Exemption to distilled or Conductivity water, liquid air etc. cleared during 28-2-1986 to 24-11-1987 [Ch. 28] - 03/89 - Central Excise - Non Tariff

Exemption to distilled or Conductivity water, liquid air etc. cleared during 28-2-1986 to 24-11-1987 [Ch. 28]

Notification No. 3/89-C.E. (N.T.)

Dated 22-2-1989

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 distilled or conductivity water and water of similar purity; liquid air (whether or not any fraction has been removed), falling under sub-heading No. 2806.90 or 2851.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and used within the factory of production, was not being levied under the said section 3 of the first-mentioned Act during the period commencing on the 28th day of February, 1986 and ending with the 24th day of November, 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 such distilled or conductivity water and water of similar purity; liquid air (whether or not any fraction has been removed), but for the said practice, shall not be required to be paid in respect of such distilled or conductivity water and water of similar purity; liquid air (whether or not any fraction has been removed) on which the said duty of excise was not levied during the period, aforesaid in accordance with the said practice.