Exemption to DEGT or DGT consumed in the manufacture of Polyester Chips during 28-2-1986 to 28-2-1989 - 45/90 - Central Excise - Non Tariff

Excise duty exemption for captive DEGT/DGT consumed in polyester chip manufacture; duty not required where not levied under prevailing practice.

Direction relieving payment of excise duty and special duty on Di-ethylene glycol terephthalate (DEGT) and Di-glycol terephthalate (DGT) when consumed captively in the manufacture of polyester chips, where a generally prevalent practice resulted in non-levy of those duties during the specified period; the Government directs that duties that would have been payable but for that practice shall not be required to be paid for DEGT/DGT on which duty was not levied.