Exemption to glass and glassware [T.I. 23A] - 187/87 - Central Excise - Tariff

Exemption to glass and glassware [T.I. 23A]

Notification No. 187/87-C.E.

Dated 20-7-1987

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 glass and glassware, falling under Item No. 23A of the First Schedule to the said Act, as it existed prior to the 28th February, 1986 and used within the factory of production for further manufacture of other glass and glassware, falling under the said Item No. 23A, was not being levied during the period commencing on the 1st March 1984 and ending with the 6th May, 1984, under the said Section 3 read with any notification issued by the Central Government in relation to the duty of excise so chargeable during the said period;

And whereas the special duty of excise on such glass and glassware was also not being levied under the relevant law relating to the levy of such duty during the said period;

Now, therefore, in exercise of the powers conferred by Section 11C of the said Act, the Central Government hereby directs that the whole of the duty of excise and the special duty of excise payable under the said Act or under the said law, on such glass and glassware, but for the said practice, shall not be required to be paid in respect of such glass and glassware on which the said duty of excise or the special duty of excise were not being levied during the period aforesaid, in accordance with the said practice.