Exemption to foam rubber lubricating pads [Sub-heading No. 4016.11] - 27/90 - Central Excise - Non Tariff

Exemption to foam rubber lubricating pads [Sub-heading No. 4016.11]

Notification No. 27/90-C.E. (N.T.)

Dated 2-7-1990

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 foam rub­ber lubricating pads falling under sub-heading No. 4016.11 of the Schedule to the Central Excises Tariff Act, 1985 (5 of 1986), and used in railway wagons was short-levied under section 3 of the first-mentioned Act, during the period commencing on the 1st day of March, 1986 and ending with the 28th day of February, 1989;

And whereas the special duty of excise on such foam rubber lubricating pads was also short-levied under the relevant law relating to the levy of such duty during the period aforeaid;

Now, therefore, in exercise of the powers conferred by section 11C of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby directs that so much of that portion of the duty of excise and the special duty of excise payable under the said Act or, as the case may be, under the said law, on such foam rubber lubricating pads, but for the said practice, shall not be required to be paid in respect of such foam rubber lubricating pads, on which the said duty of excise and the special duty of excise were short-levied during the period aforesaid, in accordance with the said practice.