Gelatine and Glue Flakes [Tariff Item 15A] - 115/87 - Central Excise - Tariff

Gelatine and Glue Flakes [Tariff Item 15A]

Notification No. 115/87-C.E.

Dated 13-4-1987

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 gelatine and glue flakes falling under Item No. 15A (1) of the First Schedule to the said Act, as it existed prior to the 28th February, 1986, was liable to a higher amount of duty of excise than that was levied on such gelatine and glue flakes during the period commencing on the 1st day of March, 1982 and ending with the 8th day of July, 1985;

And whereas the special duty of excise on such gelatine and glue flakes was also not being levied under the relevant law relating to the levy of such duty during the period aforesaid;

Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that so much of that portion of the duty of excise payable on such gelatine and glue flakes under the said Act, in excess of that what was levied under the said Act and the whole of the special duty of excise payable under the said law on such gelatine and glue flakes, but for the said practice, shall not be required to be paid in respect of such gelatine and glue flakes, on which that portion of the said duty of excise was being short levied and the said special duty of excise was not being levied during the period aforesaid, in accordance with the said practice.