Exemption to Copper Oxy Chloride falling under Heading No. 28.27 during 28-2-1986 to 19-3-1990 - 17/91 - Central Excise - Non Tariff

Exemption to Copper Oxy Chloride falling under Heading No. 28.27 during 28-2-1986 to 19-3-1990

Notification No. 17/91-C.E. (N.T.)

Dated 8-5-1991

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 Copper Oxy Chloride falling under Heading No. 28.27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) was not being levied under section 3 of the first-mentioned Act, during the period commencing on the 28th day of February, 1986 and ending with the 19th day of March, 1990;

And whereas the special duty of excise on such Copper Oxy Chloride 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 and the special duty of excise payable under section 3 of the first-mentioned Act, or, as the case may be, under the said law on Copper Oxy Chloride, but for the said practice, shall not be required to be paid in respect of such Copper Oxy Chloride 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.