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of <h1>Government Confirms No Retrospective Excise Duty Collection on Ultramarine Blue (1986-1990) per Notification No. 28/92-C.E.</h1> The Central Government, under Notification No. 28/92-C.E. (N.T.) dated 25-11-1992, has acknowledged a prevalent practice where excise duty on ultramarine blue, classified under sub-heading No. 3212.90, was not levied during the period from February 28, 1986, to December 6, 1990. This product, intended for retail sale and manufactured from duty-paid bulk ultramarine blue, was exempt from excise and special excise duties under the Central Excises and Salt Act, 1944. The government has directed that these duties shall not be retrospectively collected for this period, aligning with the established practice.
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