Exemption to Bhujia and Chabena falling under sub-heading No. 2107.91 and cleared during 1-3-1986 to 28-2-1989 - 37/91 - Central Excise - Non Tariff

Exemption to Bhujia and Chabena falling under sub-heading No. 2107.91 and cleared during 1-3-1986 to 28-2-1989

Notification No. 37/91-C.E. (N.T.)

Dated 3-12-1991

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 Bhujia and Chabena falling under sub-heading No. 2107.91 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), was not being levied during the period commencing on the 1st March, 1986 and ending with the 28th February, 1989, under the said Section 3.

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 Bhujia and Chabena, but for the said practice, shall not be required to be paid in respect of such Bhujia and Chabena on which the said duty of excise was not being levied during the period aforesaid, in accordance with the said practice.