Exemption to cotton fabrics falling under Heading No. 52.06 cleared during 28-2-1986 to 12-5-1986 - 34/88 - Central Excise - Non Tariff

Exemption to cotton fabrics falling under Heading No. 52.06 cleared during 28-2-1986 to 12-5-1986

Notification No. 34/88-C.E. (N.T.)

Dated 21-12-1988

WHEREAS cotton fabrics containing cotton and polyester filament yarn (but not containing any other textile material) were liable to levy of duty of excise under heading No. 52.06 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and additional duty of excise under 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 cotton fabrics was being paid at a lower rate under heading No. 52.09 of the said Schedule and therefore short-levied under the said section 3 read with any notification issued by the Central Government in relation to the duty of excise so charged during the aforesaid period;

AND WHEREAS the additional duty of excise on such cotton fabrics was also being short-levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) relating to the levy of such duties during the period aforesaid;

NOW, THEREFORE, in exercise of the powers conferred by section 11C of the said Central Excises and Salt Act, 1944 the Central Government hereby directs that so much of that portion of the duty of excise and the additional duty of excise payable under the said Acts on such cotton fabrics, but for the said practice shall not be required to be paid in respect of such cotton fabrics, on which the said duty of excise and the additional duty of excise were short-levied during the period aforesaid, in accordance with the said practice.