Notification No. 35 dated 4^th August 1994

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), the duty of excise on machinery, plant or laboratory equipment for treatment of materials by condensing or cooling and falling under heading No. 84.19 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) was not being levied in excess of 15% ad valorem under section 3 of the said Act during the period commencing on the 28^th day of February, 1993 and ending with the 22^nd day of 1^st April, 1993.

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 leviable in excess of 15% ad valorem on such machinery, plant or laboratory equipment for treatment of materials by condensing or cooling but for the said practice, shall not be required to be paid in respect of such machinery, plant or laboratory equipment for treatment of materials by condensing or cooling, on which the duty of excise as is in excess of 15% ad valorem were not levied during the period aforesaid in accordance with the said practice.