Parts of Stationary Batteries [Tariff Item 31] - 55/89 - Central Excise - Non Tariff

Parts of Stationary Batteries [Tariff Item 31]

Notification No. 55/89-C.E.(N. T.)

Dated 1-11-1989

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 parts of stationary batteries falling under Item No. 31 of the First Schedule to the said Act and cleared to another factory for manufacture/assembly of complete stationary batteries at site was not being levied prior to 8th May, 1984.

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