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Central Excise

Notification No.17/2008, Dated 27th Mar, 2008

[TO BE PUBLISHED IN THE GAZETTE OF INDIA,  EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION(i)]

       GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

NEW DELHI, THE 27th MARCH, 2008

7- Chaitra , 1930(SAKA)

 

Notification No. 17 /2008 Central Excise (N.T.)

GSR......... (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 below:

“TABLE

Description

1

Tariff subheading

2

Period

3

Flavoured milk of animal origin

2202 90 30

28th Feb, 2005 to 14th June, 2007

Jute twine

5607 90 90

1st Jan, 2007 to 14th June, 2007

 

2.             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 described above but for the said practice, shall not be required to be paid for the period detailed in column 3 above, 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. 19/02/07-CX1,  F.No.03/01/2007-CX1] 

(Ashima Bansal)

Under Secretary to the Government of India

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