Exemption to intermediate goods such as chassis, body platforms, tube assemblies manufactured and captively consumed for the manufacture of Kolos and BEML Tatra Vehicles cleared during 29-12-1987 and 31-12-1989 - 22/96 - Central Excise - Non Tariff

Exemption to intermediate goods such as chassis, body platforms, tube assemblies manufactured and captively consumed for the manufacture of Kolos and BEML Tatra Vehicles cleared during 29-12-1987 and 31-12-1989

Notification No. 22/96-C.E.(N.T.)

Dated 5-8-1996

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 Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on intermediate goods such as chassis, body platforms, tube assemblies manufactured and captively consumed for the manufacture of Kolos and BEML Tatra Vehicles falling under Chapter 87 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) was not being levied under Section 3 of the said Central Excises and Salt Act during the period commencing on the 29th day of December, 1987 and ending with the 31st day of December, 1989.

2. Now, therefore, in exercise of the powers conferred by Section 11C of the said Central Excises and Salt Act, the Central Government hereby directs that the duty of excise payable under the said Central Excises and Salt Act on such intermediate goods but for the said practice, shall not be required to be paid in respect of such intermediate goods on which the said duty of excise was not levied, during the period aforesaid, in accordance with the said practice.