Tariff item 21 - Exemption to woollen fabrics - 358/86 - Central Excise - Tariff

Tariff item 21 - Exemption to woollen fabrics

Notification No. 358/86-C.E.

Dated 26-6-1986

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 woollen fabrics, falling under sub-item (1) of item No. 21 of the First Schedule to the said Act, as that Schedule existed prior to the commencement of the Central Excise Tariff Act, 1985 (5 of 1986), and processed by the processors who were not exclusively engaged in the processing of woollen fabrics, was short-levied under the said section 3 read with any notification issued by the Central Government in relation to the duty of excise so chargeable, during the period prior to the 16th day of January, 1985;

And whereas the additional duty of excise on such woollen fabrics were also short-levied under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), during the period aforesaid;

Now, therefore, in exercise of the powers conferred by section 11-C of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby directs that the whole of that portion of the duty of excise and additional duty of excise payable under the aforesaid Acts on such woollen fabrics, but for the said practice, shall not be required to be paid in respect of such woollen fabrics, on which the said duty of excise and the additional duty of excise were short-levied during the period aforesaid, in accordance with the said practice.