Unbranded chewing tobacco captively consumed in the manufacture of branded chewing tobacco cleared during 1-3-1994 to 7-3-1994 - Exemption

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..... 94 - Exemption Notification No. 17/97-C.E. (N.T.) Dated 17-6-1997 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 the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), duty of excise on unbranded chewing tobacco, falling under sub-he .....

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..... ise (Goods of Special Importance) Act, 1957 (58 of 1957) on such unbranded chewing tobacco used in the manufacture of branded chewing tobacco, but for the said practice, shall not be required to be paid in respect of such unbranded chewing tobacco on which the said duty of excise and additional duty of excise were not levied during the period aforesaid, in accordance with the said practice. .....

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