Exemption to specified Rubberised Textile Fabrics during the period 1-3-1986 to 14-1-1987 [Heading No. 59.05] - 03/88 - Central Excise - Non Tariff

Exemption to specified Rubberised Textile Fabrics during the period 1-3-1986 to 14-1-1987 [Heading No. 59.05]

Notification No. 3/88-C.E. (N.T.)

Dated 28-1-1988

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 rubberised textile fabrics weighting not more than 1500 grams per square metre and in which rubber predominates in weight and falling under heading No. 59.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), was not being levied during the period commencing on the 1st March, 1986 and ending with the 14th January, 1987, under the said section 3 read with any notification issued by the Central Government in relation to the duty of excise so chargeable during the said period;

And whereas the additional duty of excise on such rubberised textile fabrics was also not being levied under the Additional Duities of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) relating to the levy of such duty during the said period;

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