Tariff Item 22 G - Exemption to floor coverings - 363/86 - Central Excise - Tariff

Tariff Item 22 G - Exemption to floor coverings Notification No. 363/86-C.E. Dated 11-7-1986 Whereas the Central Government is satisfied that according to a practice that was generally prevelant 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 floor coverings, in or in relation to the manufacture of which any process is not ordinarily conducted with the aid of machines whether operated with or without the aid of power or steam, falling under Item No. 22G of the First Schedule to the said Act [as it existed prior to the commencement of the Central Excise Tariff Act, 1985 (5 of 1986)], was not being levied under the said section 3 during the period commencing on the 3rd day of June, 1983 and ending with the 4th day of May, 1984; And whereas the special duty of excise on the said floor coverings 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 first-mentioned Act, the Central Government hereby directs that the whole of the duty of excise and the special duty of excise payable under the first-mentioned Act or, as the case may be, under the said law on such floor coverings, but for the said practice, shall not be required to be paid in respect of such floor coverings, on which the said duty of excise and special duty of excise were not being levied during the period aforesaid, in accordance with the said practice.