Tariff Item 16 - Exemption to Tyres, Tubes and Flaps cleared during 8-5-1985 to 10-11-1985 - 438/86 - Central Excise - Tariff

Tariff Item 16 - Exemption to Tyres, Tubes and Flaps cleared during 8-5-1985 to 10-11-1985

Notification No. 438/86-C.E.

Dated 21-10-1986

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 tyres, tubes and flaps of tractors and other tyres, tubes and flaps (other than for motor vehicles), (hereafter referred to as the said goods), falling under Item No. 16 of the First Schedule to the said Act, as it existed prior to the 28th February, 1986, was being levied under the said section 3 read with the notification No. 65/81-Central Excises, dated the 25th March, 1981, at a lower rate, though the said goods had otherwise become liable to duty of excise at a higher rate due to the inadvertent retention of certain words, figures and letters in that notification, during the period commencing on the 8th May, 1985 and ending with the 10th November, 1985.

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 in respect of tyres, tubes and flaps of tractors and other tyres, tubes and flaps (other than for motor vehicles) as in excess of that payable under the said Act read with Notification No. 65/81-Central Excises, dated 25-3-81, but for the said practice shall not be required to be paid for the period aforesaid, in accordance with the said practice.