Exemption to Tea during 28-2-1986 to 1-1-1989 - 29/90 - Central Excise - Non Tariff

Exemption to Tea during 28-2-1986 to 1-1-1989

Notification No. 29/90-C.E. (N.T.)

Dated 23-7-1990

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 tea, falling under sub-heading No. 0902.19 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and manufactured by the process of blending, sorting or packing from tea falling under the said sub-heading on which the appropriate amount of duty of excise leviable thereon has already been paid; was not being levied during the period commencing on the 28th February, 1986 and ending with the 1st January, 1989 under the section 3 of the first-mentioned Act read with any notification issued by the Central Govern­ment in relation to the duty of excise so chargeable during the said period;

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 payable under the said Act, on such tea, but for the said practice, shall not be required to be paid in respect of such tea on which the said duty of excise was not levied during the period aforesaid, in accordance with the said practice.