Exemption to saltpetre falling within Chapter 25 or 28 or 38 - 32/89 - Central Excise - Non Tariff

Exemption to saltpetre falling within Chapter 25 or 28 or 38

Notification No. 32/89-C.E. (N.T.)

Dated 30-6-1989

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 saltpetre falling within Chapter 25 or Chapter 28 or Chapter 38 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 28th day of February, 1986 and ending with the 5th day of October, 1988;

And whereas the special duty of excise on such saltpetre was also not being levied under the relevant law relating to the levy of such duty 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 law on such saltpetre, but for the said practice, shall not be required to be paid in respect of such saltpetre, on which the said duty of excise and the special duty of excise were not being levied during the period aforesaid, in accordance with the said practice.