Tariff Item 27 - Exemption to aluminium sheets

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..... 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 .....

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..... y 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 practic .....

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