Ultramarine Blue falling under sub-heading No. 3212.90 during 28-2-1986 to 6-12-1990 - 28/92 - Central Excise - Non Tariff

Ultramarine Blue falling under sub-heading No. 3212.90 during 28-2-1986 to 6-12-1990 Notification No. 28/92-C.E. (N.T.) Dated 25-11-1992 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 the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter referred to as the said Central Excises Salt Act), the duty of Central Excise on ultramarine blue falling under sub-heading No. 3213.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), put up in small packings for retail sale, manufactured out of duty paid ultramarine blue purchased in bulk, was not being levied under section 3 of the said Central Excises and Salt Act, during the period commencing on the 28th day of February, 1986 and ending with the 6th day of December, 1990; AND WHEREAS, the special duty of excise on such ultramarine blue was also not being levied under the said Central Excises and Salt Act during the period aforesaid; NOW, THEREFORE, in exercise of the powers conferred by section 11C of the said Central Excises and Salt Act, the Central Government hereby directs that the whole of the duty of excise and the special duty of excise payable under section 3 of the said Central Excises and Salt Act, on such ultramarine blue, but for the said practice, shall not be required to be paid in respect of such ultramarine blue on which the said duty of excise and the special duty of excise were not levied during the period aforesaid, in accordance with the said practice.