(As amended by Notification No. 16 dated 1^st March 2003)

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 1994), the duty of excise on intermediate goods such as chassis, body platforms, tube assemblies manufactured and captively consumed for the manufacture of Kolos and BEML Tatra Vehicle falling under Chapter 87 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 29^th day of December, 1987 and ending with the 31^st day of December, 1989.

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 the said Central Excises Act on such intermediate goods but for the said practice, shall not be required to be paid in respect of such intermediate goods on which the said duty of excise was not levied, during the period aforesaid, in accordance with the said practice.

2.������� This notification shall have effect upto and inclusive of 31^st day of March 2003.