Exemption to A.D.V. tyres [Sub-heading No. 4011.10] - 44/89 - Central Excise - Non Tariff

Exemption to A.D.V. tyres [Sub-heading No. 4011.10]

Notification No. 44/89-C.E. (N.T.)

dated 21-9-1989

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 A.D.V. tyres of sizes 4" x 8" and 3.5" x 8", measured in terms of cross-sectional width x rim diameter and falling under sub-heading No. 4011.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), was not being levied under the said section 3, during the period commencing on the 1st day of March, 1988 and ending with the 28th day of February, 1989;

And whereas the special duty of excise on such A.D.V. tyres 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, or as the case may be, under the said Finance Act on such A.D.V. tyres, but for the said practice, shall not be required to be paid in respect of such A.D.V. tyres, on which the said duty of excise and the special duty of excise were not levied during the period aforesaid, in accordance with the said practice.