Exemption to finishing agents, dye-carriers etc. falling under heading No. 38.01 or 38.09 - 18/89 - Central Excise - Non Tariff

Exemption to finishing agents, dye-carriers etc. falling under heading No. 38.01 or 38.09

Notification No. 18/89-C.E. (N.T.)

Dated 6-4-1989

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 finishing agents, dye-carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations of a kind used in the textile industry (hereafter referred to as the said goods), falling under Heading No. 38.01 or 38.09 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of production for the manufacture of textiles and textile articles, was not being levied under the said section 3, during the period commencing on the 28th day of February, 1986 and ending with the 2nd day of September, 1987;

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 payable under the said 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 was not levied during the period aforesaid, in accordance with the said practice.