Exemption to rubber parts and accessories of cycles and cycle rickshaws during the period 28-2-1986 to 19-5-1987 [Ch. 40] - 239/88 - Central Excise - Tariff

Exemption to rubber parts and accessories of cycles and cycle rickshaws during the period 28-2-1986 to 19-5-1987 [Ch. 40]

Notification No. 239/88-C.E.

Dated 3-8-1988

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 rubber parts and accessories of cycles and cycle rickshaws, falling within Chapter 40 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 February, 1986 and ending with the 19th May, 1987;

Now, therefore, in exercise of the powers conferred by Section 11 C 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 rubber parts and accessories of cycles and cycle rickshaws, but for the said practice, shall not be required to be paid in respect of such rubber parts and accessories of cycles and cycle rickshaws, on which the said duty of excise was not levied during the period aforesaid, in accordance with the said practice.