Exemption to electrical grade insulating paper or paperboard during 28-2-1986 to 28-2-1987 - 294/88 - Central Excise - Tariff

Exemption to electrical grade insulating paper or paperboard during 28-2-1986 to 28-2-1987

Notification No. 294/88-C.E.

Dated 13-12-1988

Whereas the Central Government is satisfied that in accordance with 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 electrical grade insulating paper or paperboard of types other than coated, impregnated or covered with plastic (excluding adhesives), falling under sub-heading No. 4817.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as it existed prior to the 1st March, 1987, was not being levied under the said section 3 of the first-mentioned Act during the period commencing on the 28th February, 1986 and ending with the 28th February, 1987.

Now, therefore, in exercise of the powers conferred by section 11C of the first-mentioned Act, the Central Government hereby directs that the whole of the duty of excise payable under the said Act, on such paper or paperboard, but for the said practice, shall not be required to be paid in respect of such paper or paperboard on which the said duty of excise was not levied during the period aforesaid, in accordance with the said practice.