Exemption to Dye Intermediates, Pharmaceutical Products etc. during 6-10-1986 to 19-3-1990 - 37/90 - Central Excise - Non Tariff

Exemption to Dye Intermediates, Pharmaceutical Products etc. during 6-10-1986 to 19-3-1990

Notification No. 37/90-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 dye intermediates, pharmaceutical products, pigments, synthetic organic dyestuff, leather tanning agents falling within Chapters 29, 30, 32, 34 or 38 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as is equivalent to the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975) on imported naphthalene falling under sub-heading No. 2707.40 of the second-mentioned Act and used in the manufacture of such dye intermediates, pharmaceutical products, pigments, synthetic organic dyestuff, leather tanning agents was not being levied under section 3 of the first-mentioned Act, during the period commencing on the 6th day of October, 1986 and ending with the 19th day of March, 1990;

And whereas the special duty of excise on such dye intermediates, pharmaceutical products, pigments, synthetic organic dyestuff, leather tanning agents 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 dye intermediates, pharmaceutical products, pigments, synthetic organic dyestuff, leather tanning agents, but for the said practice, shall not be required to be paid in respect of such dye intermediates, pharmaceutical products, pigments, synthetic organic dyestuff, leather tanning agents on which the duty of excise or the special duty of excise was not levied during the period aforesaid, in accordance with the said practice.