Polyacrilonitrile Powder [Tariff Item 15A] - 08/86 - Central Excise - Tariff

Polyacrilonitrile Powder [Tariff Item 15A] Notification No. 8/86-C.E. Dated 31-1-1986 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 polyacrilonitrile powder falling under sub-item (1) of Item No. 15A of the First Schedule to the said Act and used in the factory of production for the manufacture of acrylic fibre, was not being levied under the said section 3 during the period commencing on the 1st day of October, 1982 and ending with the 14th day of April, 1983; And whereas the special duty of excise on such polyacrilonitrile powder 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 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, as the case may be, under the said law on such polyacrilonitrile powder, but for the said practice, shall not be required to be paid in respect of such polyacrilonitrile powder, 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.