GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 20/2009 Central Excise (N.T.)
New Delhi, the August 18, 2009
G.S.R (E) – 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)
(hereinafter referred to as the said Act), on goods of the description given in
table below, and that such goods were liable to duty of excise which was not
being levied under section 3 of the said Act according to the said practice,
during the period as specified in the said Table, namely :-
“TABLE”
| Description |
Tariff sub-heading |
Period |
| (1) |
(2) |
(3) |
Dough for preparation of Baker’s
wares of Heading no. 1905
|
1901 20 00 |
28th February, 2005 to 27th May, 2008 |
- Now, therefore, in exercise of the powers conferred by section 11C of the
said Act, the Central Government hereby directs that the whole of duty of excise
leviable under the said Act on such goods falling under such tariff sub-heading
as specified in the said Table but for the said practice, shall not be required
to be paid for the period specified in column (3) of the said Table, subject to
fulfilment of condition that the benefit under this notification shall not be
admissible unless the unit claiming benefit in terms of this notification
reverse the input credit, if any, taken in respect of inputs used in manufacture
of such goods on which the said duty of excise was not levied during the
aforesaid period in accordance with the said practice.
[F. No. 13/04/07-CX 1]
(MADAN MOHAN)
Under Secretary to the Government of India