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Date 22-Aug-2005 Issuing Authority Central Excise
Non-Tariff Notification Number 32/2005-C.E. (N.T.) dated 22-08-2005 Authority Type Non-Tariff Notification
Subject Regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 ( 1 of1944) (hereinafter referred to as the said Act), on "Newsprint, in reels

Notification No 32/2005-Central Excise (N.T.)

22nd August . 2005 

Notification No 32/2005-Central Excise (N.T.)

  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 "Newsprint, in reels" falling under Chapter 48 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and that such Newsprint, in reels 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 commencing on the 1st  day of March, 1988 and ending with the 8th day of July, 2004.

 2.               Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the duty of excise leviable under the said Act on such "Newsprint, in reels, but for the said practice, shall not be required to be paid in respect of such "Newsprint, in reels" on which the said duty of excise was not being levied during the aforesaid period in accordance with the said practice:

          Provided that the benefit under this notification shall not be admissible unless

(i)      the Newsprint, in reels was covered by the definition of Newsprint as defined in the Notes to  Chapter 48 of the Central Excise Tariff Act, 1985(5 of 1986) read with  notification(s) issued thereunder, and

(ii)     the conditions laid down by notifications, issued from time to time under sub-section (1) of section 5A of the said Act or sub-rule (1) of rule 8 of the Central Excise Rules, 1944, for clearance of Newsprint falling under heading no. 48.01 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) without payment of duty of excise, had been fulfilled.

F.No.61/8/2004-CX.4

(ABHAI KUMAR SRIVASTAV
DEPUTY SECRETARY TO THE GOVERNMENT OF INDIA

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