Exemption to potato wafers falling under Heading No. 20.01 during 28-2-1986 to 20-5-1987 - 15/91 - Central Excise - Non Tariff

Exemption to potato wafers falling under Heading No. 20.01 during 28-2-1986 to 20-5-1987

Notification No. 15/91-C.E. (N.T.)

Dated 30-4-1991

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 Potato Wafers falling under heading No. 20.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) was not being levied during the period commencing on the 28th February, 1986 and ending with the 20th May, 1987;

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 payable under the first mentioned Act, on such Potato Wafers, but for the said practice, shall not be required to be paid in respect of such product on which the said duty of excise was not being levied during the period aforesaid in accordance with the said practice.