Exemption to para-aminophenol and para-nitrophenol [Ch. 29] - 278/88 - Central Excise - Tariff

Exemption to para-aminophenol and para-nitrophenol [Ch. 29]

Notification No. 278/88-C.E.

Dated 15-11-1988

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 para-aminophenol and para-nitrophenol, including their sodium salts, falling within Chapter 29 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of production for the manufacture of paracetamol, was not being levied under the said section 3 of the first-mentioned Act during the period commencing on the 28th day of February, 1986 and ending with the 8th day of September, 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 para-aminophenol and para-nitrophenol, including their sodium salts, but for the said practice, shall not be required to be paid in respect of such para-aminophenol and para-nitrophenol, including their sodium salts, on which the said duty of excise was not levied during the period aforesaid in accordance with the said practice.