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 Carbon Dioxide, falling under sub-heading number 2811.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and captively consumed in the manufacture of fertilizers, was not being levied under section 3 of the said Act, during the period commencing on the 1^st day of March, 1994 and ending with 11^th day of April, 1994.

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 Carbon Dioxide captively consumed in the manufacture of fertilizers, but for the said practice, shall not be required to be paid in respect of such Carbon Dioxide on which the said duty of excise was not levied during the period aforesaid, in accordance with the practice.