Exemption to high density polyethylene strips and the like intended for stitching of sacks [cleared during 1-3-1986 to 28-2-1987] - 06/90 - Central Excise - Non Tariff

Exemption to high density polyethylene strips and the like intended for stitching of sacks [cleared during 1-3-1986 to 28-2-1987]

Notification No. 6/90-C.E. (N.T.)

Dated 9-3-1990

Whereas high density polyethylene strips and the like of synthetic textile material, falling under sub-heading No. 5406.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and intended for stitching of sacks were liable to duty of excise at the rate specified in the said Schedule during the period commencing on the 1st March, 1986 and ending with the 28th February, 1987;

Ane 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 section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on such strips and the like was being paid at a lower rate of Rs. 3.52 per kilogram and therefore short-levied under section 3 of the said Central Excises and Salt Act, during the said period;

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 the whole of that portion of the duty of excise payable under the said Central Excises and Salt Act, 1944 on such strips and the like, but for the said practice, shall not be required to be paid in respect of such strips and the like, on which the said duty of excise was short-levied during the period aforesaid, in accordance with the said practice.