Roasted coffee seeds [Heading No. 09.01] - 15/88 - Central Excise - Non Tariff

Roasted coffee seeds [Heading No. 09.01]

Notification No. 15/88-C.E. (N.T.)

Dated 27-5-1988

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 roasted coffee seeds, falling under heading No. 09.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), was not being levied during the period commen­cing on the 28th February, 1936 and ending with the 5th July, 1987, under section 3 of the said Central Excises and Salt Act read with any notification issued by the Central Government in relation to the duty of excise so chargeable during the said period;

Now, therefore, in exercise of the powers conferred by section 11C of the said Central Excises and Salt Act, the Central Government hereby directs that the whole of the duty of excise payable under the said Central Excises and Salt Act, on such roasted coffee seeds, but for the said practice, shall not be required to be paid in respect of such roasted coffee seeds on which the said duty of excise was not being levied during the period aforesaid, in accordance with the said practice.