Exemption to specified goods falling within Chapter 48 during 28-2-1986 to 28-2-1987 - 28/89 - Central Excise - Non Tariff

Exemption to specified goods falling within Chapter 48 during 28-2-1986 to 28-2-1987 Notification No. 28/89-C.E. (N.T) Dated 12-6-1989 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 Excises and Salt Act, 1944 (1 of 1944), the duty of excise on registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery of paper or paper board; albums for samples or for collections and book covers of paper or paper board, (hereafter referred to as such stationery items), falling within Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), was not being levied under the said section 3 during the period commencing on the 28th day of Feb., 1986 and ending with the 28th day of Feb., 1987. 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 payable under the said Act, on such stationery items but for the said practices, shall not be required to be paid in respect of such stationery items on which the said duty of excise was not levied during the period aforesaid in accordance with the said practice.