Exemption to mineral oils manufactured by reprocessing of waste or used lubricating oil during the period prior to 1-10-1990 - 47/90 - Central Excise - Non Tariff

Exemption to mineral oils manufactured by reprocessing of waste or used lubricating oil during the period prior to 1-10-1990

Notification No. 47/90-C.E. (N.T.)

Dated 8-11-1990

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 mineral oil falling under Tariff Items 6 to 11-A of the First Schedule to the first-mentioned Act, as it existed prior to the 28th February, 1986 and within Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when manufactured by reprocessing of waste or used lubricating oil, was not being levied under section 3 of the said Act, during the period prior to the 1st day of October, 1990;

And whereas the special duty of excise on such mineral oil 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 11-C 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 the first-mentioned Act, or, as the case may be, under the said law on such mineral oil but for the said practice, shall not be required to be paid in respect of such mineral oil 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.