Building materials falling within Chapter 68 - 57/89 - Central Excise - Non Tariff

Building materials falling within Chapter 68

Notification No. 57/89-C.E. (N.T.)

Dated 20-11-1989

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 building materials, falling within Chapter 68 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and manufactured at the site of construction of buildings for use at such site, was not being levied during the period commencing on the 28th day of February, 1986 and ending with the 31st day of October, 1988.

Now, therefore, in exercise of the powers conferred by Section 11-C of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby directs that the whole of the duty of excise payable under the said Act on such building materials, but for the said practice, shall not be required to be paid in respect of such building materials, on which the said duty of excise was not levied during the period aforesaid, in accordance with the said practice.