Aviation Turbine Fuel [Tariff Item 11A] - 07/86 - Central Excise - Tariff

Aviation Turbine Fuel [Tariff Item 11A]

Notification No. 7/86-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 Aviation Turbine Fuel, falling under Item No. 11A of the First Schedule to the said Act, as that Schedule existed prior to its amendment by the Finance Act, 1982 (14 of 1982), 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 commencing on the 14th day of July, 1966 and ending with the 28th day of February, 1982;

And whereas the additional duty of excise, special duty of excise, regulatory duty of excise and auxiliary duty of excise on such Aviation Turbine Fuel were also short-levied under the relevant law relating to the levy of such duties during the period aforeasaid;

Now, therefore, in exercise of the powers conferred by section 11C 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, additional duty of excise, special duty of excise, regulatory duty of excise and auxiliary duty of excise payable under the said Act or, as the case may be, under the said law on such Aviation Turbine Fuel, but for the said practice, shall not be required to be paid in respect of such Aviation Turbine Fuel, on which the said duty of excise, additional duty of excise, special duty of excise, regulatory duty of excise and auxiliary duty of excise were short-levied during the period aforesaid, in accordance with the said practice.