Notification No. 53 dated 25^th August 1999

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 Excise Act, 1944 (1 of 1944)(hereinafter referred to as the said Act), on the carded wool, popularly known as �lefa� falling under Chapter heading No. 5105.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) intended for making hand spun yarn upto 10 counts and such carded wool was liable to duty of excise in cases where according to the said practice duty was not being levied under section 3 of the said Act during the period commencing from 23^rd July, 1996 and ending on 1^st June, 1998.

Now, therefore, in exercise of the powers conferred by Section 11C of the said Act, the Central Government hereby directs that the duty of excise payable under the said Act on such carded wool popularly known as �lefa�, but for the said practice, shall not be required to be paid in respect of such carded wool on which the said duty of excise was not being levied during the period aforesaid, in accordance with the said practice.