Exemption to unexpanded polystyrene beads [Heading No. 39.03] - 180/89 - Central Excise - Tariff

Exemption to unexpanded polystyrene beads [Heading No. 39.03]

Notification No. 180/89-C.E.

Dated 3-10-1989

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 unexpanded polystyrene beads, falling under heading No. 39.03 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are purchased by the Malaria Research Centre, New Delhi on behalf of the Government of India in the Ministry of Health and Family Welfare, for use in malarial control activities, from whole of the duty of excise leviable thereon which is specified in the said Schedule.

Provided that the said Malaria Research Centre shall -

(i) give an undertaking to produce a certificate from the Ministry of Health and Family Welfare to the effect that the said unexpected polystyrene beads shall be used in malaria research activities within one month from the date of such purchase or within such extended period as the proper officer may allow, and

(ii) give an undertaking to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein.

Provided further that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal, -

(a) intimate to the proper officer the circumstances leading to such sale or disposal; and

(b) pay the duty which would have been levied thereon but for the exemption contained herein.

Provided also that the proper officer may accept the said intimation after the expiry of the specified time of one month if he is satisfied that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time.