Exemption to Paper of Paperboard cleared during 28-2-1986 to 4-6-1987 for manufacture of Low Density Polyethylene coated paper or Paperboard - 41/90 - Central Excise - Non Tariff

Exemption to Paper of Paperboard cleared during 28-2-1986 to 4-6-1987 for manufacture of Low Density Polyethylene coated paper or Paperboard

Notification No. 41/90-C.E. (N.T.)

Dated 22-10-1990

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 paper or paperboard falling within Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), required in the manufacture of low density polyethylene coated paper or paperboard, was not being levied under section 3 of the said Central Excises and Salt Act, during the period commencing on the 28th day of February, 1986 and ending with the 4th day of June, 1987.

And whereas the special duty of excise on the said paper or paperboard 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 Central Excises and Salt Act, the Central Government hereby directs that the whole of the duty of excise payable under the said section 3 and special duly of excise payable under the said law, on such paper or paperboard, but for the said practice, shall not be required to be paid in respect of such paper or paperboard, 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.