Exemption to lime [Ch. 25] - 251/87 - Central Excise - Tariff

Exemption to lime [Ch. 25]

Notification No. 251/87-C.E.

Dated 9-11-1987

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 lime, falling under sub-heading No. 2505.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of production in the manufacture of calcium carbonate, 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 7th day of December, 1986;

Now, therefore, in excise 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 lime, but for the said practice, shall not be required to be paid in respect of such lime on which the said duty of excise was not being levied during the period aforesaid, in accordance with the said practice.