Excise duty non-recovery for retail-pack ultramarine blue recognized, directing nonpayment where past administrative practice omitted levy. The government recognizes a historical administrative practice under which excise duty and special duty were not levied on ultramarine blue put up in small packings for retail sale when manufactured from duty-paid bulk ultramarine blue. Exercising its statutory power, the government directs that the excise duty and special duty that would otherwise have been payable shall not be required to be paid for those instances where duty was not levied in accordance with that practice during the specified period.
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Excise duty non-recovery for retail-pack ultramarine blue recognized, directing nonpayment where past administrative practice omitted levy.
The government recognizes a historical administrative practice under which excise duty and special duty were not levied on ultramarine blue put up in small packings for retail sale when manufactured from duty-paid bulk ultramarine blue. Exercising its statutory power, the government directs that the excise duty and special duty that would otherwise have been payable shall not be required to be paid for those instances where duty was not levied in accordance with that practice during the specified period.
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