| Date: |
06-05-1999
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| Notification No: |
Central Excise Notification No 29/1999
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| Issuing Authority: |
Central Excise
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| Type: |
Tariff
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| File No: |
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| Subject: |
Steam (Heading No. 28.51) not leviable to excise duty from 1-3-1987 to 26-8-1997
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Steam (Heading No. 28.51) not leviable to excise duty from 1-3-1987 to
26-8-1997
Notification No. 29 dated 6th May 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 the Central Excise Act, 1944 (1 of
1944)(hereinafter referred to as the said Act), the duty of excise on Steam,
falling under Heading number28.51 of the Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986) was not being levied under section 3 of the said Act,
during the period commencing on the 1st day of March, 1997 and ending
with 26th day of August, 1997.
Now, therefore, in exercise of the powers conferred
by section 11C of the said Act, the Central Government hereby directs that the
whole of the duty of excise payable under section 3 of the said Act on such
Steam but for the said practice, shall not be required to be paid in respect of
such Steam on which the said duty of excise was not levied during the period
aforesaid, in accordance with the said practice.
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