Samples of Patent or Proprietary Medicaments [Sub-Heading No. 3003.10] - 51/89 - Central Excise - Non Tariff

Samples of Patent or Proprietary Medicaments [Sub-Heading No. 3003.10]

Notification No. 51/89-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 samples of patent or proprietary medicaments (hereinafter referred to as the said goods), falling under sub-heading No. 3003.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), was not being levied under the said Section 3 read with the Notification of the Government of India, Ministry of Finance (Department of Revenue and Insurance) No. 171/70-Central Excises, dated the 21st Nov., 1970, during the period commencing on the 1st day of March, 1988 and ending with the 2nd day of May 1988;

And whereas the special duty of excise on the said goods was also not being levied under sub-section (1) of Section 82 of the Finance Act, 1988 (26 of 1988), during the period aforesaid;

Now, therefore, in exercise of the powers conferred by Section 11C of the first-mentioned Act, the Central Government hereby directs that the whole of the duty of excise and the special duty of excise payable under the first-mentioned Act read with the notification of the Government of India, Ministry of Finance (Department of Revenue and Insurance) No. 171/70-Central Excises, dated the 21st Nov., 1970, or under the said Finance Act, on the said goods, but for the said practice, shall not be required to be paid in respect of the said goods, on which the said duty of excise or the special duty of excise were not levied during the period aforesaid, in accordance with the said practice.