drug intermediates for the period from 6-1-1995 to 8-2-1995 - regarding - Central Excise - F. No. 120/1/95-CX.3

F. No. 120/1/95-CX.3 Dated 13-3-2001 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Issue of Notification under Section 11C of the Central Excise Act, 1944 in respect of Bulk Drugs, formulations and specified drug intermediates for the period from 6-1-1995 to 8-2-1995 - regarding. I am directed to refer to Board's letter of even number dated 16th March, 1995 whereby it was proposed to examine the question of invoking the provisions of Section 11C of the Central Excise Act, 1944 in respect of Bulk drugs, formulations and specified drug intermediates for the period from 6th January, 1995 to 8th February, 1995. The matter has been examined and also discussed in the Board Meeting. The Board feels that the request for invoking the provisions of Section 11C of the Central Excise Act, 1944 in respect of Bulk drugs, formulations and specified drug intermediates for the period from 6th January, 1995 to 8th February, 1995 cannot be acceded to since there was no general practice of non-levy of duty on the subject goods during the aforesaid period. Accordingly, the duty payable on the said goods during the material period should be recovered under intimation to the Board. Receipt of this letter may please be acknowledged. SERVICE TAX TRADE NOTICE