Ammonium Nitrate Fuel Oil Falling Under Sub-Heading 3602.00 During 28-2-1986 to 26-7-1988 - 24/92 - Central Excise - Non Tariff

Ammonium Nitrate Fuel Oil Falling Under Sub-Heading 3602.00 During 28-2-1986 to 26-7-1988

Notification No. 24/92-C.E. (N.T.)

Dated 7-10-1992

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 Ammonium Nitrate Fuel Oil, falling under sub-heading No. 3602.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and manufactured by cement factories in a shed situated within precincts of mines and also intended for use in mines, was not being levied under section 3 of the first-mentioned Act, during the period commencing on the 28th day of February, 1986 and ending with the 26th day of July, 1988;

NOW THEREFORE, in exercise of the powers conferred by section 11C of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby directs that the whole of the duty of excise payable under the said Act on such Ammonium Nitrate Fuel Oil manufactured by cement factories in a shed situated within the precincts of mines and also intended for use in mines, but for the said practice, shall not be re­quired to be paid in respect of such Ammonium Nitrate Fuel Oil on which the said duty of excise was not levied during the period aforesaid, in accordance with the said practice.