Unbranded chewing tobacco captively consumed in the manufacture of branded chewing tobacco cleared during 1-3-1994 to 7-3-1994 - Exemption - 17/97 - Central Excise - Non Tariff

Unbranded chewing tobacco captively consumed in the manufacture of branded chewing tobacco cleared during 1-3-1994 to 7-3-1994 - Exemption

Notification No. 17/97-C.E. (N.T.)

Dated 17-6-1997

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), duty of excise on unbranded chewing tobacco, falling under sub-heading No. 2404.49 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and captively consumed in the manufacture of branded chewing tobacco, was not being levied under section 3 of the said Act, during the period commencing on the 1st day of March, 1994 and ending with the 7th day of March, 1994;

And whereas, the additional duty of excise on such unbranded chewing tobacco was also not being levied under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), during the period aforesaid;

Now, therefore, in exercise of the powers conferred by Section 11C of the said Act, the Central Government hereby directs that the whole of the duty of excise and additional duty of excise payable under the said Act or the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) on such unbranded chewing tobacco used in the manufacture of branded chewing tobacco, but for the said practice, shall not be required to be paid in respect of such unbranded chewing tobacco on which the said duty of excise and additional duty of excise were not levied during the period aforesaid, in accordance with the said practice.