Copper Shells and Blanks [Tariff Item 26A(4)] - 54/89 - Central Excise - Non Tariff

Copper Shells and Blanks [Tariff Item 26A(4)]

Notification No. 54/89-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 copper shells and blanks, falling with in the Item 26A(4) of First Schedule to the said Act, as it existed prior to the commencement of Central Excise Tariff Act, 1985 (5 of 1986), captively used in the manufacture of pipes and tubes, was not being levied during the period commencing on the 1st March, 1981 and ending with the 8th July, 1983.

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