Exemption to lime stone falling under Heading 25.05 and captively consumed in the manufacture of cement clinkers and cleared during 20-3-1990 to 16-9-1990 - 10/96 - Central Excise - Non Tariff

Exemption to lime stone falling under Heading 25.05 and captively consumed in the manufacture of cement clinkers and cleared during 20-3-1990 to 16-9-1990

Notification No. 10/96-C.E. (N.T.)

Dated 25-6-1996

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 the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on lime stone, falling under heading number 25.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and captively consumed in the manufacture of cement clinkers, as mentioned in column (5) against S. No. 13 of the Notification No. 16/90-C.E., dated the 20th March, 1990, as amended, by Notification No. 143/90-C.E. dated the 17th September, 1990, and that such goods were liable to duty of excise under section 3 of the said Act during the period commencing on the 20th day of March, 1990 and ending with the 16th day of September, 1990.

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 payable under section 3 of the said Act on such lime stone used in the manufacture of cement clinkers, as mentioned in column (5) against S. No. 13 of Notification No. 16/90-C.E., dated 20th March, 1990, as amended, by Notification No. 143/90-C.E., dated 17th September, 1990 but for the said practice, shall not be required to be paid in respect of such lime stone on which the said duty of excise was not levied during the period aforesaid, in accordance with the said practice.