Excise exemption for rubber cycle parts during specified period relieves retrospective duty liability where duty was not levied. Exercising powers under Section 11C of the Central Excises and Salt Act, 1944, the Government directs that the whole of the excise duty which would otherwise have been payable on rubber parts and accessories of cycles and cycle rickshaws shall not be required to be paid in respect of items on which duty was not levied during the period commencing 28 February 1986 and ending 19 May 1987, formalising retrospective relief where a non-levy practice prevailed.