Exemption to Raw Feed or Slurry Cleared During 20-3-1990 to 17-5-1990 [Ch. 25] - 38/91 - Central Excise - Non Tariff

Exemption to Raw Feed or Slurry Cleared During 20-3-1990 to 17-5-1990 [ Ch. 25] Notification No. 38/91-C.E. (N.T.) Dated 11-12-1991 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), the duty of excise on 'Raw Feed' or 'Slurry' falling within Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used captively in the manufacture of cement clinkers was not being levied under section 3 of the first-mentioned Act, during the period commencing on the 20th day of March, 1990 and ending with the 17th day of May, 1990; AND WHEREAS the special duly of excise on such 'Raw Feed' or 'Slurry' was also not being levied under the relevant law relating to the levy of such special duty during the period aforesaid; NOW, THEREFORE, in exercise of the powers conferred by section 11C of the Central Excises Salt Act, 1944, 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 Salt Act, or as the case may be, under the said relevant law relating to levy of special duty on such 'Raw Feed' or 'Slurry', as is captively consumed in the manufacture of cement clinkers, but for the said practice, shall not be required to be paid in respect of such 'Raw Feed' or 'Slurry' 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.