Exemption to parts of metal containers during 28-2-1986 to 10-6-1987 [Sub-Heading No. 8312.12] - 31/90 - Central Excise - Non Tariff

Excise exemption for metal container parts confirms non-requirement to pay duty where prior practice did not levy it.

The Government directs that for parts of metal containers under sub-heading 8312.12 used in manufacture of exempt metal containers, the whole of the excise duty that would otherwise have been payable shall not be required to be paid for the period 28 February 1986 to 10 June 1987 where, in accordance with a prevailing practice, such duty was not levied.