Exemption to parts of metal containers during 28-2-1986 to 10-6-1987 [Sub-Heading No. 8312.12] - 31/90 - Central Excise - Non Tariff

Exemption to parts of metal containers during 28-2-1986 to 10-6-1987 [Sub-Heading No. 8312.12]

Notification No. 31/90-C.E. (N.T.)

Dated 1-8-1990

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 metal containers falling under sub-heading 8312.12 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the manufacture of metal containers exempted under Notification of the Government of India, in the Ministry of Finance, Department of Revenue Notification No. 59/86-Central Excises dated the 10th February, 1986 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 10th day of June, 1987.

Now, therefore, in exercise of powers conferred by section 11-C of the first mentioned Act, the Central Government hereby directs that the whole of the duty of excise payable under the first mentioned Act on such parts of metal containers, but for the said practice, shall not be required to be paid in respect of such parts of metal containers, on which the said duty of excise was not levied during the period aforesaid in accordance with the said practice.