Exemption to copper wire rods during 13-5-1969 to 1-8-1984 - 03/91 - Central Excise - Non Tariff

Exemption to copper wire rods during 13-5-1969 to 1-8-1984

Notification No. 3/91-C.E. (N.T.)

Dated 30-1-1991

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 wire rods falling under the then existing tariff item No. 26A of the first Schedule to the said Act, manufactured out of duty paid copper wire bars, was not being levied under section 3 of the said Act, during the period commencing on the 13th day of May, 1969 and ending with the 1st day of August, 1984;

And whereas the special duty of excise on such copper wire rods was also not being levied under the relevant law related 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 leviable under the said Act or, as the case may be, under the said law, on such copper wire rods, but for the said practice, shall not be required to be paid in respect of such copper wire rods, on which the said duty of excise or the special duty of excise was not levied during the period aforesaid, in accordance with the said practice.