Tariff Item 27 - Exemption to aluminium sheets - 292/86 - Central Excise - Tariff

Tariff Item 27 - Exemption to aluminium sheets

Notification No. 292/86-C.E.

Dated 12-5-1986

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 aluminium sheets falling under Item 27 of the First Schedule of the said Act, as it existed prior to the 28th February, 1986, and arising at an intermediate stage in the factory of production in the manufacture of —

(i) aluminium circles of thickness of and above 0.56 millimetres but not above 1.22 millimetres, during the period commencing on the 1st March, 1975 and ending with the 30th November, 1980, or

(ii) aluminium circles of thickness of and above 0.56 millimetres but not above 2 millimetres, during the period commencing on the 1st December, 1980 and ending with the 31st July, 1984,

was not being levied under the said section 3 read with any notification issued by the Central Government in relation to duty of excise so chargeable during the said periods ;

And whereas the special duty of excise on such aluminium sheets was also not being levied under the relevant law relating to the levy of such duty during the periods aforesaid;

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 and the special duty of excise payable under the said Act or under the said law, on such aluminium sheets, but for the said practice, shall not be required to be paid in respect of such aluminium sheets on which the said duty of excise or the special duty of excise were not being levied during the periods aforesaid, in accordance with the said practice.