Exemption to Parts of Headgear falling under sub-heading No. 6501.90 during 1-3-1986 to 1-5-1988 - 40/90 - Central Excise - Non Tariff

Exemption to Parts of Headgear falling under sub-heading No. 6501.90 during 1-3-1986 to 1-5-1988

Notification No. 40/90-C.E. (N.T.)

Dated 10-10-1990

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 parts of headgear falling under sub-heading 6501.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), was not being levied under the section 3 of the first mentioned Act during the period commencing on the 1st March, 1986 and ending with 1st May, 1988;

And whereas the special duty of excise on such parts of headgear 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 maybe, under the said law, on such parts of headgear, but for the said practice, shall not be required to be paid in respect of such parts of headgear 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.