| Date: |
15-02-1999
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| Notification No: |
Central Excise Notification No 10/1999
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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: |
Castings for sewing machines (Heading No. 73.25)- Exemption for the period from 1-3-1994 to 8-10-1997
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Castings for sewing machines (Heading No. 73.25)- Exemption for the
period from 1-3-1994 to 8-10-1997
Notification No. 10 dated 15th 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 8th 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.
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