Exemption to Carbon Di-oxide falling under sub-heading 2810.11 cleared during 1-3-1994 to 11-4-1994 - 38/95 - Central Excise - Non Tariff

Exemption to Carbon Di-oxide falling under sub-heading 2810.11 cleared during 1-3-1994 to 11-4-1994 Notification No. 38/95-C.E. (N.T.) Dated 26-12-1995 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), the duty of excise on Carbon Di-oxide, falling under sub-heading Number 2810.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and captively consumed in the manufacture of fertilizers, 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 11th day of April, 1944.] 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 Carbon Di-oxide captively consumed in the manufacture of fertilizers, but for the said practice, shall not be required to be paid in respond of such Carbon Di-oxide on which the said duty of excise was not levied during the period aforesaid, in accordance with the said practice.