Exemption to Cut Tobacco falling under sub-heading No. 2404.90 during 28-2-1986 to 23-6-1986 - 247/88 - Central Excise - Tariff

Exemption to Cut Tobacco falling under sub-heading No. 2404.90 during 28-2-1986 to 23-6-1986

Notification No. 247/88-C.E.

Dated 26-8-1988

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 cut tobacco for use in the manufacture of machine-rolled cigarettes and dust of tobacco arising in the course of conversion of raw tobacco into cut tobacco, both falling under sub-heading No. 2404.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), 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 23rd day of June, 1986;

Now, therefore, in exercise of the powers conferred by section 11C of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby directs that the whole of the duty of excise payable under the said Act on such cut tobacco and such dust of tobacco, but for the said practice, shall not be required to be paid in respect of such cut tobacco and such dust of tobacco on which the said duty of excise was not levied during the period aforesaid, in accordance with said practice.