Exemption to goods falling under Heading No. 82.06 manufactured from duty paid goods falling under Heading Nos. 82.02 to 82.05 - 66/91 - Central Excise - Tariff

Exemption to goods falling under Heading No. 82.06 manufactured from duty paid goods falling under Heading Nos. 82.02 to 82.05

Notification No. 66/91-C.E.

Dated 25-7-1991

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under the heading No. 82.06 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) :

Provided that such goods are manufactured from goods falling within heading Nos. 82.02 to 82.05 of the said Schedule, on which duty of excise leviable thereon which is specified in the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.