Exemption to Tapes/Strips falling under sub-heading No. 3920.32 during 1-3-1987 to 31-5-1989 - 38/90 - Central Excise - Non Tariff

Exemption to Tapes/Strips falling under sub-heading No. 3920.32 during 1-3-1987 to 31-5-1989

Notification No. 38/90-C.E. (N.T.)

Dated 9-10-1990

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 tapes/strips falling under sub-heading No. 3920.32 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and captively consumed in the manufacture of ropes falling under sub-heading No. 5607.90 of the said Act, was not being levied under section 3 of the first-mentioned Act, during the period commencing on the 1st day of March, 1987 and ending with the 31st day of May, 1989;

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