Exemption to Unprocessed Cotton Fabrics during 15-7-1977 to 16-3-1985 - 19/91 - Central Excise - Non Tariff

Exemption to Unprocessed Cotton Fabrics during 15-7-1977 to 16-3-1985

Notification No. 19/91-C.E. (N.T.)

Dated 2-7-1991

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 the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on unprocessed cotton fabrics falling under the sub-item 1(a) of Item 19 of the First Schedule to the said Act, other than -

(a) cotton fabrics containing more than one-sixth by weight of fibre or yarn or both, of non-cellulosic origin; and

(b) coating, suiting, tussors, corduroy, gabardine, bed-ford, satin, denim, lappet butta fabrics, round mesh mosquito netting, lace, knitted fabric, tapestry, furnishing fabric including jacquard curtain cloth, gadlapet mattress fabric, terry towel including turkish towel, terry towelling cloth including turkish towelling cloth, blanket, canvas, duck, filter cloth, tracing cloth and buckram cloth, and manufactured in a factory of the description specified in rule 96-I of the Central Excise Rules, 1944, but not in accordance with the procedure specified therein, was not being levied at the rates specified under rule 96J of the said rules and was therefore not being levied under Section 3 of the said Act, read with the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 230/77-Central Excises, dated the 15th July, 1977, during the period commencing on the 15th day of July, 1977 and ending with the 16th day of March, 1985;

And whereas the Special Duty of Excise on such cotton fabrics 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 said Act, the Central Government hereby directs that the whole of the duty of excise and the special duty of excise payable under the said Act, or as the case may be, under the said law on such cotton fabrics, but for the said practice, shall not be required to be paid in respect of such cotton fabrics, 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.