Exemption to DEGT or DGT consumed in the manufacture of Polyester Chips during 28-2-1986 to 28-2-1989 - 45/90 - Central Excise - Non Tariff

Exemption to DEGT or DGT consumed in the manufacture of Polyester Chips during 28-2-1986 to 28-2-1989

Notification No. 45/90-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 Di-ethylene glycol terephthalate (DEGT) or Di-glycol terephthalate (DGT), falling within Chapter 29 of the Schedule to the Central Excise Tariff Act, 1985, 5 of 1986), when consumed captively in the manufacture of polyester chips (poly-ethylene terephthalate), was not being levied under section 3 of the first-mentioned Act, during the period commencing on the 28th day of February, 1986 and ending with the 28th day of February, 1989;

And whereas the special duty of excise on such Di-ethylene glycol terephthalate (DEGT) or Di-glycol terephthalate (DGT) 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 the first-mentioned Act, or, as the case may be, under the said law on such Di-ethylene glycol terephthalate (DEGT) or Di-glycol terephthalate (DGT), but for the said practice, shall not be required to be paid in respect of such Di-ethylene glycol terephthalate (DEGT) or Di-glycol terephthalate (DGT) 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.