Notification No. 9 dated 17^th May 1996

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 parts and components fabricated and captively used for building a body on the chassis of a motor vehicle falling under heading No. 87.02 or 87.04 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) was not being levied under section 3 of the said Central Excise Act during the period commencing on the 28^th day of February, 1993 and ending with the 28^th day of February, 1994.

Now, therefore, in exercise of the powers conferred by section 11C of the said Central Excise Act the Central Government hereby directs that the duty of excise payable under the Said Central Excise Act on such parts and components, but for the said practice, shall not be required to be paid in respect of such parts and component on which the said duty of excise was not levied during the period aforesaid in accordance with the said practice.