Exemption to food preparations falling under sub-heading 1901.19 and cleared during 1-3-1986 and 30-11-1988 - 36/91 - Central Excise - Non Tariff

Exemption to food preparations falling under sub-heading 1901.19 and cleared during 1-3-1986 and 30-11-1988

Notification No. 36/91-C.E. (N.T.)

Dated 27-11-1991

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 food preparations falling under sub-heading No. 1901.19 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government, was not being levied during the period commencing on the 1st March, 1986 and ending with the 30th November, 1988, 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 food preparations, but for the said practice, shall not be required to be paid in respect of such food preparations on which the said duty of excise was not being levied during the period aforesaid, in accordance with the said practice.