Vegetable Product [Tariff Item 13] - 246/85 - Central Excise - Tariff

Vegetable Product [Tariff Item 13]

Notification No. 246/85-C.E.

Dated 6-12-1985

Whereas the Central Government is satisfied that according to a practice that was generally prevelant regarding levy of duty of excise (including non-levy thereof), under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), certain varieties of vegetable product, falling under Item No. 13 of the First Schedule to the said Act, were liable to a higher amount of duty of excise in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 259/83-Central Excises, dated the 15th October, 1983, than what was levied with reference to the rate specified in the said First Schedule, read with any notification for the time being in force issued by the Central Government in relation to the duty of excise so chargeable, during the period commencing on the 15th October, 1983 and ending with the 29th April, 1984.

Now, therefore, in exercise of the powers conferred by section 11C of the said Act, read with sub-section (4) of section 55 of the Finance Act, 1983 (11 of 1983) and sub-section (4) of section 52 of the Finance Act, 1984 (21 of 1984), the Central Government hereby directs that so much of that portion of the duty of excise payable under the said Central Excises and Salt Act, 1944 and the special duties of excise payable under sub-section (1) of section 55 of the said Finance Act, 1983 and sub-section (1) of section 52 of the said Finance Act, 1984, on such varieties of vegetable product, but for the said practice, shall not be required to be paid in respect of such varieties of vegetable product on which that portion of the said duty of excise and the special duties of excise were short levied during the period aforesaid, in accordance with the said practice.