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Unbranded chewing tobacco under Sub-heading No. 2404.49 which is
captively consumed cleared during 1-3-1994 to 7-3-1994
Notification No. 17 dated 17th June 1997
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), duty of excise on unbranded
chewing tobacco, falling under sub-heading No. 2404.49 of the Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986) and captively consumed in the
manufacture of branded chewing tobacco, was not being levied under section 3 of
the said Act, during the period commencing on the 1st day of March,
1994 and ending with the 7th day of March, 1994;
And whereas, the additional duty of excise on such
unbranded chewing tobacco was also not being levied under section 3 of the
Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of
1957), during the period aforesaid;
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 and additional duty of excise payable under the said
Act or the Additional Duties of Excise (Goods of Special Importance) Act, 1957
(58 of 1957) on such unbranded chewing tobacco used in the manufacture of
branded chewing tobacco, but for the said practice, shall not be required to be
paid in respect of such unbranded chewing tobacco on which the said duty of
excise and additional duty of excise were not levied during the period
aforesaid, in accordance with the said practice.
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