Exemption to Hydrogen Gas falling under Tariff Item 68 - 270/88 - Central Excise - Tariff

Exemption to Hydrogen Gas falling under Tariff Item 68

Notification No. 270/88-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 hydrogen gas, falling under item No. 68 of the First Schedule to the said Act, as it existed prior to the 28th day of February, 1986 or within Chapter 28 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and allowed to escape into the atmosphere by flare system or otherwise, was not being levied under the said section 3 of the first-mentioned Act during the period commencing on the 1st day of March, 1975 and ending with the 29th day of June, 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 hydrogen gas, but for the said practice, shall not be required to be paid in respect of such hydrogen gas on which the said duty of excise was not levied during the period aforesaid in accordance with the said practice.