Tariff Item 3A - Exemption to Pan Masala during 17-3-1985 to 7-5-1985 - 437/86 - Central Excise - Tariff

Tariff Item 3A - Exemption to Pan Masala during 17-3-1985 to 7-5-1985

Notification No. 437/86-C.E.

Dated 15-10-1986

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 Pan Masala, not containing lime or catechu or both, falling under Item No. 3A of the First Schedule to the said Act (as it existed prior to the 28th day of February, 1986), was not being levied under the said section 3, during the period commencing on the 17th day of March, 1985 and ending with the 7th day of May, 1985;

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 payable under the said Act on such Pan Masala, but for the said practice, shall not be required to be paid in respect of such 'Pan Masala' on which the said duty of excise was not being levied during the period aforesaid, in accordance with the said practice.