Exemption to compounded rubber directs duty not payable for past non-levy period under exercise of statutory power. Exercising section 11C authority, the Central Government directs that the whole of the excise duty otherwise payable on compounded rubber of Heading 40.05, used in the manufacture of Chapter 40 goods, shall not be required to be paid in respect of instances where that duty was not levied during the period identified, the direction resting on the recognition of a prevailing practice of non-levy under section 3 of the Central Excises and Salt Act, 1944.
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Exemption to compounded rubber directs duty not payable for past non-levy period under exercise of statutory power.
Exercising section 11C authority, the Central Government directs that the whole of the excise duty otherwise payable on compounded rubber of Heading 40.05, used in the manufacture of Chapter 40 goods, shall not be required to be paid in respect of instances where that duty was not levied during the period identified, the direction resting on the recognition of a prevailing practice of non-levy under section 3 of the Central Excises and Salt Act, 1944.
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