Exemption to parts consumed within the factory of production - 06/91 - Central Excise - Non Tariff

Exemption to parts consumed within the factory of production

Notification No. 6/91-C.E. (N.T.)

Dated 25-2-1991

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 parts consumed within the factory of production for the manufacture of goods specified in the Table to the Notification of the Government of India in the Ministry of Finance, Department of Revenue No. 120/81-Central Excises, dated the 15th May, 1981 was not being levied under section 3 of the said Act during the period commencing on the 28th day of February, 1986 and ending with the 24th day of May, 1988;

And whereas the special duty of excise on such parts 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 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 parts, but for the said practice, shall not be required to be paid in respect of the said goods on which the said duty of excise or the special duty of excise was not being levied during the period aforesaid, in accordance with the said practice.