Exemption to Sodium Rosinate/Abietate consumed in paper and paper board during 1-3-1986 to 28-2-1987 - 01/91 - Central Excise - Non Tariff

Exemption to Sodium Rosinate/Abietate consumed in paper and paper board during 1-3-1986 to 28-2-1987

Notification No. 1/91-C.E. (N.T.)

Dated 11-1-1991

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 Sodium Rosinate/Abietate falling within Chapter 38 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and captively consumed in the manufacture of paper and paper board falling within Chapter 48 of the said Schedule was not being levied under section 3 of the first-mentioned Act, during the period commencing on the 1st day of March, 1986 and ending with the 28th day of February, 1987;

And whereas the special duty of excise on such Sodium Rosinate/ Abietate 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 Sodium Rosinate/Abietate, but for the said practice, shall not be required to be paid in respect of such Sodium Rosinate/Abietate 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.