Exemption to Tapes/Strips falling under sub-heading No. 3920.32 during 1-3-1987 to 31-5-1989 - 38/90 - Central Excise - Non Tariff

Excise duty exemption for tapes/strips captively consumed in rope manufacture bars retrospective recovery of unpaid duties.

The Central Government directed that basic excise duty and the special duty on tapes/strips under sub heading 3920.32 captively consumed in the manufacture of ropes under sub heading 5607.90, which were not levied during the period 1 March 1987 to 31 May 1989 according to a prevailing practice, shall not be required to be paid retrospectively.