Exemption to Green Liquor falling within Chapter 28 or 38 - 268/88 - Central Excise - Tariff

Exemption to Green Liquor falling within Chapter 28 or 38

Notification No. 268/88-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 green liquor, falling within Chapter 28 or Chapter 38 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of production in or in relation to the manufacture of paper and paper board, falling within Chapter 48 of the said Schedule, 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 28th day of 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 green liquor, but for the said practice, shall not be required to be paid in respect of such green liquor on which the said duty of excise was not levied during the period aforesaid in accordance with the said practice.