Exemption to fruit pulp based drinks falling under Heading No. 22.02 during 28-3-1988 to 19-3-1990 - 16/91 - Central Excise - Non Tariff

Exemption to fruit pulp based drinks falling under Heading No. 22.02 during 28-3-1988 to 19-3-1990

Notification No. 16/91-C.E. (N.T.)

Dated 2-5-1991

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), fruit pulp based drinks falling under heading No. 22.02 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) were liable to a higher rate of duty of excise than what was being levied at the rate applicable to heading No. 20.01 during the period commencing on the 28th March, 1988 and ending with the 19th March, 1990;

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 that portion of the duty of excise payable under section 3 of the said Act on such fruit pulp based drinks, but for the said practice, shall not be required to be paid in respect of such fruit pulp based drinks on which the said duty of excise was short-levied during the said period, in accordance with the said practice.