Exemption to Computer Software during 28-2-1986 to 27-4-1988 - 20/91 - Central Excise - Non Tariff

Exemption to Computer Software during 28-2-1986 to 27-4-1988

Notification No. 20/91-C.E. (N.T.)

Dated 10-7-1991

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 computer software in the form of recorded media falling under heading No. 85.24 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) was not being levied under the said section 3 of the first mentioned Act during the period commencing on the 28th day of February, 1986 and ending with the 27th day pf April, 1988;

And whereas the special duty of excise on the said computer software in the form of recorded media was also not being levied under the relevant law relating to the levy of such duty during the period aforesaid;

Now, therefore, in exercise of the powers conferred by section 11C of the first mentioned Act, the Central Government hereby directs that the whole of the duty of excise was the special duty of excise payable under the first mentioned Act, or as the case may be, under the said law on such computer software in the form of a recorded media, but for the said practice, shall not be required to be paid in respect of such computer software in the form of recorded media on which the said duty of excise and the special duty of excise were not being levied during the period aforesaid, in accordance with the said practice.