Exemption to man-made fabrics falling under Heading No. 55.08 cleared during 28-2-1986 to 12-5-1986 - 35/88 - Central Excise - Non Tariff

Exemption to man-made fabrics falling under Heading No. 55.08 cleared during 28-2-1986 to 12-5-1986

Notification No. 35/88-C.E. (N.T.)

Dated 21-12-1988

WHEREAS man-made fabrics containing polyester staple fibre and any one or more of the fibres, namely, ramie and artificial staple fibres (not containing any other textile material) were liable to levy of additional duty of excise under heading No. 55.08 of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), during the period commencing on the 28th February, 1986 and ending with the 12th May, 1986;

AND 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 such man-made fabrics was being paid at a lower rate under heading No. 55.12 of the said Schedule and therefore short-levied under section 3 of the said Central Excises and Salt Act, during the said period ;

NOW, THEREFORE, in exercise of the powers conferred by section 11C of the Central Excises and Salt Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby directs that so much of that portion of the additional duty of excise payable under the said Central Excises and Salt Act, but for the said practice, shall not be required to be paid in respect of such man-made fabrics, on which the said additional duty of excise was short-levied during the period aforesaid, in accordance with the said practice.