Tariff item 15A - Exemption to cellulose xanthate for manufacture of viscose fibres - 360/86 - Central Excise - Tariff

Tariff item 15A - Exemption to cellulose xanthate for manufacture of viscose fibres

Notification No. 360/86-C.E.

Dated 2-7-1986

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 cellulose xanthate, falling under Item No. 15A 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) and used in the factory of production for the manufacture of viscose fibre, was not being levied under the said section 3 during the period commencing on the 28th day of February, 1982 and ending with the 29th day of October, 1985;

And whereas the special duty of excise on such cellulose xanthate 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 caser may be, under the said law on such cellulose xanthate, but for the said practice, shall not be required to be paid in respect of such cellulose xanthate, 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.