Notification No. 10 dated 15^th February 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 section 3 of the Central Excise Act, 1944 (1 of 1944), the duty of excise on castings cleared for the manufacture of sewing machines, falling under heading No. 73.25 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 first day of March, 1994 and ending with the 8^th day of October, 1997.

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 section 3 of the said Central Excise Act on such castings, but for the said practice, shall not be required to be paid in respect of such castings on which the said duty of excise was not being levied during the period aforesaid in accordance with the said practice.