Exemption to Limestone falling under Sub-heading No. 2505.00 - 271/88 - Central Excise - Tariff

Exemption to Limestone falling under Sub-heading No. 2505.00

Notification No. 271/88-C.E.

Dated 24-10-1988

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 limestone, in any form and mixtures of mineral substances, commonly known as 'raw feed' and 'slurry', falling under sub-heading No. 2505.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used within the factory of production for the manufacture of cement clinkers and cement, 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 12th day of November, 1986.

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 limestone, such 'raw feed' and such 'slurry', but for the said practice, shall not be required to be paid in respect of such limestone, such 'raw feed' and such 'slurry' on which the said duty of excise was not levied during the period aforesaid in accordance with the said practice.