Excise duty exemption for distilled water and liquid air prevents retrospective payment where duty was not levied. Pursuant to powers under section 11C of the Central Excises and Salt Act, 1944, the Central Government directed that the whole of the excise duty otherwise payable on distilled or conductivity water, water of similar purity, and liquid air (falling under sub headings 2806.90 or 2851.00) shall not be required to be paid in respect of such goods on which duty was not levied during the period commencing 28 February 1986 and ending 24 November 1987, where such goods were used within the factory of production.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for distilled water and liquid air prevents retrospective payment where duty was not levied.
Pursuant to powers under section 11C of the Central Excises and Salt Act, 1944, the Central Government directed that the whole of the excise duty otherwise payable on distilled or conductivity water, water of similar purity, and liquid air (falling under sub headings 2806.90 or 2851.00) shall not be required to be paid in respect of such goods on which duty was not levied during the period commencing 28 February 1986 and ending 24 November 1987, where such goods were used within the factory of production.
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