Exemption to rectangular products of iron and steel during 13-4-1982 to 6-10-1982 - 29/89 - Central Excise - Non Tariff

Exemption to rectangular products of iron and steel during 13-4-1982 to 6-10-1982

Notification No. 29/89-C.E. (N. T.)

Dated 12-6-1989

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 the rectangular products of iron and steel, having thickness of less than 3 mm and width 75 mm and above but not more than 200 mm, falling under Item No. 26AA(ia) of the First Schedule to the said Act as it existed prior to the commencement of the Central Excise Tariff Act, 1985 (5 of 1986), was not being levied under the said section 3 during the period commencing on the 13th April, 1982 and ending with the 6th October, 1982;

And whereas the Special duty of excise on the said rectangular products of iron and steel 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 said Act, the Central Government hereby directs that the whole of the duty of excise and special duty of excise payable under the said Act or under the said law, on such rectangular products of iron and steel, but for the said practice, shall not be required to be paid in respect of such rectangular products of iron and steel, on which the said duty of excise and special duty of excise were not levied during the period aforesaid, in accordance with the said practice.