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Special provisions as to duties of excise on skelp

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..... e during the period commencing with the appointed day and ending with the 28th day of February, 1975, - (I) any reference to strips shall be construed as including and as having always included skelp as defined in Explanation 2 unless such Central law excluded, expressly or by necessary implication, skelp from strips; and (II) any reference to skelp shall be construed as having and having always h .....

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..... s when such duties were collected; (c) refunds shall be made of all such duties of excise which have been collected but which would not have been collected if the provisions of this section had been in force at all material times when such duties were collected; and (d) recoveries shall be made of all such duties of excise which have not been collected but which would have been collected if the pr .....

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..... olled narrow strip of width not exceeding six hundred millimetres with rolled (square, slightly round or bevelled) edge. (2) For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force. - statute, statutory provisions legislation, law, enactment .....

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