Exemption to monofilament falling under sub-heading No. 3916.00 during 1-3-1987 to 31-5-1989 - 33/91 - Central Excise - Non Tariff

Exemption to monofilament falling under sub-heading No. 3916.00 during 1-3-1987 to 31-5-1989

Notification No. 33/91-C.E. (N.T.)

Dated 22-10-1991

WHEREAS the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty excise (including non-levy thereof) under the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on monofilament falling under sub-heading No. 3916.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and captively consumed in the manufacture of ropes falling under sub-heading No. 5607.90 of the said Tariff Act, was not being levied under Section 3 of the first-mentioned Act, during the period commencing on the 1st day of March, 1987 and ending with the 31st day of May, 1989;

AND WHEREAS the special duty of excise on such monofilament was also not being levied under the relevant law relating to the levy of such special duty during the period aforesaid;

NOW, THEREFORE, in exercise of the powers conferred by Section 11C of the Central Excises and Salt Act, 1944, the Central Government hereby directs that the whole of the duty of excise and the special duty of excise payable under Section 3 of the said Salt Act, or as the case may be, under the said relevant law relating to levy of special duty on such monofilament, as is captively consumed in the manufacture of ropes, but for the said practice, shall not be required to be paid in respect of such monofilament on which the said duty of excise and the special duty of excise were not levied during the period aforesaid, in accordance with the said practice.