Excise duty non-recovery on copper shells and blanks affirmed for historical non-levy practice, relieving payment accordingly. A notification directs that excise duty and any special duty on copper shells and blanks captively used in manufacture of pipes and tubes, falling within Tariff Item 26A(4) as previously classified, shall not be required to be paid in respect of such goods for the historical period during which duty was not levied in accordance with a prevailing practice, the Government having exercised its statutory power to grant non-recovery for that period.
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Excise duty non-recovery on copper shells and blanks affirmed for historical non-levy practice, relieving payment accordingly.
A notification directs that excise duty and any special duty on copper shells and blanks captively used in manufacture of pipes and tubes, falling within Tariff Item 26A(4) as previously classified, shall not be required to be paid in respect of such goods for the historical period during which duty was not levied in accordance with a prevailing practice, the Government having exercised its statutory power to grant non-recovery for that period.
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