Notification No. 51 dated 27^th July 1999

Whereas the Central Government is satisfied that a practice 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) on castings cleared for the manufacture of toka machines, falling under heading No. 73.25 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and that such goods were being liable to duty of excise under section 3 of the said Central Excise Act, in case where according to the said practice the duty was not being levied during the period commencing on and from 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 goods, but for the said practice, shall not be required to be paid in respect of such goods on which the said duty of excise was not being levied during the period aforesaid in accordance with the said practice.